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Content
2024, Volume 14, Issue 1
- 1-7 The identity of accounting profit - a trial of criticism to accounting
by Masaya Fujita - 1-7 The identity of accounting profit - a trial of criticism to accounting
by Masaya Fujita - 8-23 African accounting: past and present
by Aida Sy & Anthony Tinker - 8-23 African accounting: past and present
by Aida Sy & Anthony Tinker - 24-49 A comprehensive model for assessing university and campus sustainability, accreditation and global ranking
by Paulina Permatasari & Vania Natasha & Laura Angelica & Umesh Sharma & Uman Suherman - 24-49 A comprehensive model for assessing university and campus sustainability, accreditation and global ranking
by Paulina Permatasari & Vania Natasha & Laura Angelica & Umesh Sharma & Uman Suherman - 50-67 The contribution of internal audit to fraud audit: evidence from Greece
by George Drogalas & Michail Pazarskis & Dimitris Mitskinis & Athanasios Koulikas - 50-67 The contribution of internal audit to fraud audit: evidence from Greece
by George Drogalas & Michail Pazarskis & Dimitris Mitskinis & Athanasios Koulikas - 68-81 IFRS adoption and earnings management in Kuwait firms: pre and post-COVID-19
by Abdullah E. Alajmi & Rasheed Alrashidi - 68-81 IFRS adoption and earnings management in Kuwait firms: pre and post-COVID-19
by Abdullah E. Alajmi & Rasheed Alrashidi - 82-100 Auditor choice and audit fees in family firms: evidence from Tehran Stock Exchange
by Javad Izadi & Mohammad Khorashadi & Maurice Pratt - 82-100 Auditor choice and audit fees in family firms: evidence from Tehran Stock Exchange
by Javad Izadi & Mohammad Khorashadi & Maurice Pratt - 101-114 CSR and firm's financial performance amidst mandatory CSR regulations in India: systematic review-based meta-analysis
by Satish Chandra Pant & Neha Kukrety & Pitresh Kaushik - 101-114 CSR and firm's financial performance amidst mandatory CSR regulations in India: systematic review-based meta-analysis
by Satish Chandra Pant & Neha Kukrety & Pitresh Kaushik
2023, Volume 13, Issue 2
- 93-112 Solving the ambiguity of microfinance and intimate partner violence: a PRISMA-compliant meta-analysis study
by Insha Ahad Wani & Megha Agarwal - 93-112 Solving the ambiguity of microfinance and intimate partner violence: a PRISMA-compliant meta-analysis study
by Insha Ahad Wani & Megha Agarwal - 113-130 Retail business practices in Bangladesh: an empirical study
by Salma Akter - 113-130 Retail business practices in Bangladesh: an empirical study
by Salma Akter - 131-150 Does corporate governance matter in the failures of listed home-grown banks?
by Kingsley Opoku Appiah & Henry Kofi Mensah & Joseph Amankwah-Amoah & Ahmed Agyapong - 131-150 Does corporate governance matter in the failures of listed home-grown banks?
by Kingsley Opoku Appiah & Henry Kofi Mensah & Joseph Amankwah-Amoah & Ahmed Agyapong - 151-164 Fraud and going-concern assessments during COVID-19: perception of Fijian auditors
by Jyotika Devi & Sereana Guiwasa & Shiva Shivani & Salesh Kumar Nand & Avinesh Singh & Pravika Devi & Mala Devi & Dipeeka Lata & Mohammed Riaz Azam - 151-164 Fraud and going-concern assessments during COVID-19: perception of Fijian auditors
by Jyotika Devi & Sereana Guiwasa & Shiva Shivani & Salesh Kumar Nand & Avinesh Singh & Pravika Devi & Mala Devi & Dipeeka Lata & Mohammed Riaz Azam - 165-190 Late payment of invoices: is it an ethical practice?
by Audrey Tang & Monomita Nandy - 165-190 Late payment of invoices: is it an ethical practice?
by Audrey Tang & Monomita Nandy
2022, Volume 13, Issue 1
- 1-16 Management challenges and information system development in SMES due to COVID-19 fallout: prescriptive case study
by Fakhrul Hasan & Mohammad Raijul Islam & Muhammad Siddique - 17-44 Criteria determining the adoption or non-compliance of IAS/IFRS in Greece
by Mihail Diakomihalis & Eleni Fragkou & Sotiria Karagianni - 45-59 A critical appraisal of the World Bank's structural adjustment programs and poverty reduction strategy papers in Africa
by Thomas Adino Taye - 60-74 The internal audit function in Greek local government organisations: critical factors of success
by Michail Pazarskis & Georgios Tavellaris & Stergios Galanis - 75-91 Factors affecting job satisfaction as a competitive advantage in local government organisations in Greece
by Aida Sy & Christos Konstantinidis & Paschalia Plioska & Nikolaos Giovanis
2021, Volume 12, Issue 4
- 279-293 T-account as a device of rhetoric - positive and negative numbers in double-entry bookkeeping
by Masaya Fujita - 279-293 T-account as a device of rhetoric - positive and negative numbers in double-entry bookkeeping
by Masaya Fujita - 294-314 Employees' fraudulent behaviour: a social cognitive analysis
by Michalis Bekiaris & Georgios Papachristou - 294-314 Employees' fraudulent behaviour: a social cognitive analysis
by Michalis Bekiaris & Georgios Papachristou - 315-330 Factors affecting the quality of internal audit as a competitive advantage of the firms
by Christos Orliaklis & Christos Konstantinidis & George Drogalas & Michail Pazarskis - 315-330 Factors affecting the quality of internal audit as a competitive advantage of the firms
by Christos Orliaklis & Christos Konstantinidis & George Drogalas & Michail Pazarskis - 331-347 Application of ethical theories from business and social perspective: a multiple case studies approach
by Shivneil Kumar Raj & Priteshni P. Chand & Mohammed Riaz Azam - 331-347 Application of ethical theories from business and social perspective: a multiple case studies approach
by Shivneil Kumar Raj & Priteshni P. Chand & Mohammed Riaz Azam - 348-368 How the steel industry has been affected by the trade war between the USA and China
by Fakhrul Hasan & Md Rahat Hossen & Ahmed Ashfaque Shahbaz - 348-368 How the steel industry has been affected by the trade war between the USA and China
by Fakhrul Hasan & Md Rahat Hossen & Ahmed Ashfaque Shahbaz
2021, Volume 12, Issue 3
- 179-186 Assessing the performance of a multinational firm of the clothing and footwear processing sector
by Kostantinidis Christos & Giovanis Nikolaos & Dolkas Christos - 179-186 Assessing the performance of a multinational firm of the clothing and footwear processing sector
by Kostantinidis Christos & Giovanis Nikolaos & Dolkas Christos - 187-205 The contested borderland economy along the Ethiopian Moyale town and its implications for sustainable local development
by Yetebarek Hizekeal Zekareas & Ongaye Oda Orkaydo & Randi Marie Dahl Haugland - 187-205 The contested borderland economy along the Ethiopian Moyale town and its implications for sustainable local development
by Yetebarek Hizekeal Zekareas & Ongaye Oda Orkaydo & Randi Marie Dahl Haugland - 206-228 Income inequality and tax evasion in Nigeria
by Barine Michael Nwidobie - 206-228 Income inequality and tax evasion in Nigeria
by Barine Michael Nwidobie - 229-258 The manifesto of money (the neutrality of money)
by Eduardo Rivera Vicencio - 229-258 The manifesto of money (the neutrality of money)
by Eduardo Rivera Vicencio - 259-278 Earnings manipulation and firm performance: evidence from Jordan
by Adel K. Almasarwah & Adel M. Sarea & Malik Abu Afifa & Yahya Marei - 259-278 Earnings manipulation and firm performance: evidence from Jordan
by Adel K. Almasarwah & Adel M. Sarea & Malik Abu Afifa & Yahya Marei
2021, Volume 12, Issue 2
- 91-106 Determinants of corporate social responsibility disclosure: a positive accounting theory approach
by Festus O. Olaoye & Mary Toyin Adeleke - 91-106 Determinants of corporate social responsibility disclosure: a positive accounting theory approach
by Festus O. Olaoye & Mary Toyin Adeleke - 107-128 Understanding MSME-owned women entrepreneurs in Bangladesh: exploring motives, challenges, and success factors
by Mahi Uddin - 107-128 Understanding MSME-owned women entrepreneurs in Bangladesh: exploring motives, challenges, and success factors
by Mahi Uddin - 129-155 An exploratory study of awareness and intensity of ethical dilemmas: a comparative study between Sri Lankan and New Zealand accounting professionals
by Nirupika Liyanapathirana & Grant Samkin & Mary Low & Howard Davey - 129-155 An exploratory study of awareness and intensity of ethical dilemmas: a comparative study between Sri Lankan and New Zealand accounting professionals
by Nirupika Liyanapathirana & Grant Samkin & Mary Low & Howard Davey - 156-177 Qualitative analysis on accounting ethics education for bachelor students
by Newman Amaning & Alfred Kuranchie & Issahaku Salifu & Samuel Ntoah-Boadi - 156-177 Qualitative analysis on accounting ethics education for bachelor students
by Newman Amaning & Alfred Kuranchie & Issahaku Salifu & Samuel Ntoah-Boadi
2021, Volume 12, Issue 1
- 1-16 Composition of board of directors and performance: evaluating the mediating effect of innovation
by Tarika Singh Sikarwar - 1-16 Composition of board of directors and performance: evaluating the mediating effect of innovation
by Tarika Singh Sikarwar - 17-29 The social consequences of indenture system and aftermath in Fiji: an accountability study
by Ram Karan & Umesh Sharma - 17-29 The social consequences of indenture system and aftermath in Fiji: an accountability study
by Ram Karan & Umesh Sharma - 30-53 Increasing globalisation in accounting publications
by Jap Efendi & Amy F. Holmes & L. Murphy Smith - 30-53 Increasing globalisation in accounting publications
by Jap Efendi & Amy F. Holmes & L. Murphy Smith - 54-90 Organisational politics and strategies - a socialisation into a legitimacy whirlpool
by Mary Low & Stephen Schollum - 54-90 Organisational politics and strategies - a socialisation into a legitimacy whirlpool
by Mary Low & Stephen Schollum
2020, Volume 11, Issue 5
- 369-390 Impact of green energy policy on sustainable environment in South Africa: an ARDL and Toda-Yamamoto approach
by Julius Ibitoye Oyebanji & Pierre Le Roux - 369-390 Impact of green energy policy on sustainable environment in South Africa: an ARDL and Toda-Yamamoto approach
by Julius Ibitoye Oyebanji & Pierre Le Roux - 391-416 Corporate governance indicators as determinants of bank efficiency: the case of the UK listed banks
by Andreas G. Georgantopoulos & Nikolaos Eriotis & Ioannis Chasiotis - 391-416 Corporate governance indicators as determinants of bank efficiency: the case of the UK listed banks
by Andreas G. Georgantopoulos & Nikolaos Eriotis & Ioannis Chasiotis - 417-428 Women empowerment and political participation: a sociological study in West Bengal, India
by Labani Dey & Narasingha Das - 417-428 Women empowerment and political participation: a sociological study in West Bengal, India
by Labani Dey & Narasingha Das - 429-438 Accounting for e-commerce sector
by Nida Türegün - 429-438 Accounting for e-commerce sector
by Nida Türegün - 439-448 Gender inequality among young entrepreneurs in Egypt: an empirical study
by Mohamed Fawzy Omran - 439-448 Gender inequality among young entrepreneurs in Egypt: an empirical study
by Mohamed Fawzy Omran
2020, Volume 11, Issue 4
- 287-298 The impact of the audit committee on the timeliness of the annual financial reports in Jordanian companies listed in the Amman Stock Exchange
by Mithkal Hmoud Salem Alqaraleh & Abdul-Naser Ibrahim Nour - 287-298 The impact of the audit committee on the timeliness of the annual financial reports in Jordanian companies listed in the Amman Stock Exchange
by Mithkal Hmoud Salem Alqaraleh & Abdul-Naser Ibrahim Nour - 299-317 Accounting for the non-market benefits of water supply improvements to ensure sustainability - the case of Mauritius
by Riad Sultan - 299-317 Accounting for the non-market benefits of water supply improvements to ensure sustainability - the case of Mauritius
by Riad Sultan - 318-331 Risk taking in businesses from an accounting perspective
by Nida Türegün - 318-331 Risk taking in businesses from an accounting perspective
by Nida Türegün - 332-349 Has the road to global accounting convergence come to an end?
by Theresa F. Henry - 332-349 Has the road to global accounting convergence come to an end?
by Theresa F. Henry - 350-367 The effect of mandatory adoption of IFRS on the cost of equity of capital in the French context
by Basma Ben Nefissa & Faouzi Jilani - 350-367 The effect of mandatory adoption of IFRS on the cost of equity of capital in the French context
by Basma Ben Nefissa & Faouzi Jilani
2020, Volume 11, Issue 3
- 201-216 Broad-based black economic empowerment and CEO racial representation in South Africa
by Mumbi Maria Wachira - 201-216 Broad-based black economic empowerment and CEO racial representation in South Africa
by Mumbi Maria Wachira - 217-232 Quranic hermeneutics: a new Islamic methodology to understanding accounting qualitative data within the Islamic world context
by Zaid Alshawabka & Umesh Sharma - 217-232 Quranic hermeneutics: a new Islamic methodology to understanding accounting qualitative data within the Islamic world context
by Zaid Alshawabka & Umesh Sharma - 233-251 Corporate social responsibility and the corporate financial performance: the moderator role of firm size
by Fathi Jouini & Ahlem Selma Messai - 233-251 Corporate social responsibility and the corporate financial performance: the moderator role of firm size
by Fathi Jouini & Ahlem Selma Messai - 252-268 Altman's Z-score analysis: a case of Nahar Spinning Mills Limited (The Nahar Oswal Group)
by Rajinder Minhas - 252-268 Altman's Z-score analysis: a case of Nahar Spinning Mills Limited (The Nahar Oswal Group)
by Rajinder Minhas - 269-285 Toward a higher order accountability in local economic development in Ghana
by Julius A. Nukpezah - 269-285 Toward a higher order accountability in local economic development in Ghana
by Julius A. Nukpezah
2020, Volume 11, Issue 2
- 91-113 Does institutional intervention achieve intended outcomes? The case of a professional accountancy organisation
by Richard Amankwa Fosu & Mohammed Amidu & William Coffie - 91-113 Does institutional intervention achieve intended outcomes? The case of a professional accountancy organisation
by Richard Amankwa Fosu & Mohammed Amidu & William Coffie - 114-124 Without capital accumulation, is productive scale expansion possible?
by Masaya Fujita - 114-124 Without capital accumulation, is productive scale expansion possible?
by Masaya Fujita - 125-143 Multi-theoretical perspectives for corporate risk disclosure: a literature review
by Erastus Mbithi & David Wang'ombe & Tankiso Moloi - 125-143 Multi-theoretical perspectives for corporate risk disclosure: a literature review
by Erastus Mbithi & David Wang'ombe & Tankiso Moloi - 144-159 Enhanced disclosures practice towards integrated reporting: evidence from Bahrain
by Mahmood Fakhro & Gagan Kukreja & Adel M. Sarea - 144-159 Enhanced disclosures practice towards integrated reporting: evidence from Bahrain
by Mahmood Fakhro & Gagan Kukreja & Adel M. Sarea - 160-179 Theoretical perspective of corporate governance among state-owned enterprises: a literature review
by Albert Ochien'g Abang'a & David Wang'ombe - 160-179 Theoretical perspective of corporate governance among state-owned enterprises: a literature review
by Albert Ochien'g Abang'a & David Wang'ombe - 180-199 Special districts and social cohesion: an initial study
by Larita J. Killian - 180-199 Special districts and social cohesion: an initial study
by Larita J. Killian
2019, Volume 11, Issue 1
- 1-15 Wells Fargo and company: shareholder derivative action - should the case succeed in federal court for the board of directors?
by Murray Bryant & Throstur Olaf Sigurjonsson - 16-25 Giving contingency theory of management accounting and control a critical edge
by Umesh Sharma - 26-39 Accounting reporting standards: attitudes toward cash flow reporting and the impact on share price
by Donna Whitten & Tantatape Brahmasrene - 40-70 Inequality, precariousness and social costs of capitalism. In the era of corporate governmentality
by Eduardo Rivera Vicencio - 71-89 Management control instruments in SMEs: types and their effects on performance
by Alain Takoudjou Nimpa & Clovis Miamo Wendji & Camille Kamga Wendji
2018, Volume 10, Issue 5
- 341-362 Conventional accounting in determining an enterprise's wealth: sign or referent - a theoretical discourse for augmentation
by Sudhir C. Lodh - 341-362 Conventional accounting in determining an enterprise's wealth: sign or referent - a theoretical discourse for augmentation
by Sudhir C. Lodh - 363-379 The relevance of valuation principles in a financial crisis: senior bank managers' evaluations of other banks on the interbank market
by Roy Liff & Gunnar Wahlström - 363-379 The relevance of valuation principles in a financial crisis: senior bank managers' evaluations of other banks on the interbank market
by Roy Liff & Gunnar Wahlström - 380-393 Accounting as a tool for maintenance of bureaucratic domination
by Juliana Gonçalves De Araújo & Francisco José Sobreira De Matos & João Gabriel Nascimento De Araújo - 380-393 Accounting as a tool for maintenance of bureaucratic domination
by Juliana Gonçalves De Araújo & Francisco José Sobreira De Matos & João Gabriel Nascimento De Araújo - 394-425 Conformation of the primitive accumulation and capitalist spirit. Theory of corporate governmentality
by Eduardo Rivera Vicencio - 394-425 Conformation of the primitive accumulation and capitalist spirit. Theory of corporate governmentality
by Eduardo Rivera Vicencio
2018, Volume 10, Issue 3/4
- 193-205 How the balance sheet misrepresents shareholder claims and undermines the entity perspective
by Carol M. Graham & Todd L. Sayre - 193-205 How the balance sheet misrepresents shareholder claims and undermines the entity perspective
by Carol M. Graham & Todd L. Sayre - 206-223 Accounting models challenged by environmental preoccupations: an analysis based on the OHADA accounting law
by Louis Ndjetcheu - 206-223 Accounting models challenged by environmental preoccupations: an analysis based on the OHADA accounting law
by Louis Ndjetcheu - 224-240 When and why do collective heuristics perform well? The case of the interbank market
by Gunnar Wahlström - 224-240 When and why do collective heuristics perform well? The case of the interbank market
by Gunnar Wahlström - 241-256 Institutional ownership, social responsibility, corporate governance and online financial disclosure
by Abdalmuttaleb M.A. Musleh Al-Sartawi - 241-256 Institutional ownership, social responsibility, corporate governance and online financial disclosure
by Abdalmuttaleb M.A. Musleh Al-Sartawi - 257-273 Have the generous tax incentives in the natural resource sector been commensurate with FDI flows? A critical analysis from an emerging economy
by Abdallah Ali-Nakyea & John Kwaku Amoh - 257-273 Have the generous tax incentives in the natural resource sector been commensurate with FDI flows? A critical analysis from an emerging economy
by Abdallah Ali-Nakyea & John Kwaku Amoh - 274-339 The motives behind the alleged ability of Hofstede's cultural values in predicting sub-cultural values: the case of Iraqi forensic accountants' mentally held characteristics as sub-cultural values
by Riyadh Al-Abdullah & Ibtihaj I. Yaqoob & Rawan H.N. Atwa & Ruba M.M. Bsoul - 274-339 The motives behind the alleged ability of Hofstede's cultural values in predicting sub-cultural values: the case of Iraqi forensic accountants' mentally held characteristics as sub-cultural values
by Riyadh Al-Abdullah & Ibtihaj I. Yaqoob & Rawan H.N. Atwa & Ruba M.M. Bsoul
2018, Volume 10, Issue 2
- 97-129 Politically connected firms and the effectiveness of International Financial Reporting Standards adoption
by Madeline Trimble - 97-129 Politically connected firms and the effectiveness of International Financial Reporting Standards adoption
by Madeline Trimble - 130-151 Effect and interaction between external audit quality and ownership structure on earnings management for listed French companies
by Fathi Jouini & Marwa Saied - 130-151 Effect and interaction between external audit quality and ownership structure on earnings management for listed French companies
by Fathi Jouini & Marwa Saied - 152-168 Protecting the questionably knowledgeable user of accounting information: a defence of paternalism in the accounting profession
by Babonyire Adafula & Williams Abayaawien Atuilik & John Kwaku Amoh - 152-168 Protecting the questionably knowledgeable user of accounting information: a defence of paternalism in the accounting profession
by Babonyire Adafula & Williams Abayaawien Atuilik & John Kwaku Amoh - 169-191 On the relationship between Catholicism and Marxism
by Kieran James & Jenny Kwai-Sim Leung - 169-191 On the relationship between Catholicism and Marxism
by Kieran James & Jenny Kwai-Sim Leung
2018, Volume 10, Issue 1
- 1-14 Ponzi schemes and California pyramids Ponzi schemes and Home-Stake
by Tony Tinker & Adeoye Afolabi & Abdelkader Derbali & Aida Sy - 1-14 Ponzi schemes and California pyramids Ponzi schemes and Home-Stake
by Tony Tinker & Adeoye Afolabi & Abdelkader Derbali & Aida Sy - 15-41 Great expectations: a regulatory promise unfulfilled
by Mary Claire Mahaney & Murray Bryant - 15-41 Great expectations: a regulatory promise unfulfilled
by Mary Claire Mahaney & Murray Bryant - 42-58 Dividend policy, agency costs and board independence
by Allam Mohammed Hamdan - 42-58 Dividend policy, agency costs and board independence
by Allam Mohammed Hamdan - 59-69 Determinants of voluntary tax compliant behaviours in Nigeria
by Barine Michael Nwidobie - 59-69 Determinants of voluntary tax compliant behaviours in Nigeria
by Barine Michael Nwidobie - 70-96 A reflection on the role of carbon markets in climate governance in Kenya
by Bernard Baimwera & David Wangombe - 70-96 A reflection on the role of carbon markets in climate governance in Kenya
by Bernard Baimwera & David Wangombe
2017, Volume 9, Issue 3
- 177-192 How controlling shareholders tunnel under a strong legal system: a Hong Kong case
by Yuying Xie - 193-205 Empirical evidence on the validity of using accounting research subjects' self-reported GPA as a proxy measure of actual GPA
by Robert Marley & Steve Platau - 206-227 The disconnect between tax laws, public opinion and taxpayer compliance: a study of the taxation of gambling winnings
by Karl Bryan Menk & Brian Nagle & David L. Coss - 228-237 A reconcilable duo
by Amelia Correa & Romar Correa - 238-264 Tax avoidance and earnings management of firms in Ghana: does the funding strategy matter?
by Mohammed Amidu & Sally Mingle Yorke
2017, Volume 9, Issue 2
- 85-102 The Florence Maybrick trial of 1889 and the need for Courts of Criminal Appeal
by Kieran James - 103-118 Detecting earnings management: a review of the proxies
by Stavroula Kourdoumpalou - 119-139 Meta-synthesis of fair value accounting effects
by Shigufta Hena Uzma - 140-153 Do ownership structure and quality of financial information affect the cost of debt of Tunisian listing firms?
by Aida Sy & Lamia Jamel & Abdelkader Derbali - 154-175 Revenue generation and rural development in Nigeria: a case study of Bende and Ikwuano local government area in Abia state
by Kanu Clementina & Idume Gabriel Isu
2017, Volume 9, Issue 1
- 1-17 Regulating financial crises in the USA, the dialectic and beyond part A
by Aida Sy & Anthony Tinker - 18-41 On neo-colonialism and the colonisation of accounting research
by Wm. Dennis Huber - 42-52 Academic freedom and a critique of 'top quality' accounting research
by Bruce Committe - 53-67 Double-entry bookkeeping as an institution
by Masaya Fujita - 68-84 Small business units in Cameroon: the current informal situation and perspectives for a total state control
by Jean-Guy Degos & Guy Djongoué
2016, Volume 8, Issue 3/4
- 195-226 Preparers' perceptions on the consequences of introducing IFRS for SMEs - evidence from German small and medium-sized entities
by Markus Grottke & Thomas Späth & Felix Haendel - 227-245 Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting
by Cristina Müller-Burmeister & Patrick Velte - 246-279 Are 'Big Four audits' really better? - Some remarks on the 'Big Four dichotomy' in the German audit market
by Daniel Worret - 280-303 Methods for the analysis of verbal reporting instruments - a comparison of different approaches
by Sebastian Koch - 304-320 Critical theory: Immanuel Kant's critics of philosophy-critical accounting
by Aida Sy - 321-344 New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach
by Nicoleta Maria Ienciu & Ionel-Alin Ienciu
2016, Volume 8, Issue 2
- 95-117 Coercive media pressures on Indonesian companies' labour communication
by Fitra Roman Cahaya & Stacey Porter & Greg Tower - 118-131 A critical perspective on intellectual capital non-financial reporting
by Nicoleta Maria Ienciu & Ionel-Alin Ienciu - 132-143 The volatility of exchange rate between the US dollar and African emerging currencies: analysing by GAS-GARCH-Student-t model
by Abdelkader Derbali & Aida Sy - 144-152 Proposal for university-wide PhD programme of study the purpose of which is to promote innovation in accounting (and other discipline) research
by Bruce Committe - 153-165 Making better decisions: incorporating self, others, choice and environment into the process
by Susan P. Briggs & Scott Copeland - 166-178 Decentralisation and tax interactions between actors: what lessons the Cameroonians experience?
by Louis Ndjetcheu - 179-191 Post-consolidation cash reserve volatility, bank credits and economic growth in Nigeria
by Barine Michael Nwidobie
2016, Volume 8, Issue 1
- 1-18 The exclusion of African Americans from the US accounting faculty establishment
by Bruce Committe - 19-29 Professionalism and professionalisation ethics in business and industry
by Tony Tinker & Aida Sy & Emanuel Saxe - 30-44 The attestation of corporate turnaround plans in Italy: operating problems and possible solutions
by Andrea Caputo & Alberto Tron - 45-55 The development of accounting studies and practices in Nigeria
by Adeoye Afolabi - 56-67 Deep impact: impact factors and accounting research
by Wm. Dennis Huber - 68-78 Abraham Briloff and his legacy
by John A. Campoli - 79-93 The impact of lean healthcare practice on healthcare performance: the mediating role of supply chain innovation in Malaysian healthcare industry
by Nurul Fadly Habidin & Nurul Aifaa Shazali & Naimah Ali & Nur Afni Khaidir & Osman Jusoh
2015, Volume 7, Issue 4
- 305-314 Human capital and audit independence
by Bruce Committe - 315-334 Usefulness unfulfilled: a performance review of value added statements
by G.D. Donleavy - 335-350 Bar none: moulding a broader curriculum for accounting
by Kevin M. Dunn & Jeremy T. Schwartz - 351-365 Fair value in International Accounting Standard setting: literature review and critical analysis on its practice in the different accounting standards
by Donatien Avelé & Patrice Nyengué Édimo - 366-386 The day of the week effects in the Stock Exchange of Casablanca: analysis by intraday and interday returns
by Aida Sy & Abdelkader Derbali - 387-408 International distribution of income and wealth in a multi-country growth model with gender division of labour and elastic labour supply
by Wei-Bin Zhang
2015, Volume 7, Issue 3
- 213-227 2 plus 2 equals ?
by Abraham J. Briloff & Tony Tinker & Aida Sy - 228-246 A critical examination of the US economy: the Orange County bankruptcy case
by Michael D'Amato - 247-259 Accounting in a changing organisational reality: the case of China Packaging Import and Export Liaoning Company
by Tao Zeng - 260-275 Capital levels, regulatory capital and banks' reaction: an analysis of the relationship by an error correction model
by Serge Valant Gandja - 276-288 On accounting: some comments on the measurement of the complexity of time and space
by Jean-Guy Degos - 289-303 The changing role of accounting education and management control systems in the age of sustainability
by Umesh Sharma & Martin Kelly
2015, Volume 7, Issue 2
- 123-141 Diffusion, modification and sedimentation of institutional elements in government accounting change: Finland in a comparative perspective during three decades since 1980
by Pertti Ahonen - 142-156 Critical success factors of corporate social responsibility practices for the Malaysian automotive industry
by Nursyazwani Mohd Fuzi & Nurul Fadly Habidin & Siti Norhafizan Hibadullah & Farah Izzaida Mohd Zamri & Auni Fatin Nadia Chiek Desa