International Journal of Accounting & Information Management - AZ - page 2
- Corporate governance and corporate social disclosures: a meta-analytical review
- Accounting quality and financing arrangements in emerging economies
- How significant are users’ opinions in social media?
- Awareness of intellectual capital among bank executives in India: a survey
- Financial statement effects of adopting IFRS: the Canadian experience
- Political connections and audit report lag: Indonesian evidence
- The effect of data breaches on company performance
- Investigating security investment impact on firm performance
- An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity
- The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment
- Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market
- Impact of news sentiment and topics on IPO underpricing: US evidence
- Development of tactical solutions for the e-credit card issuing industry
- Mandatory IFRS adoption, investor protection and earnings management. A data analysis of Germany, France and Belgium listed companies
- Earnings management and equity incentives: evidence from the European banking industry
- Investors’ perceptions of the cybersecurity risk management reporting framework
- Whistleblowing in India: evidence from accounting students and professionals
- Convergence or divergence? Corporate climate-change reporting in China
- Refining financial analysts’ forecasts by predicting earnings forecast errors
- Diffusion of IFRS using innovation diffusion models
- Corporate risk disclosure and key audit matters: the egocentric theory
- Will game-based learning enhance performance?
- Board structure and corporate R&D intensity: evidence from Forbes global 2000
- Auditor monitoring and restatement dark period
- Does advertising really work?. The direct stimulating and attention-grabbing effects of advertising on investor behavior
- The role of social media in influencing career success
- Does CSR reporting indicate strong corporate governance?
- Will game-based learning enhance performance?
- The effect of the financial crisis on audit quality: European evidence
- The association between abnormal audit fees and audit quality after IFRS adoption. Evidence from Korea
- Information systems maturity, knowledge sharing, and firm performance
- Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals
- Advancements and forecasts of electronic tax return and informational filings in the US
- Does hedging enhance firm value in good and bad times
- Auditor independence and accounting conservatism. Evidence from Australia following the corporate law economic reform program
- Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context
- State ownership, prior experience and performance: a comparative analysis of Chinese domestic and cross-border acquisitions
- Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
- Occurrences of online fraud complaints: 2002 through 2015
- Product market competition, R&D investment choice, and real earnings management
- Political connections and organisational performance: evidence from Pakistan
- Risk management and firm value: recent theory and evidence
- Goodwill impairment loss and bond credit rating
- Does XBRL disclosure management solution influence earnings release efficiency and earnings management?
- Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China
- On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board
- Geographic distance and goodwill impairment
- Accounting disclosure, stock price synchronicity and stock crash risk. An emerging-market perspective
- Corporate governance and dividend pay-out policy in UK listed SMEs. The effects of corporate board characteristics
- The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
- Impact of news sentiment and topics on IPO underpricing: US evidence
- Has the harmonisation of accounting practices improved? Evidence from South Asia
- Information search volume as a predictor of information explanatory power
- Misclassifying cash flows from operations: intentional or not?
- Online investment forum and the market response around earnings announcement in the Chinese stock markets
- Dividend payment and earnings quality: evidence from Indonesia
- Financial reporting quality of target companies and acquirer returns: evidence from Korea
- The effect of auditor type on audit quality in emerging markets: evidence from Egypt
- Management or market variables in the assessment of corporate performance? Evidence on a bank-based system
- Growth options and relative performance evaluation
- Hedge accounting and investors’ view of FX risk
- Political connections and earnings quality. How do connected firms respond to changes in political stability and government effectiveness?
- Real earnings management and financial statement fraud: evidence from Malaysia
- Independent directors and firm value of group-affiliated firms
- Gender diversity in employees and discretionary accruals: the Korean evidence
- Short-sale refinancing and earnings response coefficient: evidence from China
- Determinants of eXtensible business reporting language adoption: an institutional perspective
- IFRS and accounting quality: legal origin, regional, and disclosure impacts
- IFRS adoption, value relevance and conditional conservatism: evidence from China
- National institutional factors and IFRS Implementation in Europe. The case of investment property companies
- Allowance for uncollectible accounts as a tool for earnings management. Evidence from South Korea
- Coordinating the processes of resource enrichment and capability deployment. Lessons from IT implementation at a medium-sized accounting firm
- The influence of financial reporting quality and audit quality on investment efficiency. Evidence from Pakistan
- The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan
- The effect of earnings management on external loan price: evidence from China
- Does voluntary adoption of XBRL reduce cost of equity capital?
- Firms’ information system characteristics and management accounting adaptability
- Do related party transactions affect earnings quality? Evidence from East Asia
- Accounting quality and media attention around seasoned equity offerings
- Insight into the process of responsibility judgment of an audit failure
- Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective
- Culture and annual report readability
- Accounting academia in emerging economies: evolutions and challenges
- Leverage and firm investment: the role of information asymmetry and growth
- The spillover effects of a bright-line regulation: evidence from China
- The impact of corporate social and environmental practices on the cost of equity capital: UK evidence
- Earnings management using revenue classification shifting – evidence from the IFRS adoption period
- Analysts issuing forecasts on weekends
- Efficiency and opportunism in auditor quality choice in emerging audit services markets. The case of Bangladesh
- Do sin firms engage in real activities manipulation to meet earnings benchmarks?
- The influence of country of origin and espoused national culture on whistleblowing behavior
- IFRS adoption and unconditional conservatism: an accrual-based analysis
- The emission trading system, risk management committee and voluntary corporate response to climate change – a CDP study
- Does voluntary corporate citizenship pay? An examination of the UN Global Compact
- Financial statement risk assessment following the COSO framework. An instructional case study
- Board interlock networks and the use of relative performance evaluation
- Political connections and corporate overinvestment: evidence from China
- Multiple classification schemes for signalling corporate collapse
- The adoption of e-learning beyond MOOCs for higher education
- Bubble footprints in the Malaysian stock market: are they rational?
- Voluntary accounting changes and analyst following
- Do equity incentives for the managements have impact on stock-pricing efficiency? Evidence from China
- Firm characteristics and balanced scorecard usage in Singaporean manufacturing firms
- The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL. Empirical analysis of SEC filings
- Does XBRL help improve data processing efficiency?
- Beyond ACT & GPA: self-efficacy as a non-cognitive predictor of academic success
- Impact of IFRS: evidence from Spanish listed companies
- Does XBRL help improve data processing efficiency?
- The role of board gender on the profitability of insider trading
- Auditing in times of social distancing: the effect of COVID-19 on auditing quality
- Can intangible assets predict future performance? A deep learning approach
- A retrospective analysis of auditing research (1975-2009)
- Ramifications of the Sarbanes Oxley (SOX) Act on IT governance
- Determinants of wine firms’ performance: the Iberian case using panel data
- Rounding phenomenon in reported earnings and revenues: evidence from Japan
- Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage
- Information technology implementation: evidence in Spanish SMEs
- Special issue on institutional and legal frameworks, corporate reporting and managerial performance in emerging markets
- The uniformity‐flexibility dilemma when comparing financial statements. Views of auditors, analysts and other users
- Rogue insiders, signature loopholes, and fraud rings. Lessons learned by a Chinese B2B mogul
- The role of corporate governance in convergence with IFRS: evidence from China
- Governance and accountability in Australian charitable organisations. Perceptions from CFOs
- The effect of SFAS No. 123(R) on executive incentive pay
- Analyzing the effect of using international accounting standards on the development of emerging capital markets
- ICT maturity as a driver to global competitiveness: a national level analysis
- A pseudo‐longitudinal study of intranet use in hospitals
- Propensity and comprehensiveness of corporate internet reporting in Egypt. Do board composition and ownership structure matter?
- Regulatory risk, borderline legality, fraud and financial restatement
- Guest editorial
- The effect of trust in system reliability on the intention to adopt online accounting systems
- Automated account reconciliation using probabilistic and statistical techniques
- Comparison of two parameterizations of the winner's curse model in a sample of Swedish Treasury auctions
- Flying under the radar: social engineering
- Optimising errors in signaling corporate collapse using MCCCRA
- Sustainability in businesses, corporate social responsibility, and accounting standards. An empirical study
- Corporate social responsibility implementation. Comparison of large not‐for‐profit and for‐profit companies
- Transient institutional investors and insider trading signals
- A field study of user versus provider perceptions of management accounting system services
- Lease and service for product life‐cycle management: an accounting perspective
- Sustainability reporting and reputation risk management: an Australian case study
- Green IT adoption: a process management approach
- Do US commercial banks use FAS 157 to manage earnings?
- Development of social, environmental, and economic indicators for a small/medium enterprise
- Disclosure and cross‐listing: evidence from Asia‐Pacific firms
- Meta‐analytic review of disclosure level and cost of equity capital
- Women and risk tolerance in an aging world
- Rankings of academic journals in accounting, finance, and information system. Perception from the college chairpersons
- Audit tenure and the equity risk premium: evidence from Jordan
- The determinants of corporate disclosure: a meta‐analysis
- Earnings management using asset sales. Interesting issues for further study under unique institutional settings
- How informative is the Thai corporate governance index? A financial approach
- Extent and scope of diffusion and adoption of process innovations in management accounting systems
- Analyst recommendations and corporate governance in emerging markets
- Intranet use in Hong Kong public hospitals
- Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R. A research note
- Do forecasts improve over time?. A case study of the accuracy of sales forecasting at a German car manufacturer
- The design and implementation of activity‐based costing. A case study of a Taiwanese textile company
- When do firms revalue their assets upwards? Evidence from the UK
- Characteristics of institutional investors and discretionary accruals
- Strategic quality management in an internationalised university department: a case study
- Symmetrical dialogue in investor relations
- Moderator effects to internal audits' self‐efficacy and job involvement
- Forward performance measurement and management integrated frameworks
- Toward a social capital theory of technology‐based new ventures as complex adaptive systems
- R&D expenses and firm valuation: a literature review
- Assessment of students' perception towards developing a course in environmental accounting
- Management earnings forecasts and adverse selection cost: good vs bad news forecast
- Predicting business failure under the existence of fraudulent financial reporting
- Rethinking MBA accounting module teaching, assessment and curriculum design
- The policy consequence of expensing stock‐based compensation
- Application of options to the pharmaceutical markets. The solutions of corruption and counterfeit drugs in emerging markets
- Re‐stating financial statements and its reaction in financial market. Evidence from Canadian stock market
- A framework to integrate the enterprise domain ontology and organizational change application domain
- The effect of auditing firms' tone at the top on auditors' job autonomy, organizational‐professional conflict, and job satisfaction
- The pervasive nature of IT controls. An examination of material weaknesses in IT controls and audit fees
- IFRS and US‐GAAP comparability before release No. 33‐8879. Some evidence from US‐listed Chinese companies
- The externalities in social environmental accounting
- Who are your peers?. An empirical investigation of the matched sample comparison analysis
- Connecting productivity to return on assets through financial statements. Extending the Dupont method
- The impact of Sarbanes‐Oxley on internal control remediation
- The influence of the types of NAS provisions and gifts hospitality on auditor independence
- Economic freedom, equity performance and market volatility
- Integrating activity‐based costing with simulation and data mining
- An improved theory of constraints
- Association between audit opinion and provision of non‐audit services
- Quality of the external auditor, information asymmetry, and bid‐ask spread. Case of the listed Tunisian firms
- Leverage, liquidity and IPO long‐run performance: evidence from Taiwan IPO markets
- Accruals' persistence, accruals mispricing and operating cycle: evidence from the US
- Strategic responses to institutional pressures, and success in achieving budget targets. A survey at a multinational company
- Testing static tradeoff against pecking order models of capital structure in Japanese firms
- An examination of Australian gold mining firms’ exposure over the collapse of gold price in the late 1990s