Management And Accounting Web

Journal of International Accounting Research

Volume 1, 2002 - Volume 15(2), 2016

Recent Updates: 2014-2015, 2016

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

AAA Digital Library | Journal Bibliographies Main Page

Abdelsalam, O. H., S. M. Bryant and D. L. Street. 2007. An examination of the comprehensiveness of corporate internet reporting provided by London-listed companies. Journal of International Accounting Research 6(2): 1-33.

Ahmed, K. and H. Falk. 2009. The riskiness of future benefits: The case of capitalization of R&D and capital expenditures. Journal of International Accounting Research 8(2): 45-60.

Amiram, D. 2012. Financial information globalization and foreign investment decisions. Journal of International Accounting Research 11(2): 57-81.

Ariff, A. M., S. F. Cahan, and D. M. Emanuel. 2014. Institutional environment, ownership, and disclosure of intangibles: Evidence from East Asia. Journal of International Accounting Research 13(1): 33-59.

Ashbaugh, H. and T. D. Warfield. 2003. Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research (2): 1-21.

Ball, R. 2016. Why we do international accounting research. Journal of International Accounting Research 15(2): 1-6.

Basu, S. 2015. Is there a scientific basis for accounting? Implications for practice, research, and education. Journal of International Accounting Research 14(2): 235-265.

Behn, B. K., G. Gotti, D. Herrmann and T. Kang. 2013. Classification shifting in an international setting: Investor protection and financial analysts monitoring. Journal of International Accounting Research 12(2): 27-50.

Behn, B. K., N. B. Nichols and D. L. Street. 2002. The predictive ability of geographic segment disclosures by U.S. companies: SFAS No. 131 vs. SFAS No. 14. Journal of International Accounting Research (1): 31-44.

Bennett, B. and M. E. Bradbury. 2007. Earnings thresholds related to dividend cover. Journal of International Accounting Research 6(1): 1-17.

Black, E. L. 2012. IFRS convergence and adoption: Challenges and opportunities. Journal of International Accounting Research 11(1): 1-3.

Black, E. L. 2015. Annual editor report. Journal of International Accounting Research 14(2): 267-270.

Borkowski, S. C. and M. A. Gaffney. 2014. Proactive transfer pricing risk management in PATA countries. Journal of International Accounting Research 13(2): 25-55.

Bova, F. 2015. Discussion of Product market competition, legal institutions, and accounting conservatism. Journal of International Accounting Research 14(2): 41-43.

Bova, F. 2016. Discussion of Accounting for biological assets and the cost of debt. Journal of International Accounting Research 15(2): 49-51.

Bova, F. and R. Pereira. 2012. The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: Evidence from a developing country. Journal of International Accounting Research 11(1): 83-111.

Braun, G. P. and R. P. Rodriguez Jr. 2008. Earnings management and accounting values: A test of Gray (1988). Journal of International Accounting Research 7(2): 1-23.

Brink, A. G., D. J. Emerson and L. Yang. 2016. Job autonomy and counterproductive behaviors in Chinese accountants: The role of job-related attitudes. Journal of International Accounting Research 15(1): 115-131.

Brody, R. G., S. Lin and S. B. Salter. 2006. Merit pay, responsibility, and national values: A U.S.-Taiwan comparison. Journal of International Accounting Research 5(2): 63-79.

Burton, F. G. 2012. Discussion of A cross-cultural study of the influence of country of origin, justice, power distance, and gender on ethical decision making. Journal of International Accounting Research 11(1): 35-44.

Caban-Garcia, M. T. and H. He. 2013. Comparability of earnings in Scandinavian countries: The impact of mandatory IFRS adoption and stock exchange consolidations. Journal of International Accounting Research 12(1): 55-76.

Cahan, S. F., A. Rahman and H. Perera. 2005. Global diversification and corporate disclosure. Journal of International Accounting Research 4(1): 73-93.

Cahan, S. F., G. Liu and J. Sun. 2008. Investor protection, income smoothing, and earnings informativeness. Journal of International Accounting Research 7(1): 1-24.

Camfferman, K. and T. E. Cooke. 2002. An analysis of disclosure in the annual reports of U.K. and Dutch companies. Journal of International Accounting Research (1): 3-30.

Chalos, P. and N. O'Connor. 2005. The perceived effect of accounting controls on U.S.-Chinese joint venture transaction costs and performance. Journal of International Accounting Research 4(2): 53-73.

Chan, K. C., J. K. Cheung and H. C. Wong. 2002. A comparison of event study methods for foreign firms listed on the U.S. stock exchanges. Journal of International Accounting Research (1): 75-90.

Chan, K. H., K. Z. Lin and B. Wong. 2010. The impact of government ownership and institutions on the reporting behavior of local auditors in China. Journal of International Accounting Research 9(2): 1-20.

Chan, K. H., K. Z. Lin and F. Tang. 2013. Tax effects of book-tax conformity, financial reporting incentives, and firm size. Journal of International Accounting Research 12(2): 1-25.

Chan, K. H., K. Z. Lin and F. Zhang. 2007. On the association between changes in corporate ownership and changes in auditor quality in a transitional economy. Journal of International Accounting Research 6(1): 19-36.

Chen, C., G. Gotti, D. Herrmann and K. Schumann. 2016. Earnings quality of foreign versus U.S. reverse mergers: Geographical location or firm-level incentives? Journal of International Accounting Research 15(1): 49-66.

Chen, C. J. P., S. Chen, X. Su and Y. Wang. 2004. Incentives for consequences of initial voluntary asset write-downs in the emerging Chinese market. Journal of International Accounting Research 3(1): 43-61.

Chen, S., L. Harris, W. Li and D. Wu. 2015. How does XBRL affect the cost of equity capital? Evidence from an emerging market. Journal of International Accounting Research 14(2): 123-145.

Chen, T., C. Chin, S. Wang and W. Yao. 2015. The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 14(2): 45-81.

Cheng, C. S. A. 2012. Discussion of Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research 11(1): 77-82.

Cheng, C. S. A., J. Wang and S. X. Wei. 2015. State ownership and earnings management around initial public offerings: Evidence from China. Journal of International Accounting Research 14(2): 89-116.

Chin, C., G. Kleinman, P. Lee and M. Lin. 2006. Corporate ownership structure and accuracy and bias of mandatory earnings forecast: Evidence from Taiwan. Journal of International Accounting Research 5(2): 41-62.

Chipalkatti, N. 2005. Do investors reward bank disclosure transparency? Evidence from India. Journal of International Accounting Research 4(2): 25-52.

Chludek, A. K. 2011. Perceived versus actual cash flow implications of deferred taxes - An analysis of value relevance and reversal under IFRS. Journal of International Accounting Research 10(1): 1-25.

Chow, C. W., J. L. Ho and P. L. L. Mo. 2006. Toward understanding Chinese auditors' structuring of audit approaches, client acceptance decisions, risk assessment, and stringency of imposed reporting standards. Journal of International Accounting Research 5(1): 1-23.

Chua, Y. L., C. S. Cheong and G. Gould. 2012. The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research 11(1): 119-146.

Cieslewicz, J. K. 2016. Collusive accounting supervision and economic culture. Journal of International Accounting Research 15(1): 89-108.

Conover, J. 2016. Discussion of Government intervention in IPO - Evidence on the exemption from IPO regulatory requirements in China. Journal of International Accounting Research 15(2): 97-99.

Cooke, T. E. 2004. Dedication to R. S. Olusegun (Segun) Wallace. Journal of International Accounting Research 3(1): ix-xii.

Cormier, D., S. Demaria, P. Lapointe-Antunes and R. Teller. 2009. First-time adoption of IFRS, managerial incentives, and value-relevance: Some French evidence. Journal of International Accounting Research 8(2): 1-22.

Curtis, M. B., T. L. Conover and L. C. Chui. 2012. A cross-cultural study of the influence of country of origin, justice, power distance, and gender on ethical decision making. Journal of International Accounting Research 11(1): 5-34.

Daly, A. and H. A. Skaife. 2016. Accounting for biological assets and the cost of debt. Journal of International Accounting Research 15(2): 31-47.

Das, S. and S. M. Saudagaran. 2002. Accuracy of analysts' earnings forecasts: A comparison of non-U.S. cross-listed firms and U.S. multinationals. Journal of International Accounting Research (1): 61-74.

Davis-Friday, P. Y and E. A. Gordon. 2005. Relative valuation roles of equity book value, net income, and cash flows during a macroeconomic shock: The case of Mexico and the 1944 currency crisis. Journal of International Accounting Research 4(1): 1-21.

DeFond, M. L., X. Hu, M. Y. Hung and S. Li. 2012. Has the widespread adoption of IFRS reduced U.S. firms' attractiveness to foreign investors? Journal of International Accounting Research 11(2): 27-55.

DeSimone, S. M. and M. Abdolmohammadi. 2016. Correlates of external quality assessment and improvement programs in internal auditing: A study of 68 countries. Journal of International Accounting Research 15(2): 53-77.

Dobler, M., K. Lajili and D.Zéghal. 2011. Attributes of corporate risk disclosure: An international investigation in the manufacturing sector. Journal of International Accounting Research 10(2): 1-22.

Doupnik, T. S. and M. Richter. 2004. The impact of culture on the interpretation of "in context" verbal probability expressions. Journal of International Accounting Research 3(1): 1-20.

Duh, R., J. Z. Xiao and C. W. Chow. 2009. Chinese firms' use of management accounting controls: Facilitators, impediments, and performance effects. Journal of International Accounting Research 8(1): 1-30.

Elias, N. 2012. Discussion of The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research 11(1): 147-154.

Eng, L. L., S. Nabar and G. M. Mian. 2008. Cross-listing, information environment, and market value: Evidence from U.S. firms that list on foreign stock exchanges. Journal of International Accounting Research 7(2): 25-41.

Entwistle, G. M., G. D. Feltham and C. Mbagwu. 2005. The voluntary disclosure of pro forma earnings: A U.S.-Canada comparison. Journal of International Accounting Research 4(2): 1-23.

Epping, L. L. and W. M. Wilder. 2011. U.S.-listed foreign firms' non-GAAP financial performance disclosure behavior. Journal of International Accounting Research 10(2): 77-96.

Fan, Y., W. B. Thomas and C. Wang. 2015. The effect of regulatory benchmarks on firm reporting behavior. Journal of International Accounting Research 14(1): 85-107.

Fearnley, S., V. A. Beattie and R. Brandt. 2005. Auditor independence and audit risk: A reconceptualization. Journal of International Accounting Research 4(1): 39-71.

Ferriss, K. 2010. Editor's report. Journal of International Accounting Research 9(2): 75-80.

Fiechter, P. 2011. The effects of the fair value option under IAS 39 on the volatility of bank earnings. Journal of International Accounting Research 10(1): 85-108.

Firth, M. A., P. L. L. Mo and R. M. K. Wong. 2014. Auditors' reporting conservatism after regulatory sanctions: Evidence from China. Journal of International Accounting Research 13(2): 1-24.

Frost, C. A., E. Henry and S. W. Lin. 2009. Response to the U.S. Securities and Exchange’s proposed rule: Roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards by U.S. issuers (Release No. 33-8831; 34-56217; IC-27924; File No. S7-20-07). Journal of International Accounting Research 8(2): 61-85.

Garner, S. A., P. D. Hutchison and T. L. Conover. 2016. The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges. Journal of International Accounting Research 15(2): 7-26.

Gassen, J. and R. U. Fulbier. 2015. Do creditors prefer smooth earnings? Evidence from European private firms. Journal of International Accounting Research 14(2): 151-180.

Geiger, M. and J. van der Laan Smith. 2010. The effect of institutional and cultural factors on the perceptions of earnings management. Journal of International Accounting Research 9(2): 21-43.

Glaum, M., K. Lichtblau and J. Lindemann. 2004. The extent of earnings management in the U.S. and Germany. Journal of International Accounting Research 3(2): 45-77.

Goncharov, I. and A. Hodgson. 2011. Measuring and reporting income in Europe. Journal of International Accounting Research 10(1): 27-59.

Goncharov, I. and J. Zimmermann. 2006. Earnings management when incentives compete: The role of tax accounting in Russia. Journal of International Accounting Research 5(1): 41-65.

Gordon, E. A. 2015. Discussion of State ownership and earnings management around initial public offerings: Evidence from China. Journal of International Accounting Research 14(2): 117-122.

Gordon, E. A., K. A. Petruska and M. Yu. 2014. Do analysts' cash flow forecasts mitigate the accrual anomaly? International evidence. Journal of International Accounting Research 13(1): 61-90.

Guo, J., P. Huang, Y. Zhang and N. Zhou. 2015. Foreign ownership and real earnings management: Evidence from Japan. Journal of International Accounting Research 14(2): 185-213.

Gupta, G. 2016. Discussion of: Collusive accounting supervision and economic culture. Journal of International Accounting Research 15(1): 109-114.

Habib, A., H. Jiang and D. Zhou. 2015. Related-party transactions and audit fees: Evidence from China. Journal of International Accounting Research 14(1): 59-83.

Hansen, T. B. 2011. Lobbying of the IASB: An empirical investigation. Journal of International Accounting Research 10(2): 57-75.

Hasnan, S., R. A. Rahman and S. Mahenthiran. 2013. Management motive, weak governance, earnings management, and fraudulent financial reporting: Malaysian evidence. Journal of International Accounting Research 12(1): 1-27.

Hasswl, L. G. and G. M. Cunningham. 2004. Psychic distance and budget control of foreign subsidiaries. Journal of International Accounting Research 3(2): 79-93.

Haw, I. G., S. S. M. Ho, Y. Li and F. Zhang. 2015. Product market competition, legal institutions, and accounting conservatism. Journal of International Accounting Research 14(2): 1-39.

He, H. 2008. Are changes in cross-listing in the U.S. from the pre-to-post-Sarbanes-Oxley period associated with shareholder protection in foreign firms' home countries? Journal of International Accounting Research 7(2): 65-84.

Hellman, N. 2011. Soft adoption and reporting incentives: A study of the impact of IFRS on financial statements in Sweden. Journal of International Accounting Research 10(1): 61-83.

Herrmann, D., T. Inoue and W. B. Thomas. 2002. The effects of investor informativeness and earnings persistence on the Japanese subsidiary earnings anomaly. Journal of International Accounting Research (1): 45-59.

Herrmann, D., T. Kang and J. Kim. 2010. International diversification and management earnings guidance: The effects of Reg FD. Journal of International Accounting Research 9(1): 1-22.

Herrmann, D. R., S. Pornupatham and T. Vichitsarawong. 2008. The impact of the Asian financial crisis on auditors' conservatism. Journal of International Accounting Research 7(2): 43-63.

Ho, J. L. Y., X. Yang and X. Li. 2011. Control privatization, corporate governance, and firm performance: Evidence from China. Journal of International Accounting Research 10(2): 23-56.

Hope, O. 2015. Discussion of Do creditors prefer smooth earnings? Evidence from European private firms. Journal of International Accounting Research 14(2): 181-184.

Hope, O. and T. Kang. 2005. The association between macroeconomic uncertainty and analysts' forecast accuracy. Journal of International Accounting Research 4(1): 23-38.

Hope, O., J. Jin and T. Kang. 2006. Empirical evidence on jurisdictions that adopt IFRS. Journal of International Accounting Research 5(2): 1-20.

Hossain, M. and B. R. Marks. 2005. The value-relevance of voluntary disclosed quarterly foreign sales data of U.S. multinational corporations. Journal of International Accounting Research 4(2): 75-89.

Hu, C., P. Chand and E. Evans. 2013. The effect of national culture, acculturation, and education on accounting judgments: A comparative study of Australian and Chinese culture. Journal of International Accounting Research 12(2): 51-77.

Hu, J., J. Kim and Z. J. Lin. 2015. Does timely loss recognition improve the board's ability to learn from market prices? Evidence from worldwide CEO turnovers. Journal of International Accounting Research 14(1): 1-24.

Jermias, J. and F. Yigit. 2013. Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance. Journal of International Accounting Research 12(1): 29-54.

Journal of International Accounting Research. 2011. Annual editor report. Journal of International Accounting Research 10(2): 113-116.

Journal of International Accounting Research. 2013. Annual editor report. Journal of International Accounting Research 12(2): 81-86.

Kang, H. and S. J. Gray. 2011. The content of voluntary intangible asset disclosures: Evidence from emerging market companies. Journal of International Accounting Research 10(1): 109-125.

Kang, T. 2003. Level of economic development of a firm's country of domicile and the patterns in stock market reaction surrounding U.S. earnings announcements: A test of the global market segmentation hypothesis. Journal of International Accounting Research (2): 23-37.

Kang, T. 2012. Discussion of The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany. Journal of International Accounting Research 11(1): 185-190.

Khurana, I. K., K. K. Raman and D. Wang. 2006. Does the threat of private litigation increase the usefulness of reported earnings? International evidence. Journal of International Accounting Research 5(2): 21-40.

Kim J. and H. Shi. 2012. Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research 11(1): 45-76.

Kim, Y. 2015. Discussion of Foreign ownership and real earnings management: Evidence from Japan. Journal of International Accounting Research 14(2): 215-219.

Kinnunen, J. and M. Koskela. 2003. Who is miss world in cosmetic earnings management? A cross-national comparison of small upward rounding of net income numbers among eighteen countries. Journal of International Accounting Research (2): 39-68.

Krivogorsky, V. and F. G. Burton. 2012. Dominant owners and performance of continental European firms. Journal of International Accounting Research 11(1): 191-221.

Kumar, G., W. M. Wilder and M. H. Stocks. 2008. Voluntary accounting disclosures by U.S.-listed Asian companies. Journal of International Accounting Research 7(1): 25-50.

Lacina, M. J., B. R. Marks and H. Shin. 2009. The information content of quarterly foreign earnings of U.S. multinational companies under SFAS N. 131. Journal of International Accounting Research 8(2): 23-44.

Larson, R. K., P. J. Herz and S. Y. Kenny. 2011. Academics and the development of IFRS: An invitation to participate. Journal of International Accounting Research 10(2): 97-103.

Levesque, T. J., T. Libby, R. Mathieu and S. W. G. Robb. 2010. The effect of director monitoring on bid and ask spreads. Journal of International Accounting Research 9(2): 45-65.

Li, W., Y. Li and H. Zhu. 2016. Government intervention in IPO - Evidence on the exemption from IPO regulatory requirements in China. Journal of International Accounting Research 15(2): 79-96.

Liao, Q., T. Sellhorn and H. A. Skaife. 2012. The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany. Journal of International Accounting Research 11(1): 155-184.

Lin, S. 2012. Discussion of The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: Evidence from a developing country. Journal of International Accounting Research 11(1): 113-118.

Lin, S. 2015. Discussion of The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 14(2): 83-87.

Liu, J. 2006. On international accounting valuation. Journal of International Accounting Research 5(1): 67-87.

Liu, J. and C. Liu. 2007. Value relevance of accounting information in different stock market segments: The case of Chinese A-, B-, and H-shares. Journal of International Accounting Research 6(2): 55-81.

Lopes, A. B., M. Walker and R. L. M. da Silva. 2016. The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: Evidence from Brazil. Journal of International Accounting Research 15(2): 101-124.

Lu, W. and M. E. Taylor. 2016. Which factors moderate the relationship between sustainability performance and financial performance? A meta-analysis study. Journal of International Accounting Research 15(1): 1-15.

Luo, L. L. and Q. Tang. 2016. Does national culture influence corporate carbon disclosure propensity? Journal of International Accounting Research 15(1): 17-47.

Machuga, S. and K. Teitel. 2007. The effects of the Mexican corporate governance code on quality of earnings and its components. Journal of International Accounting Research 6(1): 37-55.

Meek, G. K. and W. B. Thomas. 2004. A review of markets-based international accounting research. Journal of International Accounting Research 3(1): 21-41.

Murcia, F. D. 2016. Discussion of The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: Evidence from Brazil. Journal of International Accounting Research 15(2): 125-128.

Nabar, S., K. K. Boonlert-U-Thai. 2007. Earnings management, investor protection, and national culture. Journal of International Accounting Research 6(2): 35-54.

Nowland, J. and A. Simon. 2010. The effect of a change in analyst composition on analyst forecast accuracy: Evidence from U.S. cross-listings. Journal of International Accounting Research 9(1): 23-38.

Okuda, S. and A. Shiiba. 2010. An evaluation of the relative importance of parent-only and subsidiary earnings in Japan: A variance decomposition approach. Journal of International Accounting Research 9(1): 39-54.

Paananen, M. and H. Lin. 2009. The development of accounting quality of IAS and IFRS over time: The case of Germany. Journal of International Accounting Research 8(1): 31-55.

Pae, J., D. B. Thornton and M. Welker. 2008. Agency cost reduction associated with EU financial reporting reform. Journal of International Accounting Research 7(1): 51-76.

Patel, C. 2003. Some cross-cultural evidence on whistle-blowing as an internal control mechanism. Journal of International Accounting Research (2): 69-96.

Peek, E. 2004. The use of discretionary provisions in earnings management: Evidence from the Netherlands. Journal of International Accounting Research 3(2): 27-43.

Prather-Kinsey, J. J. and N. G. Rueschhoff. 2004. An analysis of international accounting research in U.S.-and non-U.S.-based academic accounting journals. Journal of International Accounting Research 3(1): 63-81.

Richardson, G. 2007. The influence of culture on tax systems internationally: A theoretical and empirical analysis. Journal of International Accounting Research 6(1): 57-79.

Ricketts, R. C. and B. R. Wilkinson. 2008. The effects of shareholder dividend taxes: Evidence from Australian tax integration environment. Journal of International Accounting Research 7(1): 77-96.

Schulz, A. K., S. B. Salter, J. C. Lopez and P. A. Lewis. 2009. Revaluating face: A note on differences in private information sharing between two communitarian societies. Journal of International Accounting Research 8(1): 57-65.

Shi, Y, J. Kim and M. L. Magnan. 2014. Voluntary disclosure, legal institutions, and firm valuation: Evidence from U.S. cross-listed foreign firms. Journal of International Accounting Research 13(2): 57-85.

Simunic, D. A., M. Ye and P. Zhang. 2015. Audit quality, auditing standards, and legal regimes: Implications for international auditing standards. Journal of International Accounting Research 14(2): 221-234.

Song, Y. and L. Zhou. 2016. Mandatory preliminary performance reports: Evidence from China. Journal of International Accounting Research 15(1): 67-88.

Street, D. L. and B. K. Behn. 2004. IASCF constitution review: A time to support independent standard setting and academic representation. Journal of International Accounting Research 3(1): xiii-xv.

Street, D. L. and C. L. Linthicum. 2007. IFRS in the U.S.: It may come sooner than you think: A commentary. Journal of International Accounting Research 6(1): xi-xvii.

Su, L. 2016. Discussion of The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges. Journal of International Accounting Research 15(2): 27-29.

Subramaniam, R. K., S. D. Samuel and S. Mahenthiran. 2016. Liquidity implications of corporate social responsibility disclosures: Malaysian evidence. Journal of International Accounting Research 15(1): 133-153.

Taylor, G., G. Richardson and R. Lanis. 2015. Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness: An empirical analysis. Journal of International Accounting Research 14(1): 25-57.

Thomas, W. B., D. R. Herrmann and T. Inoue. 2004. Earnings management through affiliated transactions. Journal of International Accounting Research 3(2): 1-25.

Trabelsi, S. 2015. Discussion of How does XBRL affect the cost of equity capital? Evidence from an emerging market. Journal of International Accounting Research 14(2): 147-149.

Tutticci, I, G. Krishnan and M. Percy. 2007. The role of external monitoring in firm valuation: The case of R&D capitalization. Journal of International Accounting Research 6(2): 83-107.

Verriest, A. J. M. 2014. Auditor governance, institutions and analyst forecast properties: International evidence. Journal of International Accounting Research 13(1): 1-32.

Wilson, W. M. 2012. Discussion of Dominant owners and performance of continental European firms. Journal of International Accounting Research 11(1): 223-228.

Wood, D. A. 2016. Discussion of Correlates of external quality assessment and improvement programs in internal auditing: A study of 68 countries. Journal of International Accounting Research 15(2): 73-77.

Wright, C. J., J. R. Shaw and L. Guan. 2006. Corporate governance and investor protection: Earnings management in the U.K. and U.S. Journal of International Accounting Research 5(1): 25-40.

Zeghal, D., S. M. Chtourou and Y. M. Fourati. 2012. The effect of mandatory adoption of IFRS on earnings quality: Evidence from the European Union. Journal of International Accounting Research 11(2): 1-25.