Journal of International Accounting Research

Volume 1, 2002 - Volume 20(3), 2021

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.

Altenburger, M. 2017. The effect of injunctive social norms and dissent on budget reporting honesty. Journal of International Accounting Research 16(2): 9-31.

Amano, Y. 2020. Real effects of intangibles capitalization - Empirical evidence from voluntary IFRS adoption in Japan. Journal of International Accounting Research 19(3): 19-36.

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

Andre, P., A. Filip and R. Moldovan. 2019. Diversified firms and analyst earnings forecasts: The role of management guidance at the segment level. Journal of International Accounting Research 18(3): 1-38.

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.

Bakarich, K. M. 2017. Going home: Examining foreign firm deregistrations and accounting quality. Journal of International Accounting Research 16(3): 147-170.

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

Barnes, M. 2017. Discussion of Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research 16(1): 81-82.

Barth, M. E. 2018. How international accounting research influences policy and standard setting. Journal of International Accounting Research 17(2): 1-11.

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.

Beck, A. K, B. K. Behn, A. Lionzo and F. Rossignoli. 2017. Firm equity investment decision and U.S. GAAP and IFRS consolidation control guidelines: An empirical analysis. Journal of International Accounting Research 16(1): 37-57.

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.

Behrend, M. J., S. Khan, Y. W. Ko and S. Park. 2020. Abnormal audit fees and audit quality: Evidence from the Korean audit market. Journal of International Accounting Research 19(3): 37-60.

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

Beuselinck, C., P. P. M. Joos, I. K. Khurana and S. van der Meulen. 2017. Which analysts benefited most from mandatory IFRS adoption in Europe? Journal of International Accounting Research 16(3): 171-190.

Bjornsen, M., C. Do and T. C. Omer. 2019. The influence of country-level religiosity on accounting conservatism. Journal of International Accounting Research 18(1): 1-26.

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.

Black, E. L., L. Stainbank, D. Elnathan, B. Giner, S. J. Gray, S. Meljem, E. de Rivera, A. Noguchi, T. Shelhorn and D. A. Wood. 2017. Usage of journal rankings: An international perspective. Journal of International Accounting Research 16(3): 1-15.

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. 2018. Discussion of "Avoiding China's capital market: Evidence from Hong Kong-listed red-chips and p-chips." Journal of International Accounting Research 17(2): 37-39.

Bova, F. 2019. Discussion of Long-term orientation and earnings management strategies. Journal of International Accounting Research 18(3): 121-122.

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.

Broadstock, D., X. Chen, C. S. A. Cheng and W. Huang. 2020. The value of implicit political connections. Journal of International Accounting Research 19(2): 1-18.

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.

Burnett, B. M. 2020. Discussion of the effect of national culture on the relationship between IFRS adoption and cost of equity capital. Journal of International Accounting Research 19(1): 1-3.

Burnett, B. M., D. Hart, B. N. Jorgensen and G. W. Martin. 2019. Multiple regulators and accounting restatements: Evidence from Canada. Journal of International Accounting Research 18(2): 3-29.

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.

Burton, F. G. 2017. Discussion of: National culture and ethical judgment: A social contract approach to the contrast of ethical decision making by accounting professionals and students from the U.S. and Italy. Journal of International Accounting Research 16(2): 121-126.

Burton, F. G. 2018. Discussion of "Liability of foreignness: The impact of elimination of the reconciliation requirement on international asset allocation by U.S. investors." Journal of International Accounting Research 17(2): 97-101.

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.

Caban-Garcia, M. T., C. B. Rois Figueroa and K. A. Petruska. 2017. The impact of culture on internal control weaknesses: Evidence from firms that cross-list in the U.S. Journal of International Accounting Research 16(3): 119-145.

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.

Cascino, S. 2021. Discussion of: The state expropriation risk and the pricing of foreign earnings. Journal of International Accounting Research 20(2): 83-85.

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.

Chan, K. H., P. Lai Lan Mo and T. Tang. 2016. Tax avoidance and tunneling: Empirical analysis from an agency perspective. Journal of International Accounting Research 15(3): 49-66.

Chan, K. H., P. L. L. Mo and W. Zhang. 2021. Do abnormal IPO audit fees signal IPO audit quality and post-IPO performance? A principal-agent analysis based on evidence from China. Journal of International Accounting Research 20(1): 1-29.

Chan, K. H, R. Luo and P. Lai Lan Mo. 2016. Auditors' constraining effect on tax noncompliance at different-tax conformity levels in a transition economy. Journal of International Accounting Research 15(3): 1-30.

Chang, H., X. Chen, C. S. A. Cheng and N. Zhou. 2021. Certification of audit committee effectiveness: Evidence from one-time regulatory event in China. Journal of International Accounting Research 20(2): 1-23.

Chang, H., X. Dai, Y. He and M. Wang. 2020. How internal control protects shareholders' welfare: Evidence from tax avoidance in China. Journal of International Accounting Research 19(2): 19-39.

Chang, J. 2019. CEO/CFO resignations and the market's reaction to violations of the Foreign Corruption Practices Act. Journal of International Accounting Research 18(1): 27-46.

Chang, Y., H. Chen, R. K. Cheng and W. Chi. 2021. Misstatement and internal control over operations and compliance. Journal of International Accounting Research 20(1): 31-48.

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, G. and E. C. Keung. 2018. Directors' and officers' legal liability insurance and internal control weaknesses. Journal of International Accounting Research 17(1): 69-86.

Chen, H., T. Li and C. Zhang. 2021. Going too far is as bad as not going far enough: An inverted u-shaped relationship between internal controls and operational efficiency. Journal of International Accounting Research 20(2): 25-50.

Chen, J., R. Duh and K. Li. 2019. Does fee disclosure type matter? Evidence from price adjustment in the audit market of Taiwan. Journal of International Accounting Research 18(3): 41-61.

Chen, J. Z., C. Y. Lim and G. J. Lobo. 2016. Does the relation between information quality and capital structure vary with cross-country institutional differences? Journal of International Accounting Research 15(3): 131-156.

Chen, L. H., S. Deng, P. P. Gupta and H. Sami. 2019. The impact of eliminating the 20-F reconciliation on the cost of debt: An exploratory study. Journal of International Accounting Research 18(1): 47-70.

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.

Chen, W., Y. Zhang, J. Zhao, G. Hu and G. Zou. 2021. CEO media coverage and corporate investment. Journal of International Accounting Research 20(3): 1-19.

Chen, X., J. Huang, X. Li and T. Zhang. 2018. Corporate governance and resource allocation efficiency: Evidence from IPO regulation in China. Journal of International Accounting Research 17(3): 43-67.

Chen, Y. and J. Jermias. 2016. Linking key performance indicators to new international venture survival. Journal of International Accounting Research 15(3): 31-48.

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.

Cheng, C. S. A., Y. Huang and X. Li. 2020. Information shocks and corporate cash policies. Journal of International Accounting Research 19(1): 5-28.

Chi, W., L. L. Lisic, L. A. Myers, M. Pevzner and T. A. Seidel. 2019. The consequences of providing lower-quality audits at the engagement partner level. Journal of International Accounting Research 18(3): 63-82.

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.

Cho, H., V. Muslu and M. Koo. 2020. Lost in translation? Analysts' forecasts of cross-listed firms. Journal of International Accounting Research 19(2): 41-64.

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.

Chui, L., O. Kim and B. J. Pike. 2020. The effect of audit duality on audit quality. Journal of International Accounting Research 19(2): 65-89.

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.

Coram, P. J. 2018. Discussion of "Accounting practitioners' attitudes toward accounting harmonization: Adoption of IFRS for SMEs in Italy." Journal of International Accounting Research 17(2): 123-126.

Cormier, D. and M. L. Magnan. 2016. The advent of IFRS in Canada: Incidence on value relevance. Journal of International Accounting Research 15(3): 113-130.

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., J. M. Vinson, T. L. Conover, L. Lucianetti and V. Battista. 2017. National culture and ethical judgment: A social contract approach to the contrast of ethical decision making by accounting professionals and students from the U.S. and Italy. Journal of International Accounting Research 16(2): 103-120.

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.

Cussatt, M., L. Huang and T. J. Pollard. 2018. Accounting quality under U.S. GAAP versus IFRS: The case of Germany. Journal of International Accounting Research 17(3): 21-41.

Dah, M. A. and M. I. Jizi. 2018. Board independence and the efficacy of social reporting. Journal of International Accounting Research 17(1): 47-68.

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.

Datt, R., L. Luo, Q. Tang and G. Mallik. 2018. An international study of determinants of voluntary carbon assurance. Journal of International Accounting Research 17(3): 1-20.

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. 2019. Why accounting matters: Evidence from accounting's "Big Bang." Journal of International Accounting Research 18(3): 87-96.

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.

Deng, C., K. Kanagaretnam and Z. Zhou. 2020. Do locally based independent directors reduce corporate misconduct? Evidence from Chinese listed firms. Journal of International Accounting Research 19(3): 61-90.

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.

Dinh, T. and B. Seitz. 2020. The information content of hedge accounting - Evidence from the European banking industry. Journal of International Accounting Research 19(2): 91-115.

Dinh, T., W. Schultze, T. List and N. Zbiegly. 2020. R&D disclosures and capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoption. Journal of International Accounting Research 19(1): 29-55.

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.

Dugan, M. T., E. H. Turner and C. M. Wheatley. 2018. Liability of foreignness: The impact of elimination of the reconciliation requirement on international asset allocation by U.S. investors. Journal of International Accounting Research 17(2): 75-95.

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.

Duong, H. K., H. Kang and S. B. Salter. 2016. National culture and corporate governance. Journal of International Accounting Research 15(3): 67-96.

Easton, P. 2018. Discussion of "The effect of tax haven utilization on the implied cot of equity capital: Evidence from U.S. multinational firms." Journal of International Accounting Research 17(2): 71-73.

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.

Emerson, D. J., L. Yang and R. Xu. 2020. Investors' responses to social conflict between CSR and corporate tax avoidance. Journal of International Accounting Research 19(1): 57-72.

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.

Fasan, M. 2019. Discussion of Diversified firms and analyst earnings forecasts: The role of management guidance at the segment level. Journal of International Accounting Research 18(3): 39-40.

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.

Felski, E. 2017. How does local adoption of IFRS for those countries that modified IFRS by design, impair comparability with countries that have not adapted IFRS? Journal of International Accounting Research 16(3): 59-90.

Feres de Almeida, J. E. and H. S. Rodrigues. 2017. Effects of IFRS, analysts, and ADR on voluntary disclosure of Brazilian public companies. Journal of International Accounting Research 16(1): 21-35.

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.

Fiechter, P. 2017. Discussion of: Effects of informal institutions on the relationship between accounting measures of risk and bank distress. Journal of International Accounting Research 16(2): 67-69.

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.

Florio, C., A. Lionzo and S. Corbella. 2018. Beyond firm-level determinants: The effect of M&A features on the extent of M&A disclosure. Journal of International Accounting Research 17(3): 87-113.

Franco de Lima, G. A. S., A. D. Gois, M. M. Mendes De Luca and E. Patrocinio de Sousa. 2018. Effect of institutional investor participation on price lead earnings quality: International evidence. Journal of International Accounting Research 17(1): 103-119.

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.

Fu, J. 2019. Sophistication of Chinese mutual funds and the mispricing of accruals. Journal of International Accounting Research 18(1): 97-120.

Fujiyama, K. and M. Kuroki. 2020. Strategic management forecasts and accounting choices: A case of employee downsizing in Japan. Journal of International Accounting Research 19(3): 91-109.

Garg, M., F. A. Gul and J. Wickramanayake. 2017. Evaluating the credibility of voluntary internal controls certification. Journal of International Accounting Research 16(3): 91-117.

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.

Ghio, A. and R. Verona. 2018. Accounting practitioners' attitudes toward accounting harmonization: Adoption of IFRS for SMEs in Italy. Journal of International Accounting Research 17(2): 103-122.

Gist, W. E. and E. A. A. Wahab. 2021. Political patronage, audit quality, and the properties of analysts' earnings forecasts in Malaysia. Journal of International Accounting Research 20(1): 49-78.

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.

Goh, C., C. Y. Lim, J. Ng, G. Pan and K. O. Yong. 2021. Trust in fair value accounting: Evidence from the field. Journal of International Accounting Research 20(3): 21-42.

Gois, A. D., G. A. S. Franco de Lima, N. Alves de Sousa and M. J. C. Malacrida. 2018. The effect of national culture on the relationship between IFRS adoption and the cost of equity capital. Journal of International Accounting Research 17(3): 69-85.

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.

Gotti, G. and M. Fasan. 2020. International accounting research: The Italian context. Journal of International Accounting Research 19(1): 73-83.

Gu, T. T., D. A. Simunic, M. T. Stein, M. Ye and P. Zhang. 2020. The market for audit services: The role of market power. Journal of International Accounting Research 19(3): 3-8.

Gul, F. A., S. Ma and K. Lai. 2017. Busy auditors, partner-client tenure, and audit quality: Evidence from an emerging market. Journal of International Accounting Research 16(1): 83-105.

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.

Gupta, G. and S. B. Salter. 2018. The balanced scorecard beyond adoption. Journal of International Accounting Research 17(3): 115-134.

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.

Haga, J., F. Huhtamaki. and D. Sundvik. 2019. Long-term orientation and earnings management strategies. Journal of International Accounting Research 18(3): 97-119.

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

Hansen, T. B. 2019. Discussion of Sophistication of Chinese mutual funds and the mispricing of accruals. Journal of International Accounting Research 18(1): 121-125.

Hasan, I., I. Siraj, A. Tarazi and Q. Wu. 2021. The state expropriation risk and the pricing of foreign earnings. Journal of International Accounting Research 20(2): 51-81.

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.

Henley, J. M. 2021. The effect of tax system characteristics on cross-border mergers and acquisitions. Journal of International Accounting Research 20(3): 43-58.

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. 2017. Annual editor report. Journal of International Accounting Research 16(3): 1-8.

Ho, J. L. Editorial. Journal of International Accounting Research 18(2): 1.

Ho, J. L. 2020. Senior editor's introduction. Journal of International Accounting Research 19(3): 1.

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.

Hong, P. K., T. Ma and G. Zhang. 2019. Accruals quality and cost of capital: Evidence from the Chinese stock market. Journal of International Accounting Research 18(1): 71-95.

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.

Howieson, B. 2017. The Phoenix rises: The Australian Accounting Standards Board and IFRS adoption. Journal of International Accounting Research 16(2): 127-154.

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., A. K. Mensah and A. Tsang. 2019. Foreign institutional ownership and the choice between public and private debt. Journal of International Accounting Research 18(2): 31-64.

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.

Huang, H., C. Lee and C. Liao. 2021. The value of academic directors to stakeholders: Evidence on corporate social responsibility reporting. Journal of International Accounting Research 20(1): 79-102.

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.

Jia, W., G. Pownall and J. Zhao. 2018. Avoiding China's capital market: Evidence from Hong Kong-listed red-chips and p- chips. Journal of International Accounting Research 17(2): 13-36.

Jiang, H., Y. Qin and M. Bai. 2020. Short-selling threats and real earnings management - International evidence. Journal of International Accounting Research 19(2): 117-140.

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.

Journal of International Accounting Research. 2016. Editor report. Journal of International Accounting Research 15(3): 157-161.

Jung, B., D. Lee, I. Shin and C. Y. D. Yuen. 2020. Foreign equity ownership and income smoothing. Journal of International Accounting Research 19(2): 141-162.

Kajuter, P. and M. Schroder. 2017. Cross-national differences in cost accounting of MNEs: Empirical evidence form Anglophone subsidiaries in Germany. Journal of International Accounting Research 16(2): 71-100.

Kamath, R., T. Huang and R. A. Moroney. 2018. Auditor rotation and perceived competence and independence: The effect of fees and industry specialization. Journal of International Accounting Research 17(3): 153-175.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2017. Effects of informal institutions on the relationship between accounting measures of risk and bank distress. Journal of International Accounting Research 16(2): 37-66.

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.

Kao, W. and C. Liao. 2021. Tax avoidance and tax disclosures in corporate social responsibility reports in the United Kingdom. Journal of International Accounting Research 20(3): 59-80.

Karuna, C. 2020. Discussion of Do female directors on corporate boards make a difference in family owned businesses? Journal of International Accounting Research 19(2): 163-166.

Khan, S., M. C. Anderson, H. Warsame and M. E. Wright. 2021. Liquidity and IFRS adoption in Canada. Journal of International Accounting Research 20(2): 87-109.

Khattak, M. U. K., A. Rahman and A. Habib. 2020. Inside the "Black Box" of ownership structures in Russia: Evidence from stock price synchronicity. Journal of International Accounting Research 19(3): 111-132.

Khurana, I. K. and R. Zhong. 2021. Bank audit regulations and reporting quality. Journal of International Accounting Research 20(3): 81-116.

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, M. M., S. Lin and L. Yang. 2021. Would an improved information environment of a less regulated OTC market benefit blue-chip foreign firms? Evidence from the OTCOX international market. Journal of International Accounting Research 20(1): 103-131.

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

Kimbro, M. B. 2020. Book reviews: S. M. Saudagaran and L. M. Smith. International Accounting: A User Perspective, 5th edition. Carolina Academic Press.. Journal of International Accounting Research 19(3): 161-163.

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.

Kunz, J. 2017. Discussion of: The effect of injunctive social norms and dissent on budget reporting honesty. Journal of International Accounting Research 16(2): 33-35.

Kusano, M. and Y. Sakuma. 2020. Recognition versus disclosure and audit fees and costs: Evidence from pension accounting in Japan. Journal of International Accounting Research 19(3): 133-160.

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, H., S. Yeh and A. Yen. 2019. Effects of translation of probability judgments: Evidence from the IFRS in Taiwan. Journal of International Accounting Research 18(1): 127-141.

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.

Lin, Y. and H. Huang. 2017. Eliminating the Form 20-F reconciliation and audit pricing. Journal of International Accounting Research 16(1): 1-19.

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, B. and L. Ruan. 2021. Foreign cash, repatriation, and credit ratings: Evidence from U.S. multinationals. Journal of International Accounting Research 20(3): 117-136.

Luo, L. and H. Wu. 2019. Voluntary carbon transparency: A substitute for or complement to financial transparency? Journal of International Accounting Research 18(2): 65-88.

Luo, L., H. Wu and C. Zhang. 2021. CEO compensation, incentive alignment, and carbon transparency. Journal of International Accounting Research 20(2): 111-132.

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.

Magnanelli, B. S., L. Nasta and E. Raoli. 2020. Do female directors on corporate boards make a difference in family owned businesses? Journal of International Accounting Research 19(1): 85-102.

Mala, R., P. Chand and C. Patel. 2018. Influence of experience and accountability on information use and judgments of accountants. Journal of International Accounting Research 17(3): 135-151.

Maniora, J. and C. Pott. 2020. Does firms' dissemination of corporate social responsibility information through Facebook matter for corporate reputation? Journal of International Accounting Research 19(2): 167-196.

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.

Ming, T. C., Y. Foo, F. A. Gul and A. Majid. 2018. Institutional investors and CEO pay performance in Malaysian firms. Journal of International Accounting Research 17(1): 87-102.

Morris, R. D. 2017. Discussion of: The Phoenix rises: The Australian Accounting Standards Board and IFRS adoption. Journal of International Accounting Research 16(2): 155-157.

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.

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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.

Paik, G. H, B. Lee and K. R. Krumwiede. 2017. Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research 16(1): 59-79.

Panfilo, S. and C. Mio. 2019. Discussion of The consequences of providing lower-quality audits at the engagement partner level. Journal of International Accounting Research 18(3): 83-85.

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.

Ray, K. 2018. One size fits all? Costs and benefits of uniform accounting standards. Journal of International Accounting Research 17(1): 1-23.

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.

Shevlin, T. 2020. An overview of academic tax accounting research drawing on U. S. multinational taxation. Journal of International Accounting Research 19(3): 9-17.

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.

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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.

Swenson, L. 2020. The impact of world religions on conservatism. Journal of International Accounting Research 19(2): 197-218.

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.

Taylor, G., G. Richardson, A. Al-Hadi and I. Obaydin. 2018. The effect of tax haven utilization on the implied cost of equity capital: Evidence from U.S. multinational firms. Journal of International Accounting Research 17(2): 41-70.

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

Tinaikar, S. 2017. Private control benefits and informative earnings smoothing: Evidence from dual class share firms. Journal of International Accounting Research 16(3): 35-57.

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.

Trabelsi, S. 2017. Discussion of: Cross-national differences in cost accounting of MNEs: Empirical evidence from Anglophone subsidiaries in Germany. Journal of International Accounting Research 16(2): 101-102.

Tsunogaya, N., S. Sugahara and P. Chand. 2017. The impact of social influence pressures, commitment, and personality on judgments by auditors: Evidence from Japan. Journal of International Accounting Research 16(3): 17-34.

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.

Van der Stede, W. A. 2017. "Global" management accounting research: Some reflections. Journal of International Accounting Research 16(2): 1-8.

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

Wang, P., H. Huang, E. Lee and J. Petaibanlue. 2021. Does mandatory corporate social responsibility disclosure affect share price responses to earnings announcements? Evidence from China. Journal of International Accounting Research 20(3): 137-164.

Watanabe, O., M. J. Imhof and S. Tartaroglu. 2019. Transparency regulation and stock price informativeness: Evidence from the European Union's transparency directive. Journal of International Accounting Research 18(2): 89-113.

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.

Yao, D., M. Percy, J. Stewart and F. Hu. 2018. Fair value accounting and earnings persistence: Evidence from international banks. Journal of International Accounting Research 17(1): 47-68.

Ying, S. X. and C. Patel. 2016. Skeptical judgments and self-construal: A comparative study between Chinese accounting students in Australia and China. Journal of International Accounting Research 15(3): 97-111.

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.