Management And Accounting Web

Journal of International Accounting Research 2018

Volumes 17(1) - 17(3)

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

Journal of International Accounting Research 2002-2021Journal Updates by Year

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

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.

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.

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, 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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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

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.

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.