Volumes 21(1) - 22(3)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of International Accounting Research 2002-2023 |
Journal Updates by Year
Ariff, A. M., A. Jaafar and K. A. Kamarudin. 2022. Political stability, board tenure, and corporate cash holding. Journal of International Accounting Research 21(3): 1-22.
Bannister, J., L. J. Ho and Z. Song. 2023. Does the U.S. market reward foreign firms and domestic firms differently? Evidence from meeting-or-beating earnings expectations. Journal of International Accounting Research 22(1): 1-28.
Behrend, J. and M. Eulerich. 2022. Breaking the barrier: On the use of joint audits in the internal audit profession. Journal of International Accounting Research 21(3): 23-46.
Black, D. E., J. Krupa and M. Minutti-Meza. 2022. The optional qualitative assessment in impairment tests. Journal of International Accounting Research 21(2): 1-30.
Cao, J., Z. Gu and I. Hasan. 2023. Exploring accounting research topic evolution: An unsupervised machine learning approach. Journal of International Accounting Research 22(3): 1-30.
Cascino, S., H. Daske, M. DeFond, A. Florou, J. Gassen and M. Hung. 2023. Reflections on the 20-year anniversary of worldwide IFRS adoption. Journal of International Accounting Research 22(3): 85-96.
Chen, L., F. Hu, A. Krishnan and L. Z. Li. 2022. Business strategy, financial reporting violations, and audit pricing in an emerging market - Evidence from China. Journal of International Accounting Research 21(3): 47-72.
Chen, S., G. V. Krishnan, W. Li and Y. Zhang. 2022. Do Big 4 auditors enhance audit quality in China? A "behind the scenes look." Journal of International Accounting Research 21(2): 31-56.
Cheng, C. S. A., J. Fang, Y. Huang and Y. Zhong. 2022. Overreaction or underreaction to intra-industry earnings information transfer: A cross-country analysis. Journal of International Accounting Research 21(1): 1-21.
Chiu, T. and D. Ogudugu. 2023. The impact of changes in pension accounting under IAS 19R on shareholder wealth. Journal of International Accounting Research 22(2): 1-30.
Chu, H., N. Liu and A. Tsang. 2023. Labor market institutions, environmental disclosure, and environmental impacts. Journal of International Accounting Research 22(2): 31-55.
Cunningham, L. M. and L. E. Ereddia. 2023. Attracting female directors in the United States: The roles of boards, executives, and other stakeholders. Journal of International Accounting Research 22(2): 57-81.
Duong, H. K. 2023. Real earnings management during economic downturns. Journal of International Accounting Research 22(3): 97-128.
Espahbodi, R., J. Lin, N. Liu, T. J. Mock and M. Song. 2023. The effect of reporting key audit matters on audit fees and financial reporting quality: Evidence from Hong Kong. Journal of International Accounting Research 22(2): 83-102.
Fang, Y., W. Dbouk, I. Hasan and L. Li. 2022. Banking reform, risk-taking, and accounting quality: Evidence from post-soviet transition states. Journal of International Accounting Research 21(1): 23-47.
Free, M., P. Kent, X. Qu and D. Yao. 2023. How does risk tolerance reflected in national culture affect pay-performance sensitivity? Journal of International Accounting Research 22(1): 29-58.
Friedrich, C., N. Pappert and R. Quick. 2023. The anticipation of mandatory audit firm rotation and audit quality. Journal of International Accounting Research 22(1): 59-81.
Golshan, N. M., I. K. Khurana and F. B. G. Silva. 2023. Financial transparency, labor productivity, and real wages: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 22(3): 31-61.
Ho, J. L., D. Hau Nsu and C. Lee. 2022. Business strategy, corporate social responsibilities activities, and financial performance. Journal of International Accounting Research 21(1): 49-75.
Ho, J. L. Y., C. Lu and A. Wu. 2023. The effects of in-group identity and clarity of the bonus determination criteria on supervisors' discretionary bonus adjustments: Field evidence from China. Journal of International Accounting Research 22(2): 103-119.
Huang, S. X., R. Pereira and C. Wang. 2022. Corporate transparency and externally financed firm growth. Journal of International Accounting Research 21(2): 57-81.
Jin, Y., F. Niu and L. Sheng. 2022. Fair value accounting for property, plant, and equipment: Impact of IFRS 1 adoption. Journal of International Accounting Research 21(2): 83-100.
Kim, O. 2022. On the dual role of foreign directors: New insights from the Russian boards. Journal of International Accounting Research 21(3): 73-101.
Koga, Y. and S. M. Saudagaran. 2022. Operating leases and credit assessments: The role of main banks in Japan. Journal of International Accounting Research 21(2): 101-123.
Li, H. and S. Li. 2023. The changing role of accrual accounting: International evidence. Journal of International Accounting Research 22(2): 149-170.
Li, J., Y. Lim and R. D. Morris. 2022. The impact of IFRS on the use of private debt covenants: International evidence. Journal of International Accounting Research 21(2): 125-150.
Liew, M. and J. Cao. 2023. The impact of internal governance on conservatism: Evidence from Australia. Journal of International Accounting Research 22(3): 129-155.
Lin, S. 2022. Annual editor report. Journal of International Accounting Research 21(3): 1-5.
Lin, Y. and T. Huang. 2023. Does regulatory reform of internal controls in China improve internal control effectiveness? Role of corporate social responsibility engagement. Journal of International Accounting Research 22(2): 121-147.
Marques, A. and O. Pascaru. 2023. Voluntary gender diversity targets and their impact on firm performance and firm value. Journal of International Accounting Research 22(3): 157-173.
Mustikarini, A., B. Abeiraa Der and I. C. Stuart. 2022. Applying ISA 240 for fraud detection and resolution: Evidence from Indonesia and Ghana. Journal of International Accounting Research 21(3): 103-125.
Rykaczewski, M., M. Thevenot and M. Vulcheva. 2022. International accounting and auditing standards adoption in the Eastern European Countries of the European Union: Review of regulations and literature. Journal of International Accounting Research 21(2): 151-177.
Rykaczewski, M., M. A. Threvenot and M. Vulcheva. 2022. International accounting and auditing standards adoption in non-EU Eastern European Countries: Review of regulations and literature. Journal of International Accounting Research 21(1): 77-100.
Sanoran, K. 2022. Audit partner industry specialization and the cost of debt: Evidence from Thailand. Journal of International Accounting Research 21(3): 127-146.
Shrestha, P., B. Choi and L. Luo. 2022. Does a carbon management system mitigate the consequences of carbon emissions on firm value? An international study. Journal of International Accounting Research 21(3): 147-167.
Song, Z., Y. Yu and J. Zhan. 2023. The effects of industry specialist engagement signing auditors and review signing auditors on audit fees and audit quality: Evidence from China. Journal of International Accounting Research 22(3): 63-84.
Sugahara, S., N. Tsunogaya and J. Kim. 2023. Interaction effect of foreign language and obedience pressure on ethical judgment in accounting: Evidence from Japan. Journal of International Accounting Research 22(1): 83-98.
Tsang, A., K. T. Wang, N. Z. Zhu and L. Yu. 2022. The economic consequences of hosting the Olympic Games: International evidence from cross-listings. Journal of International Accounting Research 21(1): 101-129.
Waweru, N. M., S. Peng and T. Hopper. 2023. Two decades of African accounting research 2000-2019: Synthesis, reflection, gaps, and future directions. Journal of International Accounting Research 22(1): 99-136.
Yang, S. 2023. Sunlight is the best disinfectant: Real-time comment letters and large M&As in China. Journal of International Accounting Research 22(1): 137-168.
Zhao, G., S. Liang, J. Zhang and H. H. Huang. 2022. Religious tradition and employee compensation. Journal of International Accounting Research 21(3): 169-185.
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