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Volume 21, Issue 2
Summer 2022
Issue Cover
ISSN 1542-6297
EISSN 1558-8025
In this Issue
Covers and Front Matter
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ARTICLES

The Optional Qualitative Assessment in Impairment Tests
Dirk E. Black; Jake Krupa; Miguel Minutti-Meza
View articletitled, The Optional Qualitative Assessment in Impairment Tests
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Do Big 4 Auditors Enhance Audit Quality in China? A “Behind the Scenes Look”
Songsheng Chen; Gopal V. Krishnan; Wenying Li; Yinqi Zhang
View articletitled, Do Big 4 Auditors Enhance Audit Quality in China? A “Behind the Scenes Look”
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Corporate Transparency and Externally Financed Firm Growth
Shawn X. Huang; Raynolde Pereira; Changjiang Wang
View articletitled, Corporate Transparency and Externally Financed Firm Growth
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Fair Value Accounting for Property, Plant, and Equipment: Impact of IFRS 1 Adoption
Yan Jin; Flora Niu; Leo Sheng
View articletitled, Fair Value Accounting for Property, Plant, and Equipment: Impact of IFRS 1 Adoption
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Operating Leases and Credit Assessments: The Role of Main Banks in Japan
Yuya Koga; Shahrokh M. Saudagaran
View articletitled, Operating Leases and Credit Assessments: The Role of Main Banks in Japan
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The Impact of IFRS on the Use of Private Debt Covenants: International Evidence
Jingduan Li; Youngdeok Lim; Richard D. Morris
View articletitled, The Impact of IFRS on the Use of Private Debt Covenants: International Evidence
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International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature
Maria Rykaczewski; Maya Thevenot; Maria Vulcheva
View articletitled, International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature
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Editorial Policy
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All Issues
  • Online ISSN 1558-8025
  • Print ISSN 1542-6297

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