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Volume 24, Issue 2
Summer 2025
Journal of International Accounting Research Cover Image for Volume 24, Issue 2
ISSN 1542-6297
EISSN 1558-8025
In this Issue
Covers and Front Matter
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ARTICLES

The Effects of Internal Audit’s Core Principles on Audit Characteristics
Christopher G. Calvin; Marc Eulerich
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Layers of Auditor Industry Specialization: Evidence from Client Firms’ Investment Efficiency
Helen Choy; James Juichia Lin; Yin-Hua Yeh
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The Influence of Cross-Border Cooperation between Securities Regulators on Audit Fees
Xiangting Kong; Albert Tsang; Yujie Wang; Yi Xiang
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The Effect of Mandatory Audit Firm Rotation on Firm Value: Evidence from Korea
Youngdeok Lim
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Societal Trust and Modified Audit Opinions: International Evidence
Zabihollah Rezaee; Donghe Yang; Gaoguang Zhou (Stephen); Jing Zhou; Xindong Zhu (Kevin)
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CONFERENCE PAPERS

COSO-Based Internal Control and Accounts Receivable Management
Hanwen Chen; Siyi Liu; Daoguang Yang; Nan Zhou
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Supplementary data
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Accounting Firm Organization Structure and Audit Risk Management: Evidence from Chinese Domestic Accounting Firms
Li Chen; Wenhao Fan; Yumei Wu; Haiyan Zhou
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Editorial Policy
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All Issues
  • Online ISSN 1558-8025
  • Print ISSN 1542-6297

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