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Early Access

Research Article May 2 2025

Do Political Connections Weaken the Environmental Protection Mechanism? Evidence from China

Xiying Luo; Ranjith Appuhami; Sammy Xiaoyan Ying; Jengfang Chen; Chris Patel; Lin-Hui Yu

Journal of International Accounting Research (2025)

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Research Article April 23 2025

Are All Auditors the Same? KAM Topic Selection and Audit Procedure Choices in the United Kingdom

Peng-Chia Chiu; Donghui Wu; Jing Xue; Ling Na Belinda Yau

Journal of International Accounting Research (2025)

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Research Article April 16 2025

The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental Evidence

Tatenda Mugwira; Iris C. Stuart; Ellen M. Kulset; Marvin Nipper

Journal of International Accounting Research (2025)

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Research Article April 16 2025

Brightening the Dark Side of Environmental Regulation: Evidence from Green Revenues and Greenwashing Behaviors

June Cao; Zijie Huang; Ari Budi Kristanto

Journal of International Accounting Research (2025)

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Research Article April 16 2025

Environmental and Social Violations and Securities Enforcement: Evidence from China

Shuo Yang; Jingran Zhao

Journal of International Accounting Research (2025)

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Research Article April 2 2025

Does Auditor Litigation Risk Constrain Corporate Tax Avoidance? Evidence from a Quasi-Natural Experiment

Felix Owusu; Kenny Z. Lin

Journal of International Accounting Research (2025)

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Research Article March 26 2025

Does Codetermination Reduce Shareholder Value? Board-Level Employee Representation, Firm Value, Performance, and Rent-Seeking Behavior

Marc Eulerich; Benjamin Fligge; Andrew J. Imdieke

Journal of International Accounting Research (2025)

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Research Article February 26 2025

Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability

Jangho Gil; Giorgio Gotti; Christian K. Sobngwi

Journal of International Accounting Research (2025)

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Research Article February 10 2025

Cross-Border Regulatory Enforcement and Firms’ Asymmetric Cost Behavior

Raymond M. K. Wong; Cephas Simon Peter Dak-Adzaklo; James Xede; Tracy H. Y. Yeung

Journal of International Accounting Research (2025)

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Research Article January 10 2025

Mandatory IFRS Adoption and Design Innovation

Peng-Chia Chiu; Po-Hsuan Hsu; Feng Tian; Long Yi

Journal of International Accounting Research (2025)

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Research Article January 3 2025

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Emily Jing Wang; Shiheng Wang

Journal of International Accounting Research (2025)

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Research Article December 13 2024

Informativeness of Flexibility versus Uniformity in Cash Flow Classification Standards

Mayer Chunzi Liang

Journal of International Accounting Research (2024)

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Research Article December 12 2024

The Influence of Cross-Border Cooperation between Securities Regulators on Audit Fees

Xiangting Kong; Albert Tsang; Yujie Wang; Yi Xiang

Journal of International Accounting Research (2024)

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Research Article December 6 2024

The Effect of Mandatory Audit Firm Rotation on Firm Value: Evidence from Korea

Youngdeok Lim

Journal of International Accounting Research (2024)

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Research Article December 5 2024

The Effects of Internal Audit’s Core Principles on Audit Characteristics

Christopher G. Calvin; Marc Eulerich

Journal of International Accounting Research (2024)

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Research Article December 4 2024

European Firms’ Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan

Elizabeth Gutierrez; Maria Rykaczewski; Maria I. Vulcheva

Journal of International Accounting Research (2024)

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Research Article November 27 2024

COSO-Based Internal Control and Accounts Receivable Management

Hanwen Chen; Siyi Liu; Daoguang Yang; Nan Zhou

Journal of International Accounting Research (2024)

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Research Article October 21 2024

Accounting Firm Organization Structure and Audit Risk Management: Evidence from Chinese Domestic Accounting Firms

Li Chen; Wenhao Fan; Yumei Wu; Haiyan Zhou

Journal of International Accounting Research (2024)

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Research Article October 18 2024

Layers of Auditor Industry Specialization: Evidence from Client Firms’ Investment Efficiency

Helen Choy; James Juichia Lin; Yin-Hua Yeh

Journal of International Accounting Research (2024)

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Research Article October 14 2024

Societal Trust and Modified Audit Opinions: International Evidence

Zabihollah Rezaee; Donghe Yang; Gaoguang Zhou (Stephen); Jing Zhou; Xindong Zhu (Kevin)

Journal of International Accounting Research (2024)

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