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Early Access

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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  • Online ISSN 1558-8025
  • Print ISSN 1542-6297

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