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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
Journal of International Accounting Research (2025)
Research Article April 16 2025
Brightening the Dark Side of Environmental Regulation: Evidence from Green Revenues and Greenwashing Behaviors
Journal of International Accounting Research (2025)
Research Article April 16 2025
Environmental and Social Violations and Securities Enforcement: Evidence from China
Journal of International Accounting Research (2025)
Research Article April 2 2025
Does Auditor Litigation Risk Constrain Corporate Tax Avoidance? Evidence from a Quasi-Natural Experiment
Journal of International Accounting Research (2025)
Research Article March 26 2025
Does Codetermination Reduce Shareholder Value? Board-Level Employee Representation, Firm Value, Performance, and Rent-Seeking Behavior
Journal of International Accounting Research (2025)
Research Article February 26 2025
Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability
Journal of International Accounting Research (2025)
Research Article February 10 2025
Cross-Border Regulatory Enforcement and Firms’ Asymmetric Cost Behavior
Journal of International Accounting Research (2025)
Research Article January 10 2025
Mandatory IFRS Adoption and Design Innovation
Journal of International Accounting Research (2025)
Research Article January 3 2025
Strategically Timed Voluntary Disclosures before Conferences: Global Evidence
Journal of International Accounting Research (2025)
Research Article December 13 2024
Informativeness of Flexibility versus Uniformity in Cash Flow Classification Standards
Journal of International Accounting Research (2024)
Research Article December 12 2024
The Influence of Cross-Border Cooperation between Securities Regulators on Audit Fees
Journal of International Accounting Research (2024)
Research Article December 6 2024
The Effect of Mandatory Audit Firm Rotation on Firm Value: Evidence from Korea
Journal of International Accounting Research (2024)
Research Article December 5 2024
The Effects of Internal Audit’s Core Principles on Audit Characteristics
Journal of International Accounting Research (2024)
Research Article December 4 2024
European Firms’ Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan
Journal of International Accounting Research (2024)
Research Article November 27 2024
COSO-Based Internal Control and Accounts Receivable Management
Journal of International Accounting Research (2024)
Research Article October 21 2024
Accounting Firm Organization Structure and Audit Risk Management: Evidence from Chinese Domestic Accounting Firms
Journal of International Accounting Research (2024)
Research Article October 18 2024
Layers of Auditor Industry Specialization: Evidence from Client Firms’ Investment Efficiency
Journal of International Accounting Research (2024)
Research Article October 14 2024
Societal Trust and Modified Audit Opinions: International Evidence
Journal of International Accounting Research (2024)
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