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Early Access

Research Article September 5 2024

Impact of Corporate Climate Change Performance on Information Asymmetry: International Evidence

Sajal Kumar Dey; Sudipta Bose; Le Luo; Syed Shams

Journal of International Accounting Research (2024)

View articletitled, Impact of Corporate Climate Change Performance on Information Asymmetry: International Evidence

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Research Article August 29 2024

The Preference for Competent Chief Audit Executives in Family Firms: Mitigating Agency Issues with Nonfamily Executives

Meng Lyu; Bing Wang; Joseph H. Zhang

Journal of International Accounting Research (2024)

View articletitled, The Preference for Competent Chief Audit Executives in Family Firms: Mitigating Agency Issues with Nonfamily Executives

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Research Article August 29 2024

Say-on-Pay Laws and Financial Reporting Quality Around the World: Evidence from a Natural Experiment

Chang He; Haina Shi; Gaoguang Zhou (Stephen); Xindong Zhu (Kevin)

Journal of International Accounting Research (2024)

View articletitled, Say-on-Pay Laws and Financial Reporting Quality Around the World: Evidence from a Natural Experiment

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Research Article August 29 2024

Idle Capacity Expenses and Executive Bonus Compensation

Chaur-Shiuh Young; Liu-Ching Tsai; Hui-Wen Hsu

Journal of International Accounting Research (2024)

View articletitled, Idle Capacity Expenses and Executive Bonus Compensation

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Research Article July 23 2024

The Use of Shared Service Centers in the Audit Industry and the Impact on Financial Analyst Perceptions

Ewald Aschauer; Reiner Quick; Markus Isack

Journal of International Accounting Research (2024)

View articletitled, The Use of Shared Service Centers in the Audit Industry and the Impact on Financial Analyst Perceptions

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Article Commentary July 20 2024

Unresolved Financial Reporting Issues: Opportunities for International Accounting Research

Mary E. Barth

Journal of International Accounting Research (2024)

View articletitled, Unresolved Financial Reporting Issues: Opportunities for International Accounting Research

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Research Article July 18 2024

The Impact of Turning Away from IFRS on Earnings Quality of U.K. Private Firms

Yu-Lin Hsu; Ya-Chih Yang

Journal of International Accounting Research (2024)

View articletitled, The Impact of Turning Away from IFRS on Earnings Quality of U.K. Private Firms

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Research Article June 28 2024

Liquidity Risk Exposure and Earnings Management—Results on an Unexplored Relation in the European Banking Sector

Alessandra Allini; Raffaela Casciello; Marco Maffei; David A. Ziebart

Journal of International Accounting Research (2024)

View articletitled, Liquidity Risk Exposure and Earnings Management—Results on an Unexplored Relation in the European Banking Sector

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Research Article June 21 2024

The Effect of Voluntary IFRS Adoption on MD&A Information

Kento Inoue; Yoshitaka Hirose

Journal of International Accounting Research (2024)

View articletitled, The Effect of Voluntary IFRS Adoption on MD&A Information

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Research Article May 25 2024

The History of IFRS in Russia in 1991–2021

Natalia V. Generalova; Mikhail L. Pyatov; Boris I. Sokolov

Journal of International Accounting Research (2024)

View articletitled, The History of IFRS in Russia in 1991–2021

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Research Article May 21 2024

Does the Expanded Audit Report Enhance the Efficient Use of Accounting Information?

Kuei-Fu Li; Yi-Ping Liao

Journal of International Accounting Research (2024)

View articletitled, Does the Expanded Audit Report Enhance the Efficient Use of Accounting Information?

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Research Article May 20 2024

Journal of International Accounting Research: A Bibliometric Analysis

Jirada Petaibanlue; Edward Lee

Journal of International Accounting Research (2024)

View articletitled, <em>Journal of International Accounting Research</em>: A Bibliometric Analysis

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Research Article May 16 2024

A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects

Chao Chen; David G. Harris; Linna Shi; Nan Zhou

Journal of International Accounting Research (2024)

View articletitled, A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects

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Research Article May 9 2024

Valuation Specialists and Value Relevance of Fair Value Measurements: Evidence from International Banks

Chen Bu; Yuyu Zhang; Daifei Yao (Troy)

Journal of International Accounting Research (2024)

View articletitled, Valuation Specialists and Value Relevance of Fair Value Measurements: Evidence from International Banks

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Research Article April 24 2024

A Study of Diversity and Performance in Internal Audit Teams: Insights from Chief Audit Executives

Annika Bonrath; Marc Eulerich

Journal of International Accounting Research (2024)

View articletitled, A Study of Diversity and Performance in Internal Audit Teams: Insights from Chief Audit Executives

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Research Article April 23 2024

Common Auditors in the Supply Chain and the Supplier’s Performance

Lixin Su (Nancy); Yue Zhang; Jing Zhao; Lei Zhuang (Harry)

Journal of International Accounting Research (2024)

View articletitled, Common Auditors in the Supply Chain and the Supplier’s Performance

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