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Early Access

Research Article January 3 2025
Strategically Timed Voluntary Disclosures before Conferences: Global Evidence
Emily Jing Wang; Shiheng Wang
Journal of International Accounting Research (2025)
View articletitled, Strategically Timed Voluntary Disclosures before Conferences: Global Evidence
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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)
View articletitled, Informativeness of Flexibility versus Uniformity in Cash Flow Classification Standards
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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)
View articletitled, The Influence of Cross-Border Cooperation between Securities Regulators on Audit Fees
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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)
View articletitled, The Effect of Mandatory Audit Firm Rotation on Firm Value: Evidence from Korea
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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)
View articletitled, The Effects of Internal Audit’s Core Principles on Audit Characteristics
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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)
View articletitled, European Firms’ Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan
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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)
View articletitled, COSO-Based Internal Control and Accounts Receivable Management
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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)
View articletitled, Accounting Firm Organization Structure and Audit Risk Management: Evidence from Chinese Domestic Accounting Firms
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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)
View articletitled, Layers of Auditor Industry Specialization: Evidence from Client Firms’ Investment Efficiency
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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)
View articletitled, Societal Trust and Modified Audit Opinions: International Evidence
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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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  • Online ISSN 1558-8025
  • Print ISSN 1542-6297

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