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Journal Articles

Adverse Climate-Related Incidents and Audit Pricing: International Evidence

Karel Hrazdil, Jiyuan Li, Ray Zhang

Journal of International Accounting Research 1–23.

https://doi.org/10.2308/JIAR-2024-028

Published: 11 June 2025

View articletitled, Adverse Climate-Related Incidents and Audit Pricing: International Evidence

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Journal Articles

A Discussion on the Global Trend of Climate-Risk Disclosures

Jonathan Jona, Anup Srivastava

Journal of International Accounting Research 1–9.

https://doi.org/10.2308/JIAR-2025-002

Published: 21 May 2025

View articletitled, A Discussion on the Global Trend of Climate-Risk Disclosures

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Journal Articles

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 1–19.

https://doi.org/10.2308/JIAR-2023-005

Published: 02 May 2025

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

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Journal Articles

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 1–33.

https://doi.org/10.2308/JIAR-2023-040

Published: 23 April 2025

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

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Journal Articles

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 1–18.

https://doi.org/10.2308/JIAR-2023-026

Published: 16 April 2025

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

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Journal Articles

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 1–34.

https://doi.org/10.2308/JIAR-2024-025

Published: 16 April 2025

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

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Journal Articles

Environmental and Social Violations and Securities Enforcement: Evidence from China

Shuo Yang, Jingran Zhao

Journal of International Accounting Research 1–25.

https://doi.org/10.2308/JIAR-2024-033

Published: 16 April 2025

View articletitled, Environmental and Social Violations and Securities Enforcement: Evidence from China

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Journal Articles

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

Felix Owusu, Kenny Z. Lin

Journal of International Accounting Research 1–29.

https://doi.org/10.2308/JIAR-2023-051

Published: 02 April 2025

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

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Journal Articles

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 1–24.

https://doi.org/10.2308/JIAR-2022-055

Published: 26 March 2025

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

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Journal Articles

Editorial Policy

Journal of International Accounting Research (2025) 24 (1): 183–186.

https://doi.org/10.2308/1542-6297-24.1.183

Published: 01 March 2025

View articletitled, Editorial Policy

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Journal Articles

Covers and Front Matter

Journal of International Accounting Research (2025) 24 (1): i–iv.

https://doi.org/10.2308/1542-6297-24.1.i

Published: 01 March 2025

View articletitled, Covers and Front Matter

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Journal Articles

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 (2025) 24 (1): 93–120.

https://doi.org/10.2308/JIAR-2023-055

Published: 01 March 2025

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

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Journal Articles

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 (2025) 24 (1): 71–91.

https://doi.org/10.2308/JIAR-2022-008

Published: 01 March 2025

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

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Journal Articles

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 (2025) 24 (1): 13–45.

https://doi.org/10.2308/JIAR-2022-057

Published: 01 March 2025

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

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Journal Articles

Idle Capacity Expenses and Executive Bonus Compensation

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

Journal of International Accounting Research (2025) 24 (1): 163–181.

https://doi.org/10.2308/JIAR-2022-028

Published: 01 March 2025

View articletitled, Idle Capacity Expenses and Executive Bonus Compensation

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Journal Articles

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 (2025) 24 (1): 47–70.

https://doi.org/10.2308/JIAR-2022-050

Published: 01 March 2025

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

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Journal Articles

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 (2025) 24 (1): 143–161.

https://doi.org/10.2308/JIAR-2022-021

Published: 01 March 2025

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

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Journal Articles

Unresolved Financial Reporting Issues: Opportunities for International Accounting Research

Mary E. Barth

Journal of International Accounting Research (2025) 24 (1): 1–12.

https://doi.org/10.2308/JIAR-2024-037

Published: 01 March 2025

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

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Journal Articles

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 (2025) 24 (1): 121–142.

https://doi.org/10.2308/JIAR-2022-018

Published: 01 March 2025

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

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Dynamic Effects of SoP Law Adoption on ABS_DA

in Say-on-Pay Laws and Financial Reporting Quality Around the World: Evidence from a Natural Experiment > Journal of International Accounting Research

Published: 01 March 2025

Panel A: Dynamic Effects of SoP Law Adoption on ABS_DA More about this image found in Dynamic Effects of SoP Law Adoption on ABS_DA

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Adverse Climate-Related Incidents and Audit Pricing: International Evidence

A Discussion on the Global Trend of Climate-Risk Disclosures

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

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

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

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

Environmental and Social Violations and Securities Enforcement: Evidence from China

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

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

Editorial Policy

Covers and Front Matter

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

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

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

Idle Capacity Expenses and Executive Bonus Compensation

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

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

Unresolved Financial Reporting Issues: Opportunities for International Accounting Research

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

Dynamic Effects of SoP Law Adoption on ABS_DA

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