International Journal of Accounting & Information Management: Volume 20 Issue 3

Analyzing the effect of using international accounting standards on the development of emerging capital markets

Daniel Zeghal, Karim Mhedhbi

The purpose of this paper is to analyze the consequences of using international accounting standards (IAS/IFRS) for the development of capital markets located in developing…

Governance and accountability in Australian charitable organisations: Perceptions from CFOs

Steven Dellaportas, Jonathan Langton, Brian West

The purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector.

ICT maturity as a driver to global competitiveness: a national level analysis

Manal M. Yunis, Kai S. Koong, Lai C. Liu, Reggie Kwan, Philip Tsang

The purpose of this paper is to examine the role that information and communication technologies (ICT) maturity plays in the achievement of global competitiveness at the country…

The effect of SFAS No. 123(R) on executive incentive pay

Nancy Mohan, M. Fall Ainina

Until 2005, corporations could choose whether to expense incentive options or to disclose the value in the financial footnotes. During 2004, however, the Financial Accounting…

Optimising errors in signaling corporate collapse using MCCCRA

Ghassan Hossari

The purpose of this paper is to put forward an innovative approach for reducing the variation between Type I and Type II errors in the context of ratio‐based modeling of corporate…