International Journal of Accounting & Information Management: Volume 23 Issue 2

Information systems maturity, knowledge sharing, and firm performance

Yanchao Rao, Ken H Guo, Ye Chen

The purpose of this paper is to investigate how and why information systems (IS) enhance firm performance (FP) from a knowledge management perspective. Drawing upon the…

Accounting academia in emerging economies: evolutions and challenges

Nadia Albu, Catalin Nicolae Albu, Stefan Bunea, Maria Madalina Girbina

– This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe.

International insurance audits and governance

Gin Chong

– This paper aims to assess 12 audit procedures that deemed challenging to insurance audits.

The impact of corporate governance and ownership structure reforms on earnings quality in China

Xu_Dong Ji, Kamran Ahmed, Wei Lu

The purpose of this paper is to investigate the effect of corporate governance and ownership structures on earnings quality in China both prior and subsequent to two important…

XBRL adoption and cost of debt

Syou-Ching Lai, Yuh-Shin Lin, Yi-Hung Lin, Hua-Wei Huang

– This paper aims to examine the relation between the cost of debt and the adoption of eXtensible Business Reporting Language (XBRL).