International Journal of Accounting & Information Management: Volume 25 Issue 3

Does the hiring of chief risk officers align with the COSO/ISO enterprise risk management frameworks?

Erastus Karanja

There are two main industry-sanctioned enterprise risk management (ERM) models, that is, COSO 2004 and ISO 31000:2009, that firms refer to when implementing ERM programs. Taken…

Product market competition, R&D investment choice, and real earnings management

Hsiao-Fen Hsiao, Szu-Lang Liao, Chi-Wei Su, Hao-Chang Sung

Recent studies in the accounting literature have investigated the economic consequences of R&D capitalization. Discretionary R&D capitalization for target beating can be…

Ownership structure and tax aggressiveness of Chinese listed companies

Tingting Ying, Brian Wright, Wei Huang

The purpose of this paper is to investigate the influence of state shareholding and control versus institutional investors on tax aggressiveness of Chinese listed firms.

Earnings management using revenue classification shifting – evidence from the IFRS adoption period

Minyoung Noh, Doocheol Moon, Laura Parte

This paper aims to provide evidence of an unintended observable consequence of International Financial Reporting Standards (IFRS) adoption by examining opportunistic use of…

The effect of the CEO’s characteristics on EM: evidence from Jordan

Rateb Mohammmad Alqatamin, Zakaria Ali Aribi, Thankom Arun

This study aims to examine the effect of CEO’s personal characteristics on earnings management (EM) practices.