International Journal of Accounting & Information Management: Volume 26 Issue 1

Market reaction to the transitory effects of IFRS: an examination of disaggregated measures

Theresa Hilliard, Presha Neidermeyer

This study examines how International Financial Reporting Standards (IFRS) are applied, disaggregates the cumulative effect of the IFRS transition into magnitude measurements of…

The impact of mandatory IFRS adoption on capital markets: evidence from Korea

Saerona Kim, Haeyoung Ryu

The purpose of this paper is to examine the effects of adoption of the mandatory International Financial Reporting Standards (IFRS) on the cost of equity capital in a unique…

Political connections and audit report lag: Indonesian evidence

Ahsan Habib, Abdul Haris Muhammadi

This paper aims to investigate the association between political connections and the audit report lag and whether related party transactions moderate the association between the…

An exploratory analysis of earnings management practices in Australia and New Zealand

Lan Sun, Omar Al Farooque

This study aims to explore corporate earnings management practices in Australia and New Zealand before and after the regulatory changes and corporate governance reforms. The study…

Development of tactical solutions for the e-credit card issuing industry

Bojun Fan, Hannah Ji, June Wei, Sherwood Lambert

This paper aims to develop a set of tactical electronic business solutions for the electronic credit card issuing industry.

Does hedging enhance firm value in good and bad times

Nafis Alam, Amit Gupta

The purpose of this paper is to examine if the hedging strategy of the firm adds value to the firm, and if so, is the source of the benefit consistent with the hedging theory?

Big Data information governance by accountants

Emily M. Coyne, Joshua G. Coyne, Kenton B. Walker

Big Data has become increasingly important to multiple facets of the accounting profession, but accountants have little understanding of the steps necessary to convert Big Data…

Beyond ACT & GPA: self-efficacy as a non-cognitive predictor of academic success

Robert J. Tepper, Steven A. Yourstone

The purpose of this study is to identify significant non-cognitive variables as predictors of student success in an introductory accounting class.

Mandatory IFRS adoption, investor protection and earnings management: A data analysis of Germany, France and Belgium listed companies

Ahmed Kouki

The purpose of this paper is to examine the effect of investor protection on earnings management before and after IFRS adoption.

Audit committee adoption and firm value: evidence from UK financial institutions

Peter Agyemang-Mintah, Hannu Schadewitz

This paper aims to examine the impact of audit committee (AC) adoption on the financial value of financial institutions in the UK and also to examine the impact of the…