International Journal of Accounting & Information Management: Volume 26 Issue 4

Financial statement effects of adopting IFRS: the Canadian experience

Eva K. Jermakowicz, Chun-Da Chen, Han Donker

The purpose of this study is to examine the effects of adopting International Financial Reporting Standards (IFRS) on financial statements of the largest Canadian firms (S&P/TSX…

Corporate governance, accounting information environment and investment-cash flow sensitivity

Ming Li, Liang Song

The purpose of this paper is to test the effects of antitakeover protection on investment-cash flow sensitivity and whether these effects are moderated by firms’ accounting…

Real earnings management and financial statement fraud: evidence from Malaysia

Noorul Azwin binti Md Nasir, Muhammad Jahangir Ali, Rushdi M.R. Razzaque, Kamran Ahmed

We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context.

Malware at its worst: death and destruction

Richard G. Brody, Harold U. Chang, Erich S. Schoenberg

Most people are probably aware of malware, but they may not be aware of malware in what may be its most dangerous form, i.e. causing physical harm, even death, to individuals…

Big Data, digital demand and decision-making

Steve Green, Earl McKinney Jr, Kurt Heppard, Luis Garcia

This paper aims to discuss the viewpoint that Big Data’s major impacts on the accounting community will be changes in consumers’ demand of accounting data and its impact on…