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International Journal of Accounting Auditing and Performance Evaluation is a peer-reviewed journal published by Inderscience, covering Auditing, Earnings Management, Governance, Corporate Finance and Governance, Financial Reporting and Valuation Research.
| Publisher | Inderscience |
|---|---|
| Reference style | Author–year (Harvard/AGSM) Author–year — (Smith, 2023) in the text Smith, A., Jones, B. and Lee, C. (2023) 'A representative article title', International Journal of Accounting Auditing and Performance Evaluation, 12(3), pp. 45–58.
Formats any DOI in International Journal of Accounting Auditing and Performance Evaluation style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and Valuation Research Islamic Finance and Banking Studies Risk Management in Financial Firms |
| ISSN | 1740-8008 |
| Citation impact (2-yr) | 0.65 |
| h-index | 27 |
| i10-index | 103 |
| Total citations | 4,076 |
| Top institutions publishing here | University of Portsmouth |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
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The several accounting scandals that have occurred recently in the USA suggest the importance of well-functioning audit committees. This study examines how the characteristics of audit committees – independence, competency and activity – are related to earnings management. The data used in the analyses are collected from the Korean stock market during the period 2000-2001.…
The paper argues that the Greek debt crisis, as well as those of other Southern European countries and Ireland, has to be seen in macroeconomic context. The sum of the public sector balance, the (domestic) private sector balance and the current account deficit (or equivalently: the capital inflows) has to add up to zero. By…
This paper uses panel data analysis to investigate the extent and determinants of disclosure levels of non-financial companies quoted on the Egyptian Stock Exchange. It distinguishes between private sector companies and public business sector companies in terms of company characteristics and disclosure practice. Results show gradual increases in disclosure levels, with a high compliance for…
This study aims to examine the relationship between corporate characteristics and level of risk reporting and to reveal the impact of issuing regulatory guidelines on risk reporting in annual reports. One hundred non-financial companies were randomly selected from the first section of the Tokyo Stock Exchange. Firstly, we find that, consistent with prior research, the…
