International Journal of Accounting & Information Management: Volume 17 Issue 1

Characteristics of institutional investors and discretionary accruals

C.S. Agnes Cheng, Austin Reitenga

The purpose of this paper is to examine the differential effects of institutional non‐blockholders (NONB) and active institutional blockholders (ACTB) on earnings management…

The design and implementation of activity‐based costing: A case study of a Taiwanese textile company

Rong‐Ruey Duh, Thomas W. Lin, Wen‐Ying Wang, Chao‐Hsin Huang

This paper describes the design and implementation of an activity‐based costing (ABC) system for a textile company in Taiwan.

The impact of Sarbanes‐Oxley on internal control remediation

Kam Chan, Gary Kleinman, Picheng Lee

The purpose of this paper is to examine the determinants of internal control weakness remediation revealed under Sarbanes‐Oxley (SOX) section 404 reporting requirements.

Rankings of academic journals in accounting, finance, and information system: Perception from the college chairpersons

Ji Wu, Qian Hao, Michelle Y.M. Yao

The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas…

The pervasive nature of IT controls: An examination of material weaknesses in IT controls and audit fees

Joseph Canada, Steve G. Sutton, J. Randel Kuhn

The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The…

Resisting Corporate Corruption: Lessons in Practical Ethics from the Enron Wreckage

Lee J. Yao

International Journal of Accounting and Information Management signs deal with Bucharest Academy of Economic Studies

Sustainable development and environmental accounting: concepts, trends and quality of accounting information

Mihaela Dumitrana, Iulia Jianu, Ramona Laptes, Adriana Florina Popa

Este informarea privind riscul a entitatilor Românesti în conformitate cu IFRS 7? (Risk disclosures of Romanian firms. Do they comply with IFRS 7?)

Maria Madalina Girbina, Stefan Bunea

L’analyse financière et les paradoxes du marché de capital (Financial analysis and the paradoxes of the stock exchange market)

Eduard Madalin Dinu

Agreement and disagreement regarding IASB's proposed changes to accounting for joint ventures

Adriana Tiron-Tudor, Victor-Octavian Muller

How does organizational change affect the accountants’ role? An institutional approach on two Romanian settings

Catalin-Nicolae Albu, Nadia Albu

Ipostaze noi privind evaluarea la cost istoric sau valoare justa (New hypostases concerning measurement at historical cost or fair value)

Ionel Jianu

Alegerea unei chei primare – probleme specifice si consecinte (Selection of primary key – specific issues and consequences)

Florin Mihai, Ofelia Aleca, Andrei Stanciu, Iuliana Ionescu