International Journal of Accounting & Information Management: Volume 19 Issue 2


Table of contents

Women and risk tolerance in an aging world

Robert Faff, Terrence Hallahan, Michael McKenzie

Using a very large sample of psychometrically derived risk profiles of adult Australians, the paper aims to explore the linkage between financial risk tolerance and gender.


Transient institutional investors and insider trading signals

Juan Wang

The aim of this paper is to examine how informed traders, i.e. transient institutional investors that actively trade on information to maximize investment profits, use…

Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R: A research note

Mahmud Hossain, Santanu Mitra, Zabihollah Rezaee

This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R…

Application of options to the pharmaceutical markets: The solutions of corruption and counterfeit drugs in emerging markets

Shin‐Yun Wang, Chih‐Chiang Hwang

The purpose of this paper is to apply options to the pharmaceutical markets to solute the corruption and counterfeit drugs in emerging markets.


Association between audit opinion and provision of non‐audit services

Nasrollah Ahadiat

While a few US studies on the impact of the provision of non‐audit services on auditor judgment have found potential harm to independence, it is the purpose of this study…

Cover of International Journal of Accounting & Information Management



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Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Dr Xin (Robert) Luo
  • Professor Han Donker