International Journal of Accounting & Information Management: Volume 20 Issue 1

Disclosure and cross‐listing: evidence from Asia‐Pacific firms

Li Li Eng, Qianhua (Q) Ling

The purpose of this paper is to examine whether both country disclosure environment and firm‐level disclosures are associated with cross‐listing in the USA or London or otherwise.

Financial statement risk assessment following the COSO framework: An instructional case study

Ronald F. Premuroso, Robert Houmes

The purpose of this paper is to teach students the fundamental and most critical aspects of performing a financial statement risk assessment, a skill vital to help ensure both…

Meta‐analytic review of disclosure level and cost of equity capital

Mohsen Souissi, Hichem Khlif

The purpose of this paper is to meta‐analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The authors…

Green IT adoption: a process management approach

Ranjit Bose, Xin (Robert) Luo

To better understand and assist business managers to deal with green IT adoption, this paper provides a step‐by‐step process management approach.

Do US commercial banks use FAS 157 to manage earnings?

Gin Chong, Henry Huang, Yi Zhang

The purpose of this paper is to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No…

Erratum

2011 Awards for Excellence

Editorial

Lee J. Yao