International Journal of Accounting & Information Management: Volume 21 Issue 2


Table of contents

Do high and low‐ranked sustainability stocks perform differently?

Darren D. Lee, Robert W. Faff, Saphira A.C. Rekker

The purpose of this paper is to examine whether portfolios comprising high‐ranked corporate social performance (CSP) firms out/underperform portfolios comprised of…


Who extends the extensible?: The effects of corporate governance on XBRL taxonomy extensions in China

Yanchao Rao, Ken Guo, Jing Hou

The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial…

Impact of board ownership, CEO‐Chair duality and foreign equity participation on auditor quality choice of IPO companies: Evidence from an emerging market

A.K.M. Waresul Karim, Tony van Zijl, Sabur Mollah

The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify…


An analysis of attributes that impact adoption of audit software: An empirical study in Saudi Arabia

Muhammad A. Razi, Haider H. Madani

Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to…

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Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Dr Xin (Robert) Luo
  • Professor Han Donker