International Journal of Accounting & Information Management: Volume 21 Issue 3


Table of contents

Accounting quality of German and UK cross‐listings

Li Li Eng, Jing Lin

This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross‐listed in Germany and the United Kingdom relative to domestic firms…


Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau

Desmond C.Y. Yuen, Philip K.F. Law, Chan Lu, Jie Qi Guan

The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task…


An examination of the relationship of IT control weakness to company financial performance and health

John R. Kuhn, Manju Ahuja, John Mueller

The purpose of this study is to investigate the relationship of weaknesses in IT‐related internal controls to companies' overall financial performance and health.


Efficiency and opportunism in auditor quality choice in emerging audit services markets: The case of Bangladesh

AKM Waresul Karim, Tony van Zijl

The purpose of this paper is to test the relative strengths of efficiency and opportunistic considerations in making client auditor choice decisions in an emerging audit…

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Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Dr Xin (Robert) Luo
  • Professor Han Donker