International Journal of Accounting & Information Management: Volume 26 Issue 2

Control or chaos: impact of workarounds on internal controls

Aimee Pernsteiner, Dawna Drum, Adam Revak

There have been many studies that investigated the causes of workarounds, but there is less research on their outcomes, such as the impact on internal control. This study aims to…

Impairment reversals: unbiased reporting or earnings management

Tongyu Cao, Hasnah Shaari, Ray Donnelly

This paper aims to provide evidence that will inform the convergence debate regarding accounting standards. The authors assess the ability of impairment reversals allowed under…

The incremental informativeness of public subsidiary earnings

Abbie Daly

This study aims to investigate how holding public subsidiaries affects the information environment of consolidated entities in Germany.

Awareness of intellectual capital among bank executives in India: a survey

Mahesh Joshi, Monika Kansal, Sharad Sharma

This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related…

The effect of culture on accounting conservatism during adoption of IFRS in the EU

Daniel Zeghal, Zouhour Lahmar

This paper aims to examine the impact of culture on accounting conservatism during transition to international standards.