International Journal of Accounting & Information Management: Volume 26 Issue 2
Table of contents
Control or chaos: impact of workarounds on internal controlsAimee 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…
Impairment reversals: unbiased reporting or earnings managementTongyu 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…
The incremental informativeness of public subsidiary earningsAbbie 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 surveyMahesh 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…
The effect of culture on accounting conservatism during adoption of IFRS in the EUDaniel Zeghal, Zouhour Lahmar
This paper aims to examine the impact of culture on accounting conservatism during transition to international standards.
Online date, start – end:2007
Copyright Holder:Emerald Publishing Limited
- Dr Xin (Robert) Luo
- Professor Han Donker