International Journal of Accounting, Auditing and Performance Evaluation  (IJAAPE)
ISSN (Online): 1740-8016  -  ISSN (Print): 1740-8008

Published in 4 issues per year  (View Subscription Price)

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Abstracting/Indexing Services and Journal Lists

   Objectives

The primary mission of IJAAPE is to create an intellectual and practitioner forum for the exchange of information, knowledge, insights and evidence in the rapidly changing field of accounting, auditing and performance evaluation, from both developed and developing countries, thus representing cross-cultural accounting research.

   Readership

The IJAAPE readership comprises academics, practitioners, consultants, and research students with an interest in research in the field of accounting, auditing, and performance evaluation systems.

   Contents

Besides original papers, etc., IJAAPE also has a practitioner forum which aims at publishing case-based studies from practitioners, in particular. It will also publish book reviews. Occasionally, special issues of the journal dedicated to specific themes and topics may be commissioned.

   Subject Coverage

Financial Accounting and International Accounting

• Compliance with IASs in emerging and transitioning economies
• IASs and accountant judgment
• Creative accounting and quality of financial reporting
• Financial reporting and capital markets and stock market returns
• Earnings management and shareholder reactions
• Corporate governance practices in the developing and developed worlds: a cross-comparison
• Communication and financial reporting on the internet
• Rule based accounting versus principle based accounting
• Accounting practices for financial instruments
• Financial reporting in emerging economies and those in transition
• International accounting harmonisation strategies
• Social and environmental reporting in Asia and Europe: cross-comparisons
• Financial reporting and adoption of IASs by SMEs
• Cultural impact on financial reporting
• Disclosure of financial forecasts in annual reports
• Accounting practices for intellectual capital and other intangible assets
• Segmental reporting
• International taxation and transfer pricing
• Assessing, measuring, reporting and managing risk in accounting

Auditing

• Audit quality and auditor skills
• Non-audit services and auditor independence
• Auditor judgment
• Audit planning
• Audit committees in developing countries
• Determinants of audit fees
• Audit risks, fraud detection and auditors, auditors' liabilities
• Forensic accounting and auditing
• Board composition, non-executive directors and corporate financial performance
• Value added auditing
• Internal control and internal auditing
• Audit expectations gap
• Systems audit
• International auditing standards
• True and fair view applications
• Assessing, measuring and managing risk in auditing

Performance Measurement and Management Accounting

• Balanced scorecards and performance evaluation
• Non-financial performance measurement
• Performance measurement practices of multinational corporations
• Performance evaluation in service and public sector organisations
• Relationship between performance evaluation and the achievement of organizational objectives
• Measurement and management of intellectual capital
• Changing role of accountants in the new technological era
• Activity-based costing and activity-based management
• Just-in-time and accounting implications
• Quality costs and reporting
• Target costing and strategic cost management practices
• Corporate budgeting practices in emerging capital markets
• Budgetary participation and budgetary slack studies
• Capital budgeting for advanced manufacturing technology
• Profitability analysis, revenue driver analysis, promotional effectiveness, and other approaches to integrate accounting information and marketing
• Assessing, measuring and managing risk in performance evaluation

AIS and Others

• Control, security, and audit of accounting information systems
• Accounting and e-business
• ERP and e-commerce interactions with accounting information systems
• XML and XBRL applications in accounting
• Privacy and security issues in accounting information systems
• Applications of artificial intelligence techniques and emerging technologies in accounting research, practice, and education
• Professional skills versus professional ethics
• International dispersion/diffusion of financial and management accounting practices
• Accounting education in developing countries

   Specific Notes for Authors

Submitted papers should not have been previously published nor be currently under consideration for publication elsewhere. (N.B. Conference papers may only be submitted if the paper was not originally copyrighted and if it has been completely re-written).

All papers are first assessed internally by panels from the Editorial Board before being sent for double blind review. A guide for authors, sample copies and other relevant information for submitting papers are available on the Submission of Papers web-page.

Manuscripts related to Financial Accounting, International Accounting, Auditing and Assurance Services, and Accounting Education should be sent to Prof. R. Strawser (BStrawser@mays.tamu.edu) and copied to Prof. Prem Lal Joshi. Manuscripts related to Management Accounting and Performance Evaluation should be sent to Prof. Prem Lal Joshi (joshi@buss.uob.bh). All submission are to be made in an MS Word file attached to an e-mail (details of file formats in Author Guidelines).

Please include in your submission the title of the Journal

   Editors and Members of the Editorial Board

Editor in Chief

Prof. Prem Lal Joshi
Professor of Accounting
University of Bahrain
Department of Accounting
P.O. Box 32038
BAHRAIN
prem@acadjoshi.com

Editor

Prof. R. Strawser
Texas A&M University System Regents Professor; Andersen Chair & Professor of Accounting
Texas A&M University
Mays Business School
TAMU MS 4353
College Station, TX 77843-4353
USA
bstrawser@tamu.edu

Consulting Editors

Prof. Wayne G. Bremser
Professor of Accountancy
Villanova University
Bartley Hall
Villanova PA 19085
USA

Prof. Alan Dunk
Professor of Accounting
University of Canberra
School of Business
Canberra ACT 2601
AUSTRALIA

Prof. Robert Luther
Professor of Accounting
University of the West of England
School of Accounting and Finance, Bristol Business School
Coldharbour Lane
Bristol BS16 1QY
UK

Associate Editors

Prof. Sharad C. Asthana
Associate Professor of Accounting
University of Texas at San Antonio
Department of Accounting
College of Business
One UTSA Circle
San Antonio, TX 78249
USA

Prof. Mohammad S. Bazaz
Professor of Accounting
Oakland University
School of Business Administration
Rochester MI 48309
USA

Prof. Denis Cormier
Professeur titulaire
Université du Québec à Montréal
École des sciences de la gestion
Montreal, Quebec H3C 3P8
CANADA

Prof. Timothy Fogarty
Professor of Accounting
Case Western Reserve University
Department of Accountancy
Waterhead School of Management
10900 Eculid Avenue
Cleveland OH 44106
USA

Prof. Dr. Axel Haller
Professor of Accounting, Lehrstuhlinhaber
Universität Regensburg
Lehrstuhl für Financial Accounting and Auditing
93040 Regensburg
GERMANY

Prof. Juha-Pekka Kallunki
Professor of Financial Accounting
University of Oulu
Department of Accounting and Finance
P.O. Box 4600
90014 University of Oulu
FINLAND

Prof. Ganesh Krishnamoorthy
Associate Professor, Accounting Group
Northeastern University
College of Business Administration
404 Hayden Hall, 360 Huntington Avenue
Boston MA 02115-5000
USA

Prof. L. Murphy Smith
Professor of Accounting
Texas A&M University
Accounting Department
Wehner Bldg Rm 460, Olsen Blvd.
4353 TAMU
College Station, TX 77843-4353
USA

Prof. J-L.W. Mitchell Van Der Zahn
Professor of Accounting
Curtin University of Technology
School of Accounting
Perth, WA
AUSTRALIA

Joint Editor

Prof. A. Bhimani
Professor of Management Accounting
London School of Economics
Department of Accounting and Finance
Houghton Street
London WC2A 2AE
UK

Joint Editor

Prof. Ashutosh Deshmukh
Professor of Accounting & MIS
Pennsylvania State University - Erie
Sam and Irene Black School of Business
5091 Station Road
Erie PA 16563
USA

Editorial Board Members

Prof. Kamran AhmedKa
Professor of Accounting
La Trobe University
Department of Accounting
Melbourne 3086
AUSTRALIA

Prof. Manzurul AlamMa
Associate Professor
James Cook University
Accounting & Finance Program
School of Business
Townsville QLD 4811
AUSTRALIA

Prof. Shahid AnsariSh
President’s Term Chair Professor of Behavior & Management Accounting
Babson College
Division of Accounting & Law
Babson Park, MA 02457-0310
USA

Prof. María J. ArcasMa
Professor of Accounting
University of Zaragoza
Department of Accounting and Finance
Faculty of Economics and Business Studies
Gran Via, 2
50005 Zaragoza
SPAIN

Prof. Bryan K. ChurchBr
Professor of Accounting
Georgia Institute of Technology
College of Management
Atlanta, GA 30308-0520
USA

Prof. Colin ClarkCo
Professor of Accounting; Executive Dean
Victoria University
Faculty of Business and Law
P.O. Box 14428
Melbourne, Victoria 8001
AUSTRALIA

Dr. Minyue DongMi
Assistant Professor of Financial Accounting
University of Lausanne
Department of Management, HEC
CH-1015 Lausanne-Dorigny
SWITZERLAND

Dr. Andrew A. FeloAn
Assistant Professor of Accounting
Pennsylvania State University
Penn State Great Valley
30 East Swedesford Road
Malvern, PA 19355
USA

Prof. Dr. Ehsan Habib FerozEh
Professor of Accounting; US GAO Advisory Council
University of Washington, Tacoma
Milgard School of Business
1900 Commerce Street Box 358420
Tacoma, WA 98402
USA

Prof. Leonor FerreiraLe
Professor of Accounting
Universidade Nova de Lisboa
Faculdade de Economia
Campus de Campolide
1099-032 Lisboa
PORTUGAL

Prof. Simon S. GaoSi
Napier University
Napier University Business School
Craiglockhart Campus
Edinburgh EH14 1DJ
UK

Prof. Maurice GosselinMa
Directeur d’École
Université Laval
École de comptabilité, Faculté des sciences de l'administration
Pavillon Palasis-Prince, local 5226
2325, rue de la Terrasse
Québec City, Québec G1V 0A6
CANADA

Prof. Salleh HassanSa
Associate Professor of Accounting
University of Nottingham Malaysia Campus
Business School
No. 2, Jalan Conlay
50450 Kuala Lumpur
MALAYSIA

Prof. David HayDa
Associate Professor of Auditing; Deputy Head, Department of Accounting and Finance
University of Auckland
Business School
Private Bag 92019
Auckland 1142
NEW ZEALAND

Prof. Mahmud HossainMa
Associate Professor of Accounting
Nanyang Technological University
Nanyang Business School
Nanyang Avenue
Singapore 639798
SINGAPORE

Prof. Karim JamalKa
Chartered Accountants' Distinguished Chair in Accounting
University of Alberta
School of Business
Edmonton, AlbertaT6G 2R6
CANADA

Prof. Debra JeterDe
Professor of Accounting
Vanderbilt University
Owen Graduate School of Management
401 21st Avenue South
Nashville, TN 37203
USA

Dr. Tony KangTo
Assistant Professor of Accounting
Florida Atlantic University
Barry Kaye College of Business
2912 College Avenue
Liberal Arts Building, Rm 460
Davie, FL 33314
USA

Prof. Gopal KrishnanGo
VSCPA Northern Chapter Professorship in Public Accounting; Associate Professor of Accounting
George Mason University
School of Management, MSN 5F4
Fairfax, VA 22030
USA

Prof. Erkki K. LaitinenEr
Professor of Accounting and Business Finance; Vice Chair
University of Vaasa
Department of Accounting and Business Finance
P.O.Box 700
FI-65101 Vaasa
FINLAND

Sir Andrew LikiermanAn
Professor of Accounting
London Business School
Sussex Place, Regent’s Park
London NW1 4SA
UK

Prof. Stephen LinSt
Associate Professor
Florida International University
School of Accounting
College of Business Administration
11200 SW 8 Street, RB 237 B
Miami, FL 33199
USA

Prof. Michel MagnanMi
Professor of Accounting; Associate Dean, Masters and Graduate Diploma
Concordia University
John Molson School of Business
1455, de Maisonneuve West
Montréal, Québec H3G 1M8
CANADA

Prof. Ajay MaindirattaAj
Associate Professor of Accounting
New York University
Leonard N. Stern School of Business
Kaufman Management Center
44 West 4th Street, 10-90
New York, NY 10012
USA

Prof. Belverd E. Needles, JrBe
Ernst & Young Professor of Accountancy and MIS
DePaul University
Management Information Systems (MIS)
School of Accountancy
I E Jackson Blvd (DPC 6000)
Chicago IL 60604
USA

Prof. Steen NielsenSt
Associate Professor of Accounting
Aarhus University
Department of Business Studies
Aarhus School of Business
Fuglesangs Allé 4
DK-8210 Aarhus V
DENMARK

Prof. Chris PatelCh
Professor and Head
Macquarie University
Department of Accounting and Finance
Division of Economic and Financial Studies
North Ryde NSW 2109
AUSTRALIA

Prof. Jenice P. Prather-KinseyJe
Associate Professor; Administrative Faculty Fellow, Office of the Vice Provost
University of Missouri
School of Accountancy
College of Business
324 Cornell Hall
Columbia, MO 65211
USA

Prof. Bernard RaffournierBe
Professor of Accounting
HEC - Universite de Genève
CH-1211 Genève 4
SWITZERLAND

Prof. Heibatollah SamiHe
Eugene and Sue Mercy Professor of Accounting
Lehigh University
Department of Accounting
College of Business and Economics
Bethlehem, PA 18015-3117
USA

Prof. Michael ShaubMi
Texas A&M University
Department of Accounting
485H Wehner Building
4353 TAMU
College Station, TX 77843-4353
USA

Prof. Laurence Van LentLa
Professor of Accounting and Accounting Area Coordinator
Tilburg University
Department of Accountancy
PO Box 90153
5000 LE Tilburg
NETHERLANDS

Prof. Uma VeluryUm
Professor of Accounting
University of Delaware
Department of Accounting & MIS
Newark, DE 19716
USA

Prof. Pauline WeetmanPa
Professor of Accounting
University of Strathclyde
Department of Accounting & Finance
100 Cathedral Street
Glasgow G4 0LN
UK

Prof. Jeanne H. YamamuraJe
Associate Professor
University of Nevada Reno
Department of Accounting and Information Systems
Reno, NV 89557-0205
USA

Prof. Li YanLi
Assistant Professor of Accounting
National University of Singapore
School of Business
Lower Kent Ridge Road
Singapore 117592
SINGAPORE

Prof. Jennifer YinJe
Associate Professor
University of Texas at San Antonio
Department of Accounting
College of Business
One UTSA Circle
San Antonio, TX 78249-0632
USA