Forthcoming articles


International Journal of Auditing Technology


These articles have been peer-reviewed and accepted for publication in IJAudiT, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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International Journal of Auditing Technology (4 papers in press)


Regular Issues


    by Ana Lúcia Fontes De Souza Vasconcelos, Valmor Slomski, Vilma Geni Slomski, Liliane Cristina Segura 
    Abstract: This study highlights the management excellence practices used in Third Sector organizations under the MEM Management Excellence Model. The research is descriptive with a quantitative approach based on a structured and self-administered questionnaire (sent via e-mail through Google Forms platform), with 28 adaptive statements from the MEM (FNQ, 2013), 8 categories in an interdependent way, with 100 (one hundred) Largest non-profit organizations in Brazil, by the parameter of the number of Employees, in the register of the virtual platforms ONGs Brazil and the Map of Organizations of Civil Society - MOSC. It is concluded that, based on the analysis of correspondence of the practices of the Management Process versus Social Performance, in relation to the ideal parameters of full service, the research data pointed to the challenge of the organizations studied in implementing in their internal processes accounting management practices financial planning and budgeting, and integration with planning; Practices for the management of Asset Financing by third party capital, identifying the percentage of Onerous Liabilities and, finally, the monitoring of the Percentage of Unit Investment per Project.
    Keywords: Practices Excellence Management; Organization of the Third Sector.

  • Effects of the specific characteristics of the CEO on accounting conservatism: a study in the American context   Order a copy of this article
    by Jamel Chouaibi, Samira Chiekh 
    Abstract: Our research work investigated the effect of the specific characteristics of the chef executive officer (CEO) on accounting conservatism. Based on a sample of the 100 US firms for the year 2015, the main findings show that the managers overconfidence has a negative and significant impact on the accounting conservatism of the companies. This shows that companies had better recruit over-confident executives since they would tend to present less conservative financial reports which would enhance the future profitability of the company. Similarly, the age of the leader has a negative and significant impact on accounting conservatism because younger leaders are more confident and more tolerant of risk than older ones. However, manager\'s experience has no effect on accounting conservatism.
    Keywords: Accounting conservatism; managerial overconfidence; behavioral characteristics; American context.

Special Issue on: Governance and Financial Markets

  • Corporate social responsibility and earnings management within the managerial psychological context   Order a copy of this article
    by Hamza Sourour, Jarboui Anis 
    Abstract: The research aims to discuss the managerial psychological determinant of the association between corporate social responsibility and earnings management. It deals with the psychological characteristics of the manager such as the managers reasoning, overconfidence and affects (shame and guilt). Researchers have shown that the psychology of the decision makers influence their behavior and decision. This article presents the influence of the psychological characteristics of the manager on his attitude toward corporate social responsibility and earnings management. Accordingly, the psychological feature may explain and determine the relation between corporate social responsibility and earnings management.
    Keywords: Corporate social responsibility; Earnings management; Psychological bias; Psychology; Managerial reasoning; Overconfidence; Affect; Shame; Guilt.

  • Valuation of the surrender option in Equity-linked life insurance contracts   Order a copy of this article
    by Dorra Guermazi Ammous 
    Abstract: In this paper, we consider the surrender option, a specific embedded option in unit-linked life insurance contracts that gives the insured the right to terminate early the contract before maturity and receive a cash amount called surrender value. We use the no arbitrage approach to value the surrender option, seen as an American option. The valuation is based on the Cox, Ross and Rubinstein (1979) binomial model. The aim of this contribution is to expose the methodological approach in the particular case of the single premium contract, with focus on the surrender option valuation, and to allow the exploitation of this intuitive and flexible method in order to deal with more realistic and complex valuation frameworks.
    Keywords: Equity-linked life insurance contract; surrender option; binomial model.