International Journal of Accounting, Auditing and Performance Evaluation

Call for papers
Editor in Chief: Prof. Sharad C. Asthana
ISSN online: 1740-8016
ISSN print: 1740-8008
4 issues per year
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IJAAPE addresses the complete spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.

 



 Topics covered include

  • IAS compliance, financial reporting in emerging/transitioning economies
  • IASs and accountant judgment; international accounting harmonisation
  • Creative accounting and quality of financial reporting; risk in accounting
  • Financial reporting and capital markets/stock market returns
  • Earnings management, shareholder reactions
  • Corporate governance practices in the developing/developed worlds
  • Communication and financial reporting on the internet
  • Rule based accounting versus principle based accounting
  • Accounting practices for financial instruments
  • Social and environmental reporting in Asia and Europe
  • Financial reporting and adoption of IASs by SMEs
  • Cultural impact on financial reporting; segmental reporting
  • Disclosure of financial forecasts in annual reports
  • Accounting practices for intellectual capital and other intangible assets
  • International taxation and transfer pricing

 

More topics...

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

 

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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.


 

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Browse issues

Vol. 9
Vol. 8
Vol. 7
Vol. 6
Vol. 5
Vol. 4

 

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 IJAAPE is indexed in:

 

 IJAAPE is listed in:

 

Honorary Editor

  • Joshi, Prem Lal, Multimedia University, Malaysia

Editor in Chief

  • Asthana, Sharad C., University of Texas at San Antonio, USA
    (Sharad.Asthana@utsa.edu)

    Editor

    • Strawser, R., Texas A&M University, USA

    Consulting Editors

    • Bremser, Wayne G., Villanova University, USA
    • Dunk, Alan, University of Canberra, Australia
    • Luther, Robert, University of the West of England, UK

    Associate Editors

    • Bazaz, Mohammad S., California State University, San Bernardino, USA
    • Bhimani, Al, London School of Economics, UK
    • Deshmukh, Ashutosh, Pennsylvania State University - Erie, USA
    • Van Der Zahn, J-L.W. Mitchell, Curtin University of Technology, Australia
    • Velury, Uma, University of Delaware, USA

    EB Members

    • Ahmed, Kamran, La Trobe University, Australia
    • Ashcroft, Paul A., Missouri State University, USA
    • Chen, Lucy Huajing, Villanova University, USA
    • Dong, Minyue, University of Lausanne, Switzerland
    • Enstberger, Juergen, Ruhr-Universität Bochum, Germany
    • Felo, Andrew A., Pennsylvania State University, USA
    • Fortin, Steve, McGill University, Canada
    • Gao, Simon S., Edinburgh Napier University, UK
    • Gosselin, Maurice, Université Laval, Canada
    • Hay, David, University of Auckland, New Zealand
    • Hossain, Mahmud, Curtin University of Technology, Australia
    • Hussainey, Khaled, University of Plymouth, UK
    • Jahangir, Mohammed Ali, La Trobe University, Australia
    • Jenkins, David S., University of Delaware, USA
    • Jeter, Debra, Vanderbilt University, USA
    • Kim, Yongtae, Santa Clara University, USA
    • Laitinen, Erkki K., University of Vaasa, Finland
    • Lapointe-Antunes, Pascale, Brock University, Canada
    • Likierman, Andrew, London Business School, UK
    • Lin, Stephen, Florida International University, USA
    • Magnan, Michel, Concordia University, Canada
    • Maindiratta, Ajay, New York University, USA
    • Needles, Jr, Belverd E., DePaul University, USA
    • Nielsen, Steen, Aarhus University, Denmark
    • O'Reilly, Dennis M., East Carolina University, USA
    • Patel, Chris, Macquarie University, Australia
    • Petersen, Christian V., Copenhagen Business School, Denmark
    • Sami, Heibatollah, Lehigh University, USA
    • Shaub, Michael, Texas A&M University, USA
    • Srinivasan, Dhinu, University of Pittsburgh, USA
    • Yamamura, Jeanne H., University of Nevada Reno, USA
    • Yan, Li, National University of Singapore, Singapore
    • Ye, Zhongxia (Shelly), Kennesaw State University, USA
    • Yin, Jennifer, University of Texas at San Antonio, USA
    • Zhang, Yinqi, American University, USA

     

    A few essentials for publishing in this journal

     

    • Submitted articles should not have been previously published or be currently under consideration for publication elsewhere.
    • Conference papers may only be submitted if the paper has been completely re-written (taken to mean more than 50%) and the author has cleared any necessary permissions with the copyright owner if it has been previously copyrighted.
    • All our articles are refereed through a double-blind process.
    • All authors must declare they have read and agreed to the content of the submitted article. A full statement of our Ethical Guidelines for Authors is available.

     

    Submission process

     

    All articles for this journal must be submitted using our online submissions system.

    Read our information on preparing and submitting articles.