International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE)

International Journal of Accounting, Auditing and Performance Evaluation

2023 Vol.19 No.2

Special Issue on: New Trends in Accounting and Auditing for SMEs

Guest Editors: Prof. Salma Damak Ayadi and Prof. Khaled Hussainey


Pages Title and author(s)
132-160IFRS experience, extent of disclosure, and perceived corruption: a study on African countries
Fatma Ben Slama Klibi; Yasmine Amara
DOI: 10.1504/IJAAPE.2023.132393
161-184Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? Fieldwork case-study vignettes for Taiwan
Yu-Lin Hsu; Gavin C. Reid
DOI: 10.1504/IJAAPE.2023.132392
185-202The relationship between organisational decentralisation, balanced scorecard and its perceived benefits in Moroccan SMEs
Azzouz Elhamma
DOI: 10.1504/IJAAPE.2023.132384
203-219Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy
Padmi Nagirikandalage; Kaouther Kooli; Arnaz Binsardi
DOI: 10.1504/IJAAPE.2023.132404
220-233Impact of agency costs on audit quality demand in initial public offerings
Soumaya Ayedi Chabchoub
DOI: 10.1504/IJAAPE.2023.132391
234-249Evaluation of forecasting accuracy of an equity valuation model: a case of ZEE
Amit Kumar; Shivani Chaudhry; Ameet Sao
DOI: 10.1504/IJAAPE.2023.132396
250-267Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law
Monika Bolek; Agata Gniadkowska-Szymańska
DOI: 10.1504/IJAAPE.2023.132383