Forthcoming articles

International Journal of Accounting, Auditing and Performance Evaluation

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

These articles have been peer-reviewed and accepted for publication 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 Articles will not be published until the final proofs are validated by their authors.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 Accounting, Auditing and Performance Evaluation (4 papers in press)

Regular Issues

  • Capital structure and earnings management: evidence from recent French corporate governance context   Order a copy of this article
    by Sana Triki Damak, Salah Ben Hamad 
    Abstract: The aim of this research is to show how the capital structure policy is affected by earnings management and corporate governance characteristics. This study is performed on a sample of SBF 120 listed companies over the period 2009-2014. Raman and Shahrur's (2008) model is used for calculation of discretionary accruals. Using two fixed-effects models, we confirm the significant relationship between earnings management and capital structure. Also, we find significant relationships between capital structure and some board of directors characteristics, such as size, independence and CEO duality. Finally, we find significant influence of institutional participation and profitability on capital structure policy. These findings add new evidence to the existing literature about capital structure determinants and provide a confirmation of the significant effects of both earnings management and board of directors characteristics on the company's debt level.
    Keywords: earnings management; capital structure; board of directors’ characteristics.

  • Do comparable accounting choices produce comparable net profit and equity? Integrating the Gray's and Herfindahl H indices in measuring the comparability of Brazilian companies   Order a copy of this article
    by Sirlei Lemes, Luciana Santos 
    Abstract: The objective of this study was to determine whether industries with high comparability in 2009 net profit and equity also made comparable accounting choices in the adoption of IFRS 2010 in Brazil. The sample consisted of 65 companies listed on BM&FBOVESPA. Eight items were identified to measure fair value and net realizsable value. Comparability was measured for 11 industries using the Grays and Herfindahl H indices. The three measurements showed that none of the industries achieved high or material comparability. We found that adopting IFRS did not increase the comparability of Brazilian companies at first, nor did the comparability of figures in 2009 lead to lower dispersion of the policies adopted in 2010. Despite advances in IASB convergence, substantial comparability problems remain, even within the same country.
    Keywords: comparability; IFRS; convergence; accounting choice; H index; Herfindahl index; Gray’s index; fair value; Brazilian companies; BM&FBOVESPA; national differences.

  • Audit committee financial expertise and RPT-conflict disclosure: insight evidence from Malaysia   Order a copy of this article
    by Mohd Mohid Rahmat, Nurhidayah Nordin, Syaima’ Adznan 
    Abstract: The purpose of this study is to examine the association between having more financial experts in an audit committee and RPT-conflict disclosure among listed firms in Malaysia. This study also examines whether the audit committee's full independent and financial experts' activeness could enhance the financial experts ability to review RPT-conflicts. This study used 1,912 data observations from 478 listed firms in Bursa Malaysia for the financial years 2011 to 2014. Our results show that having more financial experts (ACFE) as members in the audit committee is significantly associated with RPT-conflict disclosure. The audit committee's independence also slightly enhances the effectiveness of financial experts to review RPT-conflict. However, we only found weak evidence to show that financial experts' activeness increased RPT-conflict disclosure. The findings recommend a premise to have more financial experts as members in the audit committee, and full independence in interaction with the audit committee enhances the audit committee's effectiveness, specifically in reviewing RPT-conflict.
    Keywords: audit committee; financial expertise; related party transactions; audit committee independence; attended meeting frequency.

  • Association between managerial stock ownership and firm efficiency   Order a copy of this article
    by Ju Ryum Chung, Moon-Kyung Cho, Ho-Young Lee 
    Abstract: This study examines how firm efficiency varies according to managerial ownership. Prior studies on how managerial ownership affects firm value provide inconsistent results. Although firm value is determined by various factors, this study tries to directly link managerial ownership to operating efficiency. It finds evidence consistent with the incentive alignment hypothesis: managerial ownership is positively associated with firm efficiency. It also finds that foreign investors enhance the association between managerial ownership and firm efficiency, whereas an affiliation with large business conglomerates in Korea (chaebols) lowers this association. It contributes to the existing literature by linking managerial ownership to firm efficiency, which we believe is an underlying indicator of the effect of managerial ownership on managers behavior in alignment/misalignment with firm value. It also helps interested parties better understand the dynamic roles among management and foreign ownership, and chaebols.
    Keywords: managerial ownership; firm efficiency; foreign shareholder ownership; chaebol; data envelopment analysis.