Forthcoming and Online First Articles

International Journal of Accounting and Finance

International Journal of Accounting and Finance (IJAF)

Forthcoming 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 Articles will not be published until the final proofs are validated by their authors.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 and Finance (3 papers in press)

Regular Issues

  • The effect of corporate governance mechanisms on audit quality: evidence from the UK FTSE-350 listed companies   Order a copy of this article
    by Ahmad Mohammed Qotba, Bilal Ahmad Elsalem, Fekri Ali Shawtari 
    Abstract: Corporate governance has received wider attention from the society and legislators demanding more solid corporate governance. Simultaneously, audit quality has received increasing attention as it is considered a crucial part of corporate governance. This study investigated corporate governance and audit quality using the sample of FTSE-350 companies from the period of 2014-2019. The variables that have been included as corporate governance aspects were board independence, board diversity and audit committee effectiveness and audit quality proxy was audit fees. The result of this study is consistent with many auditing studies that suggest indeed corporate governance mechanisms can affect audit quality. Board independence is negatively associated with audit fees, while board diversity and audit committee effectiveness are significantly, positively associated connected to audit fees. The results are important for regulators to improve the governance mechanisms and introduce more solid rules in order to preserve financial statement integrity and a clean audit opinion.
    Keywords: corporate governance; audit quality; audit fees; FTSE-350.

  • Transfer pricing intensity and its determinants in pre and through COVID-19: evidence from Indian MNCs   Order a copy of this article
    by Rafi Farooq, Khalid Ashraf Chisti 
    Abstract: This paper examines the various sources of transfer pricing intensity, pursued by multinational corporations to shift their taxable income from high-tax countries to low-tax countries to facilitate tax avoidance. The study analyses the impact of the effective tax rate (ETR), firm size, leverage, profitability, and intangible assets on transfer pricing. Also, we explored the asymmetric impact of ETRs on transfer pricing. The sample for the study contains 49 MNCs of India bifurcated into the manufacturing and services industry for the period 2017 to 2021. Using the feasible generalised least square (FGLS) the study confirmed the mixed impact of variables in the manufacturing and services industry however, for the combined sample the study found all the variables positively related to transfer pricing aggressiveness. For the asymmetric impact we found inverted-U type of relationship between ETRs and transfer pricing intensity also the reducing effects of variables during COVID-19 period were observed.
    Keywords: transfer pricing aggressiveness; multinational enterprises; MNEs; firm size; leverage; effective taxes; intangibility.
    DOI: 10.1504/IJAF.2023.10061630
     
  • The impact of the global financial crisis on the persistence of the accrual anomaly: an empirical study   Order a copy of this article
    by Abdullah Alawadhi, Mohammad Alkhamees 
    Abstract: The global financial crisis left its mark on the investment landscape and posed challenges to both experienced and inexperienced investors alike. Some firms experienced investment cuts, dividend reductions, and a decrease in equity issuance, cash flow, and asset liquidation. Due to the crisis, the activities of both experienced and inexperienced investors were affected. In this study, we investigate whether the financial crisis had a lasting impact on the accrual anomaly. We find that the accrual anomaly remains stable and is largely unaffected by market anomalies. However, our study's results suggest that hedge funds have capitalised on the financial crisis by adopting long positions in companies with low accrual levels and short positions in those with high accruals, achieving abnormal returns exceeding 30%. Our findings offer valuable insights into how investors can navigate uncertain markets and maximise returns during times of economic uncertainty.
    Keywords: accruals; accrual anomaly; financial crisis; stock returns.
    DOI: 10.1504/IJAF.2024.10063095
     

 

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