Forthcoming Articles

International Journal of Critical Accounting

International Journal of Critical Accounting (IJCA)

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 Articles will not be published until the final proofs are validated by their authors.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

Regular Issues

  • The general-purpose financial report, a users perspective of the 2018 IASBs conceptual framework: an application of decision usefulness theory   Order a copy of this article
    by Shivneil Kumar Raj, Geoffrey Sawan, Ritika Prasad, Dipashna Deo 
    Abstract: This research assesses the justification of the International Accounting Standards Boards Conceptual Framework for Financial Reporting to limit the users of financial reports to only the resource providers of the entity. The study utilises the theoretical lens of decision-usefulness theory to understand whether the Accounting standard setters are justified in narrowing the report user category. A qualitative meta-analysis approach with a subjectivist and an interpretive paradigm was used. The findings of the study indicate that decision usefulness is further enhanced for its users; however, restricting other users had an impact on the public accountability principle. The analysed literature also reveals the conflicts between the normative prescriptions and the real-world disclosure practice, whereby preparers tend to meet their investor-oriented requirements as far as they want to be socially legitimate and ethically accountable. The study provides policy implications on the need to reassess its user requirements given the social, sustainability and public accountability aspects.
    Keywords: International Accounting Standards Board; IASB; conceptual framework; users; general-purpose financial reports; GPFRs; decision usefulness theory; resource providers; financiers.
    DOI: 10.1504/IJCA.2026.10080731
     
  • From formal assurance to organisational impact: a SEM study of the drivers of perceived internal audit effectiveness in Greek private-sector organisations   Order a copy of this article
    by George Drogalas 
    Abstract: This paper explores the relationships between internal audit independence, management support, internal audit competence and perceived internal audit effectiveness in Greek private-sector organisations. Survey data collected from 125 accounting, audit and finance professionals were analysed using covariance-based structural equation modelling. The results indicate that independence and management support are positively associated with perceived internal audit effectiveness, while the relationship between competence and perceived internal audit effectiveness is not statistically significant.
    Keywords: internal audit; internal audit effectiveness; internal audit independence; management support; internal audit competence.
    DOI: 10.1504/IJCA.2026.10080851
     
  • Data champions in internal audit: technology adoption and stakeholder legitimacy   Order a copy of this article
    by Santosh Abraham, Karen C. Miller 
    Abstract: This study examines characteristics of data champions, internal auditors who actively adopt and promote the use of data analytics within their organisations. Despite widespread benefits of analytics among internal auditors, its use within internal audit remains uneven and seems to be shaped by broader structural and organisational conditions. This study explores how and why some auditors develop sustained engagement with data analytics in practice. Drawing on field-based qualitative research, the findings point to several recurring characteristics among data champions, including strong professional motivation, ongoing skill development, engagement with stakeholders, cross-functional collaboration, and the use of available organisational support. The findings also suggest that enthusiasm for analytics is not solely an individual attribute but one that is developed through the interaction of organisational context, professional identity, and legitimacy considerations. In addition, findings indicate that more sustained engagement with analytics is associated with environments that support learning, experimentation, and collaboration.
    Keywords: data champion; internal audit; stakeholder legitimacy; data analytics; technology adoption.
    DOI: 10.1504/IJCA.2026.10081169
     

 

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