Forthcoming and Online First 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 Articles will not be published until the final proofs are validated by their authors.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

  • A critical review of the 2018 conceptual framework of IASB: a shift towards the primary users of the GPFRs   Order a copy of this article
    by Shivneil Kumar Raj, Mohammed Riaz Azam 
    Abstract: The purpose of this study is to critically evaluate IASB’s justification for designating financiers as the GPFRs’ primary users in the 2018 and 2010 conceptual framework as compared to the 1989 conceptual framework. This study applied a qualitative meta-analysis method to combine earlier qualitative studies to create deeper meanings through an interpretive process, signalling the IASB’s stance on emphasising the information needs of financiers in the decision-making process. We found that financiers’ trust is a crucial component of continued capital-market investment and an entity’s success, supporting IASB’s justification for emphasising their needs in the GPFRs. However, after employing the legitimacy theory, we found that the preparers still disclose more information in the GPFRs due to social acceptance from other stakeholders. This study contributes to the academic discussion on IASB’s move to focus more on the needs of the financiers as compared to the other users of the financial reports.
    Keywords: conceptual framework; International Accounting Standards Board; IASB; GPFRs; users; financiers; primary group; accounting standards.
    DOI: 10.1504/IJCA.2023.10059540
  • Do audit report disclosures significantly predict firm failure? The Ghanaian context   Order a copy of this article
    by Newman Amaning, Reindolph Anim Osei, Robertson Amoah, Tahie Ahmed Andzei, Kwame Oduro Amoako, Edward Quansah 
    Abstract: This study aims at examining the capability of audit report disclosures in predicting firm failure in Ghana. An online survey was adopted in soliciting 337 responses from financial analysts and external audit practitioners, using purposive and convenience sampling techniques. The Smart PLS 3.0 analytical tool was used in analysing the responses. The outcomes of the study show that, audit report disclosures significantly [p value ? 0.001, effect size (f2 = 1.232), R2 = 0.552] predict firm failure in Ghana; both exogenous and endogenous variables contribute to bankruptcy. The results of the study have implications for researchers and regulators as the audit report is considered a useful tool in detecting and avoiding business failure in Ghana.
    Keywords: audit report disclosures; predict; firm failure; resource-based theory; RBT; Ghanaian context.

  • A systematic literature review on development efforts to curb corruption   Order a copy of this article
    by Roshima Said, Nur Zharifah Che Adenan, Azlan Amran, Nur Syahira Rashadan 
    Abstract: Corruption affects democracy and the country’s economic development since it interferes in some way with elements of the community. A number of characteristics, such as discretionary authority, monopolistic power, and minimal public servant responsibility, may potentially allow corruption to flourish. Therefore, the objective of this article is to undertake a thorough review of previous literature on development initiatives in combating corruption. PRISMA is used as a review procedure guideline. There were three major stages in the systematic review process employing WoS and Scopus as the core databases. The review discovered four main themes based on the thematic analysis (effects of corruption; causes of corruption; combating corruption; and medium of corruption) and developed nineteen sub-themes. This study provides a significant contribution to the anti-corruption agency, policymakers, and government systems in terms of implementing initiatives to fight corruption and strengthening current regulations to address the issue of corruption.
    Keywords: systematic literature review; development efforts; PRISMA; combating corruption; corporate corruption; government agency.