International Journal of Accounting, Auditing and Performance Evaluation

Open AccessThis journal also publishes Open Access articles
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE)
Editor in Chief
Prof. Sharad C. Asthana
ISSN online
1740-8016
ISSN print
1740-8008
4 issues per year

Subscription price

CiteScore
0.9 (2021)
Scopus

IJAAPE addresses the complete spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.

Topics covered include

  • Big data analytics, audit data analytics and management accounting
  • Blockchain accounting and audit trails
  • Digitisation in accounting
  • IFRS/IAS compliance, financial reporting in emerging/transitioning economies, accountants' judgment, international accounting convergence and harmonisation
  • Creative accounting and quality of financial reporting; risk in accounting
  • Integrated reporting; financial reporting and capital market's reaction
  • Earnings management, shareholder reactions
  • Corporate governance practices in developing/developed worlds
  • Communication and financial reporting on the internet
  • Rule-based accounting versus principle-based accounting
  • Accounting practices for financial instruments
  • Social and environmental reporting: comparisons across nations
  • Cultural impact on financial reporting; segmental reporting
  • Accounting practices for intellectual capital, other intangible assets; complex mergers and acquisitions; disclosure of financial forecasts in annual reports
  • Domestic and international taxation; transfer pricing

Financial Accounting and International Accounting

  • Compliance with IFRS/IAS in emerging and transitioning economies
  • IFRS/IAS and accountants' judgment
  • International accounting convergence and harmonisation
  • Creative accounting and quality of financial reporting
  • Financial reporting and capital markets and stock market returns
  • Earnings management and shareholder reactions
  • Corporate governance practices in the developing and developed worlds: a cross-comparison
  • Communication and financial reporting on the internet
  • Rule based accounting versus principle based accounting
  • Accounting practices for financial instruments
  • Financial reporting in emerging economies and those in transition
  • International accounting harmonisation strategies
  • Social and environmental reporting: comparison across nations
  • Financial reporting and adoption of IFRS/IAS by SMEs
  • Cultural impact on financial reporting
  • Disclosure of financial forecasts in annual reports
  • Accounting practices for intellectual capital and other intangible assets
  • Segmental reporting
  • International taxation and transfer pricing
  • Assessing, measuring, reporting and managing risk in accounting
  • Accounting regulations and standard setting
  • Interaction of accounting with real business decisions
  • Accounting for complex mergers and acquisitions

 

Auditing

  • Audit quality and auditor skills
  • Non-audit services and auditor independence
  • Auditor judgment
  • Audit planning
  • Audit committees in developing countries
  • Determinants of audit fees
  • Audit risks, fraud detection and auditors, auditors' liabilities
  • Forensic accounting and auditing
  • Board composition, non-executive directors and corporate financial performance
  • Value added auditing
  • Internal control and internal auditing
  • Audit expectations gap
  • Systems audit
  • International auditing standards
  • True and fair view applications
  • Assessing, measuring and managing risk in auditing
  • The effect of audit standard-setting bodies on audits and audit quality

 

Performance Measurement and Management Accounting

  • Balanced scorecards and performance evaluation
  • Non-financial performance measurement
  • Performance measurement practices of multinational corporations
  • Performance evaluation in service and public sector organisations
  • Relationship between performance evaluation and the achievement of organizational objectives
  • Measurement and management of intellectual capital
  • Changing role of accountants in the new technological era
  • Activity-based costing and activity-based management
  • Just-in-time and accounting implications
  • Quality costs and reporting
  • Target costing and strategic cost management practices
  • Corporate budgeting practices in emerging capital markets
  • Budgetary participation and budgetary slack studies
  • Capital budgeting for advanced manufacturing technology
  • Profitability analysis, revenue driver analysis, promotional effectiveness, and other approaches to integrate accounting information and marketing
  • Assessing, measuring and managing risk in performance evaluation

 

AIS and Others

  • Control, security, and audit of accounting information systems
  • Accounting and e-business
  • ERP and e-commerce interactions with accounting information systems
  • XML and XBRL applications in accounting
  • Privacy and security issues in accounting information systems
  • Applications of artificial intelligence techniques and emerging technologies in accounting research, practice, and education
  • Professional skills versus professional ethics
  • International dispersion/diffusion of financial and management accounting practices
  • Accounting education in developing countries

Objectives

The primary mission of IJAAPE is to create an intellectual and practitioner forum for the exchange of information, knowledge, insights and evidence in the rapidly changing field of accounting, auditing and performance evaluation, from both developed and developing countries, thus representing cross-cultural accounting research.

Readership

The IJAAPE readership comprises academics, practitioners, consultants, and research students with an interest in research in the field of accounting, auditing, and performance evaluation systems.

Contents

Besides original papers, etc., IJAAPE also has a practitioner forum which aims at publishing case-based studies from practitioners, in particular. It will also publish book reviews. Occasionally, special issues of the journal dedicated to specific themes and topics may be commissioned.

Browse issues

IJAAPE is indexed in:

IJAAPE is listed in:

Honorary Editor

  • Joshi, Prem Lal, Western Regional Centre (Indian Council of Social Science Research), India

Editor in Chief

  • Asthana, Sharad C., University of Texas at San Antonio, USA
    (Sharad.Asthana@utsa.edu)

Editor

  • Strawser, R., Texas A&M University, USA

Associate Editors

  • Alkaraan, Fadi, University of Lincoln, UK
  • Ben Othman, Hakim, ICN Business School, France
  • Chen, Lucy Huajing, Villanova University, USA
  • Deshmukh, Ashutosh, Pennsylvania State University - Erie, USA
  • Hussainey, Khaled, Portsmouth University, UK
  • Kalelkar, Rachana, University of Houston-Victoria, USA
  • Xu, Hongkang, University of Massachusetts-Dartmouth, USA
  • Ye, Zhongxia (Shelly), University of Texas at San Antonio, USA
  • Yin, Jennifer, University of Texas at San Antonio, USA

Editorial Board Members

  • Ashcroft, Paul A., Missouri State University, USA
  • Dong, Minyue, University of Lausanne, Switzerland
  • Enstberger, Juergen, Ruhr-Universität Bochum, Germany
  • Felo, Andrew J., Nova Southeastern University, USA
  • Fortin, Steve, McGill University, Canada
  • Gao, Simon S., Edinburgh Napier University, UK
  • Gosselin, Maurice, Université Laval, Canada
  • Hay, David, University of Auckland, New Zealand
  • Hossain, Mahmud, King Fahd University of Petroleum & Minerals, Saudi Arabia
  • Jahangir, Mohammed Ali, La Trobe University, Australia
  • Jenkins, David S., University of Delaware, USA
  • Jeter, Debra, Vanderbilt University, USA
  • Khan, Sarfraz, University of Louisiana at Lafayette, USA
  • Kim, Yongtae, Santa Clara University , USA
  • Laitinen, Erkki K., University of Vaasa, Finland
  • Lapointe-Antunes, Pascale, Brock University, Canada
  • Liao, Qunfeng, Oakland University, USA
  • Likierman, Andrew, London Business School , UK
  • Lin, Stephen, Florida International University, USA
  • Liu, Nan, Peking University, China
  • Magnan, Michel, Concordia University, Canada
  • Maindiratta, Ajay, New York University, USA
  • Needles, Jr, Belverd E., DePaul University, USA
  • Nielsen, Steen, Aarhus University, Denmark
  • Ntim, Collins, University of Southampton, UK
  • O'Reilly, Dennis M., East Carolina University , USA
  • Patel, Chris, Macquarie University, Australia
  • Petersen, Christian V., Copenhagen Business School, Denmark
  • Rubino, Michele, Università LUM Jean Monnet, Italy
  • Sami, Heibatollah, Lehigh University, USA
  • Shaub, Michael, Texas A&M University, USA
  • Srinivasan, Dhinu, University of Pittsburgh , USA
  • Yan, Li, National University of Singapore, Singapore

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  • Briefs and research notes are not published in this journal.
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  • All authors must declare they have read and agreed to the content of the submitted article. A full statement of our Ethical Guidelines for Authors (PDF) is available.
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    • Submission process

    • All articles for this journal must be submitted using our online submissions system.
    • View Author guidelines.

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