International Journal of Accounting, Auditing and Performance Evaluation
- Editor in Chief
- Prof. Robert Strawser
- ISSN online
- 1740-8016
- ISSN print
- 1740-8008
- 4 issues per year
- CiteScore 0.7 (2023)
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
More on this journal...
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.
IJAAPE is indexed in:
- Scopus (Elsevier)
- Academic OneFile (Gale)
- cnpLINKer (CNPIEC)
- Expanded Academic ASAP (Gale)
- OneFile Business (Gale)
- General OneFile (Gale)
- Google Scholar
- Info Trac (Gale)
- J-Gate
- ProQuest Advanced Technologies Database with Aerospace
- ProQuest ABI/Inform Collection
- RePEc
- Technology and Management [TEMA] (WTi Frankfurt)
IJAAPE is listed in:
- National Agency for Evaluation of the University and Research System (ANVUR)
- Australian Business Deans Council Journal Rankings List
Honorary Editor
- Joshi, Prem Lal, Western Regional Centre (Indian Council of Social Science Research), India
Editor in Chief
- Strawser, Robert, Texas A&M University, USA
(ijaape.editorgmail.com)
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, Bangor 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, Technical University of Munich, Germany
- Fortin, Steve, University of Waterloo, 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
- 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
A few essentials for publishing in this journal
- Submitted articles should not have been previously published or be currently under consideration for publication elsewhere.
- Conference papers may only be submitted if the paper has been completely re-written (more details available here) and the author has cleared any necessary permissions with the copyright owner if it has been previously copyrighted.
- Briefs and research notes are not published in this journal.
- All our articles go through a double-blind review process.
- 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.
- There are no charges for publishing with Inderscience, unless you require your article to be Open Access (OA). You can find more information on OA here.
- All articles for this journal must be submitted using our online submissions system.
- View Author guidelines.
Submission process
Journal news
See-through mergers and acquisitions
9 May, 2024
In business, company mergers and acquisitions (M&As) have weighty implications for companies and stakeholders alike. A study in the International Journal of Accounting, Auditing and Performance Evaluation has looked at M&As in the years following the global financial crisis (GFC) with a specific focus on Italy's generally slow recovery from this crisis and teh the response of family-owned businesses, in particular. The team of Cristina Florio and Francesca Rossignoli of the Department of Management at the University of Verona, have looked at whether Italian companies were bolstered by disclosure standards in the aftermath of the GFC compared to pre-crisis levels [...]
More details...Squaring the triangle on fraud
13 May, 2024
Research in the International Journal of Accounting, Auditing and Performance Evaluation has considered the growing concerns regarding financial integrity and transparency and has looked at the concept of financial statement fraud (FSF), how it might be more easily detected, and how it might be prevented. The work results in some practical insights into how fraud risks might be mitigated around the world and shares with implications for the various stakeholders, including regulators, financial analysts, and investors. Milad Soltani and Alexios Kythreotis of the European University Cyprus in Nicosia, Cyprus, and Arash Roshanpoor of the Islamic Azad University in Tehran, Iran, explain that there is an increasing need for accountability in the wake of contemporary financial scandals. Regulatory measures and laws have been put in place but subsequent crises repeatedly emphasise a need for tougher measures against fraud and greater financial transparency at all levels [...]
More details...Keep up-to-date
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