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International Journal of Accounting, Auditing and Performance Evaluation

Title	Author(s)	Vol. and Issue nos.	Page nos.	Full-text article
Small and medium-sized entities as users of accounting services: do professional accountants meet the needs of their SME client?	Tracy Geraldine Beck; Houdini Fourie	Vol.21 No.1/2	319-336
Fraud investigation skills for internal auditors	Mario Labuschagne; Houdini Fourie	Vol.21 No.1/2	301-318
The global credit sector in shadow of COVID-19: financial assessment	Sami Al-Kharusi; Alya Al-Foori; Sreerama Murthy	Vol.21 No.1/2	286-300
Contents and determinants of corporate social responsibility reporting in the context of the Arab Spring crisis	Esam Emad Ghassab; Carol Ann Tilt; Kathyayini Kathy Rao	Vol.21 No.1/2	259-285
The role of big data in public sector accounting and budgeting practices: evidence from a pandemic environment of an emerging economy	Padmi Nagirikandalage; Arnaz Binsardi; Kaouther Kooli	Vol.21 No.1/2	229-258
Economic policy uncertainty and earnings management: evidence from China	Sang Ho Kim; Yohan An	Vol.21 No.1/2	197-228
Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention	Andrianantenaina Hajanirina; Aldelia Jerri Ko; Mila Austria Reyes	Vol.21 No.1/2	173-196
Successive economic cycles and the Fisher effect	Khushboo Agnihotri; Sachin Kumar Srivastava; Omdeep Gupta	Vol.21 No.1/2	144-172
To what extent Covid-19 pandemic affect corporate risk disclosure: case of UAE listed companies	Rihab Grassa; Ahmad Almheiri; Khalid Jamal Al Ali; Saeed Harib; Mohammad Jamal Alsadah; Nasser Hassan	Vol.21 No.1/2	124-143
Auditing in times of the coronavirus disease 2019 pandemic: qualitative research in the Tunisian context	Feten Arfaoui; Ines Kammoun	Vol.21 No.1/2	107-123
Corporate governance and financial stability of the English Premier League before and during COVID-19	Stephen Young; Tony Abdoush	Vol.21 No.1/2	82-106
Interdependence between the Moroccan and international stock markets before and during the Covid-19 crisis	Lhoucine Ben hssain; Jamal Agouram; Ghizlane Lakhnati	Vol.21 No.1/2	65-81
The impact of risk-taking on performance of Islamic and conventional banks in Qatar, Saudi Arabia and UAE	Henda Amri; Taher Hamza	Vol.21 No.1/2	42-64
Do board and audit characteristics affect earnings management in times of Covid-19?	Ahmed Imran Hunjra; Fitim Deari; Rashid Mehmood; Mamdouh Abdulaziz Saleh Al-Faryan	Vol.21 No.1/2	18-41
Financial reporting considerations in response to the COVID-19 pandemic: empirical evidence from the UAE accounting professionals	Riham Muqattash; Mohamed Chakib Kolsi; Ahmad Al-Hiyari	Vol.21 No.1/2	1-17