Journal of International Accounting Research

Journal of International Accounting Research articles

49 total articles

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Recently added articles from Journal of International Accounting Research:

Corporate governance and investor protection: earnings management in the U.K. and U.S.
January 1, 2006 ... ABSTRACT: This study extends the work of Leuz et al. (2003) by examining the incidence of earnings management in countries where the level of investor protection provided by the legal environment is high. We question whether Leuz et al.'s...

Earnings management when incentives compete: the role of tax accounting in Russia.
January 1, 2006 ... ABSTRACT: We test the earnings management behavior of Russian companies in the years 2001 and 2002. We analyze the effects of ownership structure on the extent of tax management. We first hypothesize that Russian firms manage earnings...

Toward understanding Chinese auditors' structuring of audit approaches, client acceptance decisions, risk assessment, and stringency of imposed reporting standards.
January 1, 2006 ... ABSTRACT: This study seeks insights into determinants of Chinese audit firms' ability to ensure high quality financial reporting. Its scope of investigation encompasses the extent to which Chinese audit firms employ structured audit...

On international accounting valuation.
January 1, 2006 ... ABSTRACT: This paper develops an accounting-based equity valuation model for multinational firms, and uses the model to examine the forecasting and valuation properties of foreign currency translation gains and losses (TGL). It shows that TGL...

The perceived effect of accounting controls on U.S.-Chinese joint venture transaction costs and performance.
July 1, 2005 ... ABSTRACT: Research in international joint ventures speculates that partner transaction risks attributable to information asymmetries, asset specific investments, and strategic objectives adversely affect alliance performance. This study...