International Journal of Accounting & Information Management: Volume 17 Issue 2

The effect of auditing firms' tone at the top on auditors' job autonomy, organizational‐professional conflict, and job satisfaction

E. Michael Bamber, Venkataraman Iyer

The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their…

Moderator effects to internal audits' self‐efficacy and job involvement

Kuang‐Hsun Shih, Yin‐Ru Hsieh, Binshan Lin

The purpose of this paper is to examine the relationship between two variables, self‐efficacy and job involvement, of internal auditors of companies. It also aims to explore its…

When do firms revalue their assets upwards? Evidence from the UK

C.S. Agnes Cheng, Stephen W.J. Lin

The purpose of this paper is to investigate the timing of upward asset revaluations using large UK data.

Economic freedom, equity performance and market volatility

Carl R. Chen, Ying Sophie Huang

The purpose of this paper is to investigate the relationships between the Index of Economic Freedom, equity market performance and its volatility.

Accruals' persistence, accruals mispricing and operating cycle: evidence from the US

Qian Hao

The purpose of this paper is to investigate the effect of operating cycle on the differential persistence of accruals and cash flow, and the market reaction to the different…