International Journal of Accounting & Information Management: Volume 23 Issue 4

Auditing and internal controls for offshored accounting processes: a research agenda

Partha Mohapatra, Dina F El-Mahdy, Li Xu

The purpose of this study is to develop a research agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of…

Has the harmonisation of accounting practices improved? Evidence from South Asia

Kamran Ahmed, Muhammad Jahangir Ali

This paper aims to examine whether the level of harmonization of accounting measurement practices in three South Asian countries – Bangladesh, India and Pakistan – has improved…

Accounting disclosure, stock price synchronicity and stock crash risk: An emerging-market perspective

Liang Song

This study aims to examine the effects of firms’ accounting disclosure policies on stock price synchronicity and stock crash risk, using a sample including 13 emerging markets…

Pragmatic adaptation of the ISO 31000:2009 enterprise risk management framework in a high-tech organization using Six Sigma

Bennie Seck-Yong Choo, Jenson Chong-Leng Goh

This case study aims to present a viable solution to how organizations can adapt and customize the ISO 31000:2009 enterprise risk management framework to suits its needs and…

Pro forma disclosure practices of firms applying IFRS

Lori Solsma, W. Mark Wilder

– The purpose of this paper is empirically investigate the pro forma disclosure behavior of US-listed foreign firms applying International Financial Reporting Standards (IFRS).