International Journal of Accounting & Information Management: Volume 24 Issue 2

The role of accrual estimation errors to determine accrual and earnings quality

Javad Izadi Zadeh Darjezi

Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the…

Investigating preconditions for a financially advantageous cloud usage

Andreas Jede, Frank Teuteberg

Information technology (IT) expenses constitute an important factor when choosing efficient IT systems. Especially with regard to cloud computing (CC), decision-makers tend to…

Ownership structure and earnings management: evidence from Jordan

Ebraheem Saleem Salem Alzoubi

The purpose of this paper is to examine the association between internal corporate governance mechanism and earnings management of Jordanian companies. More specifically, the…

Allowance for uncollectible accounts as a tool for earnings management: Evidence from South Korea

Hyun-Ah Lee, Won-Wook Choi

This study aims to verify the circumstances under which managing the allowance for uncollectible accounts is used as a tool of earnings management.

Walking a mile in their shoes: user workarounds in a SAP environment

Dawna M. Drum, Aimee J. Pernsteiner, Adam Revak

The purpose of this paper is to examine workarounds from the perspective of the users of the system, focusing on the outcomes of workarounds and their effect on the quality of…