International Journal of Accounting & Information Management: Volume 25 Issue 1

Goodwill impairment loss and bond credit rating

Li Sun, Joseph H. Zhang

The purpose of this study is to examine the impact of goodwill impairment losses on bond credit ratings.

The role of audit quality and culture influence on earnings management in companies with excessive free cash flow: Evidence from the Asia-Pacific region

Emita W. Astami, Rusmin Rusmin, Bambang Hartadi, John Evans

The purpose of this paper is to examine the effect of culture and audit quality on managers’ decisions regarding accounting accruals. It focuses on companies experiencing…

Regime change in the accounting for goodwill: Goodwill write-offs and the value relevance of older goodwill

Md Khokan Bepari, Abu Taher Mollik

This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency…

Monitoring function of the board and audit fees: contingent upon ownership concentration

Richard Bozec, Mohamed Dia

The aim of this paper is to revisit the board independence–audit fees (BI–AF) relationship while taking into account the ownership structure of the firm. Two effects are unfolding…

An integrated framework for ERP system implementation

Kalinga Jagoda, Premaratne Samaranayake

The purpose of this paper is to propose an alternative integrated approach based on the stage-gate method to implement enterprise resource planning (ERP) systems which will…

The effect of the dependence on the work of other auditors on error in analysts’ earnings forecasts

Minyoung Noh, Hyunyoung Park, Moonkyung Cho

This paper aims to examine the effect of audit quality of consolidated financial statements on the accuracy of analysts’ earnings forecasts from the viewpoint of users of…