International Journal of Accounting and Information Management

The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL: Empirical analysis of SEC filings
pp. 2-17(16)
Author: Kaya, Devrimi

Misclassifying cash flows from operations: intentional or not?
pp. 18-32(15)
Authors: Lightstone, Karen; Wilcox, Karrilyn; Beaubien, Louis

A retrospective analysis of auditing research (1975-2009)
pp. 33-48(16)
Authors: Chan, Kam C.; Chan, Kam C.; Wong, Hannah

Corporate failure diagnosis in SMEs: A longitudinal analysis based on alternative prediction models
pp. 49-67(19)
Authors: Kosmidis, Kosmas; Stavropoulos, Antonios

Rounding phenomenon in reported earnings and revenues: evidence from Japan
pp. 68-79(12)
Authors: He, Daoping; Guan, Liming