Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

Table of Contents

Corporate Governance and Investor Reaction to Reported Earnings: An Exploratory Study of Listed Chinese Companies. (D. Suk-Yee Lee et al.). Cultural Influences on Indigenous Users' Perceptions of the Importance of Disclosure Items: Empirical Evidence from Papua New Guinea. (K. Ngangan, Shahrokh Saudagaran, F.L. Clarke). Firm-Specific Determinants of Income Smoothing in Bangladesh: An Empirical Evaluation. (Ahsan Habib). Bank Earnings Management in Emerging Market Economies: The Case of Mexico. (A. Hazera). Adoption and Benefits of Management Accounting Systems: Evidence from Finland and Australia. (J. Hyvönen). Investments in Human Capital in Different Institutional Environments. (Juha-Pekka Kallunki, Pasi Karjalainen). Risk in Audit Pricing: The Role of Firm Specific Dimensions of Risk. (J. Nikkinen, P. Sahlström). Ias Versus us Gaap: Assessing the Quality of Financial Reporting in South Africa, the United Kingdom and the United States. (J. Prather-Kinsey, S. Waller Shelton). Using "Statement of Intermediate Balances" As a Tool for International Financial Statement Analysis in Airline Industry. (C.R. Baker, Yuan Ding, H. Stolowy). Transfer Pricing Practices and Regulatory Actions in the U. S. and U. K.: A Cross-Country Comparison and Analysis. (R.H. Tondkar, W.W. Peffley, J. Van Der Laan Smith). The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the UK. (J. Zezheng Xiao et al.). Compliance with Mandatory Disclosure Requirements by New Zealand Listed Companies. (J. Yeoh).


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© 2005
JAI Press
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About the editor

J. Timothy Sale

Affiliations and Expertise

University of Cincinnati, OH, U.S.A.