Issues

Editorial

Glenn Boyle; Asheq Rahman; Paul Rouse
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Adoption of IFRS in Japan: challenges and consequences

Noriyuki Tsunogaya; Andreas Hellmann; Simone Domenico Scagnelli
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Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China

Yingjun Lu; Indra Abeysekera; Corinne Cortese
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Management control system effectiveness: The association between types of controls with employee organizational commitment across organisational life cycle stages

Sophia Su; Kevin Baird; Herbert Schoch
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Cross-sectional return patterns in New Zealand’s registered and OTC stock markets

Hamish Anderson; Ben Marshall; Xiao Wang
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Accounting conservatism, capital structure, and global diversification

Feras M Salama; Karl Putnam
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The relation between accounting information-based firm risk proxies and cost of equity capital across countries

Tony Kang; Mark Kohlbeck; Yong Yoo
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