Subjects -> BUSINESS AND ECONOMICS (Total: 3830 journals)
    - ACCOUNTING (134 journals)
    - BANKING AND FINANCE (330 journals)
    - BUSINESS AND ECONOMICS (1409 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (231 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (255 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (146 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (71 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (631 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (125 journals)
    - PUBLIC FINANCE, TAXATION (42 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 101 of 101 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 37)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 4)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 35)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 24)
Accounting Forum     Hybrid Journal   (Followers: 31)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 46)
Advances in Accounting     Hybrid Journal   (Followers: 14)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 33)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 25)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 48)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 331)
Asian Review of Accounting     Hybrid Journal   (Followers: 2)
Attachment & Human Development     Hybrid Journal   (Followers: 12)
Australian Accounting Review     Hybrid Journal   (Followers: 5)
British Accounting Review     Hybrid Journal   (Followers: 11)
Burnout Research     Open Access   (Followers: 10)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 32)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 1)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 19)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 3)
European Accounting Review     Hybrid Journal   (Followers: 22)
European Journal of Training and Development     Hybrid Journal   (Followers: 13)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 7)
HR Future     Full-text available via subscription   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 65)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 27)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 31)
Human Resource Development Review     Hybrid Journal   (Followers: 33)
Human Resource Management     Hybrid Journal   (Followers: 90)
Human Resource Management Journal     Hybrid Journal   (Followers: 85)
Human Resource Management Research     Open Access   (Followers: 27)
Human Resource Management Review     Hybrid Journal   (Followers: 64)
Human Resource Research     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 2)
International Journal of Accounting     Hybrid Journal   (Followers: 2)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 20)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 8)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 12)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 3)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 4)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 57)
International Journal of Human Resource Studies     Open Access   (Followers: 17)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 31)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 10)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 6)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 50)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 8)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Journal of Accounting Research     Hybrid Journal   (Followers: 36)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 8)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Corporate Citizenship     Full-text available via subscription   (Followers: 1)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1)
Journal of Global Responsibility     Hybrid Journal   (Followers: 5)
Journal of HR intelligence     Open Access   (Followers: 1)
Journal of Human Capital     Full-text available via subscription   (Followers: 13)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 24)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 7)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 9)
Journal of Professions and Organization     Free   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 9)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 13)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 19)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 76)
Pacific Accounting Review     Hybrid Journal  
Personality and Individual Differences     Hybrid Journal   (Followers: 28)
Personnel Assessment and Decisions     Open Access   (Followers: 2)
Personnel Review     Hybrid Journal   (Followers: 16)
Professions and Professionalism     Open Access   (Followers: 9)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 14)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Quarterly National Accounts - Comptes nationaux trimestriels     Full-text available via subscription  
Research in Accounting Regulation     Hybrid Journal   (Followers: 2)
Research in Human Development     Hybrid Journal   (Followers: 6)
Review of Accounting Studies     Hybrid Journal   (Followers: 27)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gestión de las Personas y Tecnología     Open Access  
Revista Portuguesa e Brasileira de Gestão     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Southern African Journal of Accountability and Auditing Research     Full-text available via subscription  
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 9)

           

Similar Journals
Journal Cover
Journal of Contemporary Accounting & Economics
Journal Prestige (SJR): 0.326
Citation Impact (citeScore): 1
Number of Followers: 4  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1815-5669 - ISSN (Online) 1815-5669
Published by Elsevier Homepage  [3303 journals]
  • The effect of the general anti-avoidance rule on corporate tax avoidance
           in China
    • Abstract: Publication date: April 2019Source: Journal of Contemporary Accounting & Economics, Volume 15, Issue 1Author(s): Sidney C.M. Leung, Grant Richardson, Grantley Taylor This study examines the effect of the general anti-avoidance rule (GAAR), introduced on January 1, 2008, to enforce corporate tax avoidance laws in China. Based on a sample of 517 Chinese firms over the 2006–2010 period (2585 firm-years), we find a reduction in tax avoidance following the implementation of the GAAR that appears to be the result of the new and stringent tax legislation and the consolidation of Chinese tax law. We also observe that the effects of firms’ engaging a Big Four auditor and directors with tax expertise in deterring tax avoidance significantly decreased following implementation of the GAAR. To all intents and purposes, it seems that the implementation of the GAAR in China has moderated the effects of and substituted for these particular monitoring and disciplining mechanisms.
       
  • Effects of recognition versus disclosure of finance leases on audit fees
           and costs: Evidence from Japan
    • Abstract: Publication date: April 2019Source: Journal of Contemporary Accounting & Economics, Volume 15, Issue 1Author(s): Masaki Kusano, Yoshihiro Sakuma We examine the effects of recognized versus disclosed lease arrangements in the Japanese audit market. In particular, we investigate whether the relations between recognized versus disclosed finance leases and audit fees and costs are different and whether these relations differ between audit fees and costs. By employing the unique setting in which firms have both recognized and disclosed finance leases, we find that recognized finance leases are associated with audit fees, while disclosed finance leases have no such relationship. Moreover, the associations between recognized versus disclosed finance leases and audit fees are substantially different. However, neither recognized nor disclosed finance leases are associated with audit costs, and recognized and disclosed finance leases have similar associations with audit costs. Collectively, our results suggest that audit effort does not differ between recognized and disclosed finance leases and that a risk premium is charged to recognized finance leases relative to disclosed finance leases.
       
  • Does the large amount of information in corporate disclosures hinder or
           enhance price discovery in the capital market'
    • Abstract: Publication date: April 2019Source: Journal of Contemporary Accounting & Economics, Volume 15, Issue 1Author(s): Dennis Y. Chung, Karel Hrazdil, Jiri Novak, Nattavut Suwanyangyuan We analyze how the quantity of information in corporate disclosures affects the efficiency with which investors incorporate newly acquired information into stock prices. Specifically, we investigate both numerical and textual levels of detail provided in 10-K disclosures: (1) disaggregation (numerical) quantity (DQ) capturing the ‘fineness’ of accounting line items and (2) textual quantity (TQ) capturing the amount of ‘soft’ or narrative information. We find that both DQ and TQ are associated with an overall improvement in the efficiency of information price discovery. Our results provide empirical support for the benefits of detailed numerical and textual corporate disclosure.
       
  • The impact of internal audit attributes on the effectiveness of internal
           control over operations and compliance
    • Abstract: Publication date: April 2019Source: Journal of Contemporary Accounting & Economics, Volume 15, Issue 1Author(s): Yu-Tzu Chang, Hanchung Chen, Rainbow K. Cheng, Wuchun Chi The internal audit function (IAF) assists management in improving internal controls over operations, reporting, and compliance. While many studies examine the association between the IAF and the internal control over financial reporting (ICFR), little is known about internal control over operations and compliance. Using a unique dataset from Taiwan, this paper examines the association between IAF quality and internal control deficiencies in operations and compliance. The results suggest that a larger internal audit team can enhance internal audit performance for both operations and compliance, whereas internal auditor competence is positively associated with the effectiveness of internal control over compliance, but not operations. This study contributes to the literature by shedding light on the determinants of the achievement of operations and compliance objectives. It also provides important implications for stakeholders and practitioners, as a company’s control over operations and compliance may mutually influence its ICFR and ultimately its business success.
       
  • Annual thanks to Reviewers
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s):
       
  • Does IFRS make analysts more efficient in using fundamental information
           included in financial statements'
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s): Nandana P.W. Pathiranage, Christine A. Jubb This paper investigates the efficiency with which analysts use fundamental signals when forecasting one-year-ahead change in earnings per share (EPS) in Australian and European contexts and the impact of International Financial Reporting Standards (IFRS) on this efficiency. Results reveal that adoption of IFRS seems to increase analysts’ awareness of fundamental signals useful for predicting future changes in EPS. However, overall, analysts remain only as efficient as they were pre-IFRS in using these fundamental signals. While their efficiency in using the earnings signal decreased, it increased for non-earnings signals in the post-compared to pre-IFRS period. Furthermore, analysts substantially underutilise the earnings signal in common compared to code law countries. These findings are likely to be of interest to analysts and market participants when making forecasts and investment decisions, and to standard setters and regulators in evaluating the impact of accounting standards.
       
  • Fair value disclosures and crash risk
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s): Audrey Wen-hsin Hsu, Hamid Pourjalali, Yi-Ju Song In response to the public criticism of the inadequate disclosures mandated by SFAS No. 157, Fair Value Measurements, the FASB issued ASU (Accounting Standards Update) 2010–06, Improving Disclosures about Fair Value Measurements, and ASU 2011–04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements, in an effort to increase the reporting transparency. We examine whether the increased fair value disclosures required by these two updates effectively decrease crash risk, defined as the frequency of extreme negative stock returns. In support of the hypothesis, we find that increased transparency from these updates reduces crash risk among U.S. banking firms and that the reduction is greater in banks that have a higher level of Level 3 financial assets.
       
  • Wealth transfers in rights offerings and the protective instruments
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s): Chin-Chong Lee, Wai-Ching Poon This study investigates the shareholder participation and wealth transfers associated with Hong Kong (HK) open offers. Compared with the results in the US where rights offerings are unpopular, open offers as one of the common rights offerings in HK also have high wealth transfers from nonparticipating to participating shareholders and low shareholder participation. High wealth transfers and low shareholder participation are thus not the main causes of the infrequent use of rights offerings in the US. High expected wealth transfers will lead to more negative announcement returns, but this adverse effect is weaker when there is a large shareholder take-up. This study for the first time finds that three main protective instruments could reduce the wealth transfers: (i) the better underwriter certification provided by the largest shareholders, (ii) the adoption of oversubscription privilege, and (iii) the avoidance of the CEO-chairman position simultaneously held by the largest shareholders.
       
  • The association between cost of debt and Hong Kong politically connected
           firms
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s): Mark A. Bliss, John A. Goodwin, Ferdinand A. Gul, Anson Wong This paper investigates the association between Hong Kong politically connected (PCON) firms and their cost of debt and find these firms are associated with significantly lower interest rates being charged by lenders compared to other (non-PCON) firms. We compare our results with earlier investigations of Malaysian and U.S. PCON firms and find that our results are consistent with the results of the U.S. but inconsistent with that of Malaysia. Our results suggest that the economic wealth, the extent of political power, and the pervasiveness of firms having political connections could account for the cross-country differences between the cost of debt and PCON firms.
       
  • Political patronage and analysts’ forecast precision
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s): Effiezal Aswadi Abdul Wahab, Janice How, Jason Park, Peter Verhoeven We test whether the channel by which the government plays the role of political patron to selected firms influences analysts’ forecast precision in Malaysia. Correcting for analysts’ self-selection bias, we find a negative relation between analysts’ forecast errors and the social dimension of political patronage, as proxied by government-controlled institutional ownership. The reverse is found for the economic dimension of political patronage, as proxied by the percentage shareholding of government-linked corporations. We find no evidence that the personal dimension of political patronage influences analysts’ forecast precision.
       
  • Identifying lobbying strategies: An analysis of public responses to the
           Productivity Commission Inquiry into executive remuneration in Australia
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s): Stacey Beaumont, Peter Clarkson, Irene Tutticci This study investigates lobbying behaviour over the two phases of the 2009 Productivity Commission Inquiry into executive remuneration within Australia. Consistent with expectations, behaviours appeared related to preference for change, the costs of regulatory change relative to those of lobbying, and the need for reputational capital. Industry participants, and those from the Representative and Professional bodies emerge as key opponents. Industry presented in a conciliatory manner during the first phase, revealing a preference for the status quo, but then directly targeted specific recommendations of concern, notably the ‘two strike’ and ‘no vacancy’ rules in the second phase. Respondents from the Representative and Professional Bodies were broadly and consistently supportive of change and the Inquiry’s final recommendations. We also find that these recommendations largely align with the views of the Representative Bodies, but conflict with those expressed by Industry in their second phase submissions. Finally, we find no evidence to suggest the motivation behind Industry lobbying related to poor remuneration practices.
       
  • Internal control risk and audit fees: Evidence from China
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s): Xu-dong Ji, Wei Lu, Wen Qu This study examines the association between internal control risk and audit fees under the voluntary adopting regime of the Basic Standard of Enterprise Internal Control in China. We find that audit fees are positively related to disclosed internal control weaknesses (ICWs). In particular, they are significantly associated with non-financial reporting-related, but not with financial reporting-related, ICWs.Our results also indicate that voluntary assurance in internal control reports can mitigate higher audit fees associated with ICWs. Our study provides timely evidence relating to the debate on whether the scope of internal control should be expanded to non-financial reporting-related areas.
       
  • Mandatory Corporate Social Responsibility: The Indian experience
    • Abstract: Publication date: December 2018Source: Journal of Contemporary Accounting & Economics, Volume 14, Issue 3Author(s): Abhishek Mukherjee, Ron Bird, Geeta Duppati The question we raise is what to do when companies fail to keep pace with societal expectations with respect to their corporate social responsibility (CSR). The response of the Indian government was to make it mandatory for large corporations to spend funds on CSR activities. In this paper, we investigate the success of this legislation both for the companies and the intended beneficiaries. We find that the impact of the legislation has fallen short of expectations both in terms of the volume of CSR expenditure generated and the activities to which it has been directed. In particular, we find that the legislation has had a negative corporate profitability which can impact on the willingness of companies to spend in this area. We conclude that greater care must be taken when implementing mandatory CSR if it is to be effective.
       
 
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