Journal of International Accounting, Auditing and Taxation

2008 - 2025

Current editor(s): R. Larson

From Elsevier
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Volume 59, issue C, 2025

Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry

Mohammad Zaid Alaskar, Ja Ryong Kim, Tam Huy Nguyen and Muhammad Rafique

Overconfident CEOs, corporate social responsibility, and tax avoidance: Evidence from China

Panagiotis Karavitis, Pantelis Kazakis and Tianyue Xu

Internal governance, external pressure, and biodiversity disclosure

Ali Uyar, Habiba Al-Shaer, Cemil Kuzey and Abdullah S. Karaman

The spillover effect of ADR activity on stock price synchronicity: Empirical evidence in emerging markets

Dante B.C. Viana

Voice and the tax practitioner: The rhetoric and the reality of employee voice mechanisms in Big 4 accounting firms

Brendan McCarthy, Elaine Doyle, Joan Ballantine and O’Sullivan, Michelle

Do female audit partners matter for audit quality? Evidence from Iran

Javad Oradi, Naser Makarem and Reza Hesarzadeh

Do auditors charge clients with higher audit fees for blockchain investments?

Jean Jinghan Chen, Lingyu Huang, Jason Zezhong Xiao and Haoyu Zhang

Management tone and corporate information asymmetry in times of pandemic crisis

Yang Wang, Xin Chen and Yifei Zhang

Corporate political connection disruption and audit pricing: Evidence from involuntary departure of politically connected independent directors in China under Rule 18

Khalid Mehmood, Xuedan Tao, Wang, Huabing (Barbara) and Wei Zhang

Financial expert CEOs: Evidence from purchase price allocation

Francesca Rossignoli, Saverio Bozzolan and Andrea Lionzo

The nuanced interplay between blockholders and audit fees: Empirical evidence from the UK alternative investment market

Omar Alhamad, Sardar Ahmad and John Ziyang Zhang

Do board meetings matter in the insurance industry?

Michael Adams and Zafeira Kastrinaki

Social capital, corporate governance, and earnings management: Cross-country evidence

Ahmed Aboud, Sonia Brandon, Hesham Bassyouny, Panagiota Papadimitri and Tarek Abdelfattah

The effect of female lead signing partners on modified audit opinions: Evidence from Japan

Noriyuki Tsunogaya, Masaki Kusano and Yoshihiro Sakuma

Publishing in JIAAT – Part 5: Conclusions

Stergios Leventis

Tax avoidance and evasion under economic political uncertainty: The moderating roles of tax morale and religiosity

Christos I. Negkakis, Ioannis C. Negkakis, Christos Pavlou and Antonios Persakis

Ownership structure and earnings quality in private family firms

Charlotte Haugland Sundkvist, Limei Che and Tonny Stenheim

Corporate social responsibility board committee and tax disclosure

Gianluca Ginesti and Domenico Campa

The Effect of the Invisible Power: Board Informal Hierarchy and Corporate Tax Avoidance

He Xiao and Jianqun Xi

Volume 58, issue C, 2025

Religiosity, secrecy culture, and corporate social responsibility report assurance

Kriengkrai Boonlert-U-Thai, Weerapong Kitiwong and Muttanachai Suttipun

Access to finance and corporate tax avoidance: International evidence

Ramzi Benkraiem, Safa Gaaya, Faten Lakhal and Merve Kilic

Corporate governance, national governance quality, and biodiversity reporting: Global evidence

Nurlan S. Orazalin, Collins G. Ntim and John Kalimilo Malagila

Analysis of non-English key audit matters: Do key audit matters influence investor sentiment?

Weerapong Kitiwong, Erboon Ekasingh and Naruanard Sarapaivanich

The role and power of technical staff in international accounting standard setting

Sebastian Hoffmann

An analysis of JIAAT editorial board composition and research review

Stergios Leventis, Emmanouil Dedoulis and Stavroula Kourdoumpalou

Aggressiveness in corporate financial and tax reporting:Do employee directors matter? A cross-country study

Phuong Nguyen Trang Doan, Mieke Dingenen, Ann Gaeremynck and Piet Sercu

Factors influencing the adoption of IFRS in the MENA region: A neo-institutional approach

Abdulbaset Ab. Klish, Moade Shubita, Kamil Omoteso and Junjie Wu

Risk driven innovation in the not so boring accountancy profession

Marc Cowling, Charles A. Ambilichu, Liafisu Sina Yekini and Kamil Omoteso

Editorial Publishing in JIAAT: Part 4 – Drafting the hypotheses

Stergios Leventis

Does the board of directors and their stock ownership mitigate interest payment classification shifting? UK evidence

Mohamed Hessian, Alaa Mansour Zalata and Khaled Hussainey

Does corporate social performance influence a firm’s choice of product recall strategy?

Joyce van der Laan Smith, Brandon Byunghwan Lee, Daniel Gyung Paik and Ajay Adhikari

Does age similarity between audit committee chair and engagement partner affect audit quality?

Salem Alhababsah and Alaa Alhaj-Ismail

Personal traits of CEOs and cybersecurity-related disclosure

Vu Quang Trinh, Marwa Elnahass and Fotios Pasiouras

The effect of cost asymmetry on future tax avoidance

Constantinos Chalevas, Dimitrios Ntounis and Orestes Vlismas

Does culture influence mentoring perspectives? A comparative study of India and the U.S

Tom Downen and Gaurav Gupta

ESG performance and cash effective tax rates: Evidence from UK listed firms

Nouf Binhadab

Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure

Siwen Liu and Hans van der Heijden

Should insurance be disclosed in corporate financial statements? An analysis of the views of stakeholders

Michael Adams

Celebrating JIAAT’s 30th anniversary: Special articles, recognitions, and thank yous

Robert K. Larson

Volume 57, issue C, 2024

Why do female lead auditors charge a fee premium? evidence from the UK audit market

Andrews Owusu, O’Sullivan, Noel, Frank Kwabi and Mark David Holmes

Evolution, trends, and recent developments in international accounting studies: A synthesis of evidence published in “Research in Accounting Regulation”

Natalia Mintchik, Stephen Moehrle and Jennifer Reynolds-Moehrle

Editorial publishing in JIAAT: Part 3 – Writing the introduction

Stergios Leventis

Financial development and tax evasion: International evidence from OECD and non-OECD countries

Amir Allam, Heba Abou-El-Sood, Mahmoud Elmarzouky and Ahmed Yamen

Accruals quality and efficient investing: Cross-country evidence

Seraina Anagnostopoulou

Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy

Maarten A. Siglé, Sjoerd Goslinga, Lisette E.C.J.M. van der Hel and Ryan J. Wilson

Whistleblowing intentions by public accountants in a non-Western society: The case of Japanese accountants

Shinji Horiguchi, Roszaini Haniffa and Mohammad Hudaib

Reliability of the audit committee in weak institutional environments: Evidence from Nigeria

Folajimi Ashiru, Emmanuel Adegbite, Jane Frecknall-Hughes and Olabisi Daodu

Volume 56, issue C, 2024

Business strategy, earnings properties, and earnings quality

Nikolaos Karampinis, Orestes Vlismas and Apostolos Ballas

Has the Transparency Directive benefited the United Kingdom?

Sheehan Rahman

Human development and the quality of financial reporting among the local governments in Indonesia

Fuad Rakhman and Singgih Wijayana

Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board

Victoria Krivogorsky

Editorial: Publishing in JIAAT Part 2 – Research methods

Stergios Leventis

Special Issue: Literature reviews exploring international aspects of accounting, auditing, and taxation

Stergios Leventis, Helen Kang and Luke Watson

Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context

Emita Astami, Agus Joko Pramono, Rusmin Rusmin, Fitra Roman Cahaya and Teerooven Soobaroyen

The impact of industry competition on the value relevance of goodwill impairments across different information environments

Ahmad Alshehabi, Hussein Halabi, Sami Adwan and Sabri Boubaker

Related party transactions and earnings management under the UK different regulatory environments of the main and alternative investment markets

Mohammad Alhadab and Malek El Diri

Diffusion theory, economic consequences, and adoption of international standards on auditing around the world

Ibrahim Khalifa Elmghaamez, Collins G. Ntim and Kemi C. Yekini