Journal of International Accounting, Auditing and Taxation

2008 - 2024

Current editor(s): R. Larson

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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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

Volume 55, issue C, 2024

Operational risk disclosure quality and national culture: Evidence from the E.U. Banking industry

Florence Pinto Basto and Ana Marques

Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics

Ahmed A. Sarhan, Mohamed H. Elmagrhi and Emad M. Elkhashen

Do taxes explain why firms rarely use performance-based malus contracts?

Rainer Niemann and Mariana Sailer

Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees

Mahmoud Hosseinniakani, Conny Overland and Niuosha Samani

Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom

Kaleemullah Abbasi, Ashraful Alam, Md. Borhan Uddin Bhuiyan and Md Tariqul Islam

The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions

Reiner Quick and Sanjar Sayar

Value relevance of accounting numbers and sustainability information in Europe: Empirical evidence from nonfinancial companies

Alessandro Migliavacca

Informal institutions in accounting research: A structured literature review

Stergios Leventis, Ioannis Tsalavoutas and Fanis Tsoligkas

Abnormal audit fees and financial reporting quality: A meta-analysis

Xuelian Li and Ming Liu

A structured literature review of empirical research on mandatory auditor rotation

Cristina Florio

Volume 54, issue C, 2024

The real effects of financial reporting: Evidence and suggestions for future research

Henrike Biehl, Christopher Bleibtreu and Ulrike Stefani

Social media in accounting research: A review and future research agenda

Michail Nerantzidis, Ioannis Tampakoudis and Chaoyuan She

Regulatory investigations, media coverage, and audit opinions

Xuelian Li, Liang Dong, Hung Wan Kot and Ming Liu

Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies

Irina Alexeyeva

How do auditors’ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?

Erik S. Boyle

The materiality of non-financial tax disclosure: Experimental evidence

Max Göttsche, Florian Habermann and Sebastian Sieber

The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea

Woo Jae Lee and Seung Uk Choi

Corporate governance reforms and voluntary disclosure: International evidence on management earnings forecasts

Chih-Hsien Liao, Ziyao San and Albert Tsang

Book-tax conformity and earnings management: A research agenda

Stylianos Floropoulos, Maria Tsipouridou and Charalambos Spathis

What do we know about tax treaties and how can accounting research contribute?

Ashley West and Brett Wilkinson

Volume 53, issue C, 2023

Earnings management to avoid losses: Evidence in non-listed Colombian companies

José E. Tobar Arias, Andrés Mora Valencia and Julián Benavides Franco

Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK

Andrews Owusu, Frank Kwabi, Ruth Owusu-Mensah and Ahmed A Elamer

Social ties and related party transactions

Guang-Zheng Chen

Asymmetric cost behavior: Theory, meta-analysis, and implications

Vasilios-Christos Naoum, Dimitrios Ntounis, Georgios Papanastasopoulos and Orestes Vlismas

CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation

Hany Elbardan, Ali Uyar, Cemil Kuzey and Abdullah S. Karaman

Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?

Bilal,, Bushra Komal, Ernest Ezeani, Muhammad Usman, Frank Kwabi and Chengang Ye

Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China

Sun Liu and Jie Zhang

Is expanded auditor reporting meaningful? UK evidence

Mohamed Elsayed, Tamer Elshandidy and Yousry Ahmed

Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union

Ahmed Aboud

Volume 52, issue C, 2023

The goodwill impairment test under IFRS: Objective, effectiveness and alternative approaches

Niclas Hellman and Tomas Hjelström

National culture and tax evasion: The role of the institutional environment quality

Amir Allam, Tantawy Moussa, Mona Abdelhady and Ahmed Yamen

Financial statement comparability and the usefulness of earnings: Some Canadian evidence

Shadi Farshadfar, Laleh Samarbakhsh and Yige Jiang

An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence

Akrum Helfaya, Ahmed Aboud and Essam Amin

Narrative tone and earnings persistence

Sheehan Rahman

Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?

Fereshteh Mahmoudian, Dongning Yu, Jing Lu, Jamal A. Nazari and Irene M. Herremans

The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom

Qian Song and Kevin Holland

How can governance, human capital, and communication practices enhance internal audit quality?

Stéphanie Thiéry, Stephane Lhuillery and Marion Tellechea

Boundaries of the firm and real earnings management

Vijaya Bhaskar Marisetty and Sairam Moturi