Journal of International Accounting, Auditing and Taxation

2008 - 2026

Current editor(s): R. Larson

From Elsevier
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Volume 60, issue C, 2026

Meeting stretch goals via incentive compensation: Evidence from two emerging-country organizations

Martin R.W. Hiebl and Dai Huu Nguyen

Do academic directors on audit committees affect corporate tax avoidance?

Dong Chen, Yingwen Guo, Qiliang Liu and Phyllis L.L. Mo

Board gender diversity and corporate dividend policy: International evidence

Xiaoqi Chen, Haozhe Song, Albert Tsang and Yingying Xin

CEO retirement and cost stickiness

Jamie Y. Tong, James Thewissen, Serene Xu Ni and Shimin Chen

Twenty years of IFRS ‘success’? A systematic review of Scopus literature

Erekle Pirveli and Jochen Zimmermann

Strategy typology and non-GAAP earnings disclosure

Zhangfan Cao, Steven Xianglong Chen, Yu-Lin Hsu and Edward Lee

Audit effort and audit fee stickiness

Nikolaos I. Karampinis

Double taxation treaties and disclosure of offshore activities: evidence of tax avoidance incentive

Wenbin Cao, Rong Ding and Chih-Chieh Hsieh

Social capital and accounting conservatism☆

Mansoor Afzali, Gonul Colak, Iftekhar Hasan and Minna Martikainen

Customer concentration and firm value: Evidence from China

Huiqiang Wang, Wenzhi Wu and Zheng Liu

Does blockchain enhance financial reporting quality?

Jean Jinghan Chen, Xinxian Chen and Jason Zezhong Xiao

Does the presence of institutional dual holders affect audit pricing?

Yingwen Guo, Liang Xu, Jing Xue, Haoyi Yang and Chunqiu Zhang

Special Issue: Contemporary corporate governance issues in the digitised economy

Jean Jinghan Chen

The influence of digital information and technological advancement on firms’ ethical practices

Marika Carboni, Degl’Innocenti, Marta, Franco Fiordelisi and Davide Salvatore Mare

Data breach disclosure laws and corporate tax planning activities

Yanlei Zhang

The boardroom firewall: Gender diversity and cybersecurity

Kurt A. Desender and Mónica LópezPuertas-Lamy

The impact of managerial attention to digital transformation on stock price synchronicity from the dynamic capability perspective

Jin Jiang, Xiangyun Lu, Li Xie, Rui Ye and Peng Cheng

Do monitoring or advisory lead independent directors with financial expertise matter to managerial opportunism?

Andrews Owusu, Wansu Hu, Frank Kwabi and Kamil Omoteso

Chief executive officer incentives and integrated reporting practices: Evidence from the US market

Mohammad Abweny, Aamina Khurram, Rizwan Ahmed and Rasmi Meqbel

Digital supply chain finance, government-business relationship and ESG performance: Evidence from the ZARFS platform in China

Bing Gong, Siyang Xu, Zhaoyi Xu and Cheng Cheng

Experimental evidence of experience effects on auditors’ identification of traditional and cybersecurity risks

Maarten A. Siglé and Niels van Nieuw Amerongen

The IASB standard-setting literature: a survey of evidence and future research opportunities

Humayun Kabir

Climate risk governance, green transformation initiatives, and carbon mitigation performance

Md. Tanvir Hamim and Sabur Mollah

Are auditors more conservative in their year of fate? evidence from zodiac-year beliefs in China

Weihua Zhang, Xi Yang, Caiyue Ouyang, Xin Wang and Wenxia Ge

Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity

Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane

Temporal dynamics of tax avoidance: impacts of tax audits in Brazil

Fabiano de Castro Liberato Costa, Antonio Lopo Martinez and Roberto Carlos Klann

The role of financial reporting controls in constraining earnings management: European evidence

Francesco Avallone, Alberto Quagli, Paola Ramassa and Lorenzo Simoni

The role of identity in auditing: A review, synthesis, and research agenda

Ahmad Abdollahi, Rúben M.T. Peixinho and Carlos J.F. Cândido

Price contagion effects of fraudulent events of foreign issuers: Evidence from Taiwan

Wu-Po Liu, Mengyu Ma, Hung-Wei Tseng and Wan-Ci Huang

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