Journal of International Accounting, Auditing and Taxation

2008 - 2025

Current editor(s): R. Larson

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

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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

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