Economics at your fingertips  

Journal of International Accounting, Auditing and Taxation

2008 - 2017

Current editor(s): R. Larson

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 29, issue C, 2017

The impact of equity incentive plans on analysts’ earnings forecasts and stock recommendations for Chinese listed firms: An empirical study pp. 1-13 Downloads
Sun Liu
Future orientation and taxes: Evidence from big data pp. 14-31 Downloads
Matthias Petutschnig
Executive compensation disclosure and private control benefits: A comparison of U.S. and Canadian dual class firms pp. 32-51 Downloads
Surjit Tinaikar
Managing earnings using classification shifting: UK evidence pp. 52-65 Downloads
Alaa Mansour Zalata and Clare Roberts
Trade-off between real activities earnings management and accrual-based manipulation-evidence from China pp. 66-80 Downloads
Jie Gao, Baichao Gao and Xiao Wang
Risk disclosures, international orientation, and share price informativeness: Evidence from China pp. 81-102 Downloads
Youchao Tan, Cheng Colin Zeng and Tamer Elshandidy
The Big 4 premium: Does it survive an auditor change? Evidence from Europe pp. 103-117 Downloads
Rouven Fleischer, Max Goettsche and Maximilian Schauer
Value relevance of biological assets under IFRS pp. 118-126 Downloads
Rute Gonçalves, Patrícia Lopes and Russell Craig

Volume 28, issue C, 2017

Collaboration networks in accounting research pp. 1-9 Downloads
Andreas Andrikopoulos and Konstantinos Kostaris
Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK pp. 10-30 Downloads
Ashraf E. Elbakry, Jacinta C. Nwachukwu, Hussein A. Abdou and Tamer Elshandidy
Book-tax conformity and earnings management in response to tax rate cuts pp. 31-42 Downloads
Dennis Sundvik
Mapping forensic accounting in the UK pp. 43-56 Downloads
Sarah Hegazy, Alan Sangster and Amr Kotb

Volume 27, issue C, 2016

Interpretation of probability expressions in accounting: The effects of frame switching pp. 1-12 Downloads
Esperanza Huerta, Yanira Petrides and Gary P. Braun
Accounting for goodwill under IFRS: A critical analysis pp. 13-25 Downloads
Sven-Erik Johansson, Tomas Hjelström and Niclas Hellman
Tax-induced distortions of effort and compensation in a principal-agent setting pp. 26-39 Downloads
Jan Thomas Martini, Rainer Niemann and Dirk Simons
The economic consequences of IFRS adoption: Evidence from New Zealand pp. 40-48 Downloads
Muhammad Nurul Houqe, Reza M. Monem and Tony van Zijl

Volume 26, issue C, 2016

Earnings management in India: Managers’ fixation on operating profits pp. 1-12 Downloads
Neerav Nagar and Kaustav Sen
Internal auditing in the Middle East and North Africa: A literature review pp. 13-27 Downloads
Mahmoud Al-Akra, Waleed Abdel-Qader and Mamun Billah
The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments pp. 28-46 Downloads
Christopher Hodgdon and Susan B. Hughes
Effects of overseas subsidiaries on worldwide corporate taxes pp. 47-59 Downloads
Namryoung Lee and Charles Swenson

Volume 25, issue C, 2015

Corporate accruals quality during the 2008–2010 Global Financial Crisis pp. 1-15 Downloads
Neal Arthur, Qingliang Tang and Lin, Zhiwei (Stanley)
Corporate governance and forward-looking disclosure: Evidence from China pp. 16-30 Downloads
Sun Liu
Information content of SFAS 157 fair value reporting pp. 31-45 Downloads
Mohamed A. Elbannan and Mona A. Elbannan
Audit firm rotation, audit fees and audit quality: The experience of Italian public companies pp. 46-66 Downloads
Silvano Corbella, Cristina Florio, Giorgio Gotti and Stacy A. Mastrolia

Volume 24, issue C, 2015

The value-relevance of disclosed summarised financial information of listed associates pp. 1-12 Downloads
Wessel M. Badenhorst, Leon M. Brümmer and Johannes H.vH. de Wet
The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis pp. 13-28 Downloads
Khaled Samaha, Hichem Khlif and Khaled Hussainey
Corporate governance and financial reporting quality in China: A survey of recent evidence pp. 29-45 Downloads
Ahsan Habib and Haiyan Jiang
Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt pp. 46-60 Downloads
Ahmed Ebrahim and Tarek Abdel Fattah
The impact of audit committee characteristics on the implementation of internal audit recommendations pp. 61-71 Downloads
Abdulaziz Alzeban and Nedal Sawan
The effects of mandatory IFRS adoption and conditional conservatism on European bank values pp. 72-81 Downloads
Panayotis Manganaris, Charalambos Spathis and Apostolos Dasilas
Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain pp. 82-93 Downloads
Josep Garcia-Blandon and Josep Ma Argiles
An empirical analysis of the changes in tax audit focus on international transfer pricing pp. 94-104 Downloads
K. Hung Chan, Agnes W.Y. Lo and Phyllis L.L. Mo
Can expertise mitigate auditors’ unintentional biases? pp. 105-117 Downloads
Andres Guiral, Waymond Rodgers, Emiliano Ruiz and Jose A. Gonzalo-Angulo

Volume 23, issue 2, 2014

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3 pp. 59-73 Downloads
Mattias Hamberg and Leif-Atle Beisland
Factors affecting the internal audit effectiveness: A survey of the Saudi public sector pp. 74-86 Downloads
Abdulaziz Alzeban and David Gwilliam
Does mandatory IFRS adoption improve information quality in low investor protection countries? pp. 87-97 Downloads
Muhammad Nurul Houqe, Samuel Easton and Tony van Zijl
The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software pp. 98-108 Downloads
Ajay Adhikari, Luis Betancourt and Faleh Alshameri

Volume 23, issue 1, 2014

Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market pp. 1-17 Downloads
Vera Palea
Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy pp. 18-31 Downloads
John Incardona, Yezen Kannan, Ronald Premuroso, Julia L. Higgs and Ivy Huang
Does accounting conservatism improve the corporate information environment? pp. 32-43 Downloads
Jinshuai Hu, Annie Yuansha Li and Zhang, Feida (Frank)
Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions pp. 44-57 Downloads
Andrés Guiral, Emiliano Ruiz and Hyun Jung Choi

Volume 22, issue 2, 2013

Aggressive reporting, investor protection and stock price informativeness: Evidence from Chinese firms pp. 71-85 Downloads
Zhongbo Yu, Liuchuang Li, Gaoliang Tian and Hao Zhang
Asset value management in the Portuguese real estate sector pp. 86-97 Downloads
Inês Pinto
Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan pp. 98-108 Downloads
Ling-Ling Chang, Fujen Daniel Hsiao and Yann-Ching Tsai
Voluntary disclosures of intangibles information by U.S.-listed Asian companies pp. 109-118 Downloads
Gaurav Kumar

Volume 22, issue 1, 2013

Do modified audit opinions for Shanghai listed firms convey heterogeneous information? pp. 1-11 Downloads
Donglin Pei and Philip A. Hamill
The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms pp. 12-25 Downloads
Grantley Taylor and Grant Richardson
The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence pp. 26-38 Downloads
Denis Cormier, Sylvain Houle and Marie-Josée Ledoux
The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK pp. 39-56 Downloads
Axel Haller and Martin Wehrfritz
Balance between auditing and marketing: An explorative study pp. 57-70 Downloads
Pernilla Broberg, Timurs Umans and Carl Gerlofstig
Page updated 2018-04-21