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Journal of International Accounting, Auditing and Taxation

2008 - 2022

Current editor(s): R. Larson

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

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Volume 49, issue C, 2022

Does CFO vertical duality affect financial outcomes? Evidence from the CFO acting as the head of accounting Downloads
Meng Lyu, Xiaojie Christine Sun and Bing Wang
Peer firms’ reporting frequency and stock price synchronicity: European evidence Downloads
Jesper Haga, Kenneth Högholm and Dennis Sundvik
The real earnings management gap between private and public firms: Evidence from Europe Downloads
Jingwen Yang, Danial Hemmings, Aziz Jaafar and Richard H.G. Jackson
How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand Downloads
Humayun Kabir and Li Su
Spanish economist-accountants’ perceptions of changes in regulation due to IFRS adoption Downloads
Esther Ortiz-Martínez, Salvador Marín-Hernández and Marcos Antón-Renart
The impact of mandatory adoption of IFRS in Saudi Arabia Downloads
Mohammad Nurunnabi, Han Donker and Eva K. Jermakowicz
Recognition of provisional goodwill: Real need or communication strategy? Downloads
Elisa Roncagliolo and Francesco Avallone
Narrative disclosure tone: A review and areas for future research Downloads
Hesham Bassyouny, Tarek Abdelfattah and Lei Tao

Volume 48, issue C, 2022

Ethical reasoning in tax practice: Law or is there more? Downloads
Elaine Doyle, Jane Frecknall-Hughes and Barbara Summers
Book-tax differences and risk: Does shareholder activism matter? Downloads
Nor Shaipah Abdul Wahab, Collins G. Ntim, Wei Ling Tye and Mohammad Hassan Shakil
Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms Downloads
Annika Brasch, Brigitte Eierle and Robin Jarvis
An international study on the impact of corruption on analysts’ forecasts Downloads
Emmanuel Mamatzakis
Acquiring firms’ transparency and their returns around M&A announcements: Evidence from China Downloads
Rita W.Y. Yip, Danqing Young, Beibei Liu and Zhichen Wang
The impact of IFRS adoption on IPOs management earnings forecasts in Australia Downloads
Georgios Georgakopoulos, Dimitrios Gounopoulos, Chen Huang and Victoria Patsika

Volume 47, issue C, 2022

CEO duality and tax avoidance: Empirical evidence from Greece Downloads
Georgios Kolias and Evangelos Koumanakos
The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies Downloads
Sandra Janet Cereola and Joanna Dynowska
When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size Downloads
Chaudhry Ghafran, Noel O'Sullivan and Sofia Yasmin
Auditors’ self-actualization and ability to resist client pressure: Evidence from Canada Downloads
Rachel Papirakis
Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon Downloads
Sandra Khalil and Yusuf Sidani
Auditor independence: The effect of auditors’ quality control efforts and corporate governance Downloads
Seokyoun Hwang, Bharat Sarath and Seung-youb Han
Transfer pricing comparables: Preferring a close neighbor over a far-away peer? Downloads
Bert Steens, Thibaut Roques, Sébastien Gonnet, Christof Beuselinck and Matthias Petutschnig
The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts Downloads
Ibrahim Al-Aamri, Simon Hussain, Chen Su and Hwa-Hsien Hsu
The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions Downloads
Marshall A. Geiger, Ilias G. Basioudis and Paul DeLange
Board structure and financial stability of financial firms: Do board policies and CEO duality matter? Downloads
Ali Uyar, Shaista Wasiuzzaman, Cemil Kuzey and Abdullah S. Karaman

Volume 46, issue C, 2022

Cost stickiness: A systematic literature review of 27 years of research and a future research agenda Downloads
Awad Elsayed Awad Ibrahim, Hesham Ali and Heba Aboelkheir
The effect of foreign institutional ownership on corporate tax avoidance: International evidence Downloads
Iftekhar Hasan, Incheol Kim, Haimeng Teng and Qiang Wu
Do changes in deferred revenue indicate future financial performance? Evidence from India Downloads
Pratibha Wasan, Kalyani Mulchandani and Ketan Mulchandani
Does IFRS experience improve analyst performance? Downloads
Ran R. Barniv, Mark Myring and Tiffany Westfall
The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK Downloads
Ruba Subhi Hamed, Basiem Khalil Al-Shattarat, Wasim Khalil Al-Shattarat and Khaled Hussainey
How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel Downloads
Ramzi Benkraiem, Itidel Bensaad and Faten Lakhal
Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany Downloads
Tami Dinh and Wolfgang Schultze
The cooperative approach to corporate tax compliance: An empirical assessment Downloads
Maarten A. Siglé, Sjoerd Goslinga, Roland F. Speklé and Lisette E.C.J.M. van der Hel
The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms Downloads
Cláudio Pais and Cláudia Afecto Dias
The information content of earnings for UK firms disclosing under UK GAAP and IFRS Downloads
Kingsley O. Olibe, Robert H. Strawser and William R. Strawser

Volume 45, issue C, 2021

CEO succession origin, audit report lag, and audit fees: Evidence from Iran Downloads
Javad Oradi
Accounting constructs and economic consequences of IFRS adoption in India Downloads
Vedprakash Vasantrao Meshram and Jagriti Arora
The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions Downloads
Mohamed H. Elmagrhi, Collins Ntim, Yan Wang, Ahmed A. Elamer and Richard Crossley
Executive compensation disclosure, ownership concentration and dual-class firms: An analysis of Swedish data Downloads
Katarzyna Cieslak, Mattias Hamberg and Derya Vural
IFRS convergence and accounting quality: India a case study Downloads
Ajay Adhikari, Manish Bansal and Ashish Kumar

Volume 44, issue C, 2021

Pre-IPO earnings management: Evidence from India Downloads
Ehsan Nikbakht, Sayan Sarkar, Garrett C. Smith and Andrew C. Spieler
What are the effects of culture and institutions on classification shifting in India? Downloads
Eric O. Boahen and Emmanuel C. Mamatzakis
Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia Downloads
Wan Nordin Wan-Hussin, Hadiati Fitri and Basariah Salim
Analysis of a tax amnesty’s effectiveness in Indonesia Downloads
Ain Hajawiyah, Trisni Suryarini, Kiswanto, and Tarsis Tarmudji
Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil Downloads
Ana Paula Silva, Alexandra Fontes and Adelaide Martins

Volume 43, issue C, 2021

Informed trading and earnings announcement driven disagreement in global markets Downloads
Tao Chen
Ethical behavior, auditing strength, and tax evasion: A worldwide perspective Downloads
Ramzi Benkraiem, Ali Uyar, Merve Kilic and Friedrich Schneider
The different dimensions of sustainability and bank performance: Evidence from the EU and the USA Downloads
Souad Moufty, Ephraim Clark and Basil Al-Najjar
The usefulness of Non-IFRS segment data Downloads
Max Göttsche, Stephan Küster and Tobias Steindl
Managerial tools used to meet or beat analyst forecasts: Evidence from the UK Downloads
Yousuf Khamis Al Mabsali, Robert Hayward and Yasser Eliwa
Country-specific drivers of the value relevance of goodwill impairment losses Downloads
Ahmad Alshehabi, George Georgiou and Alessandro S. Ala
Income smoothing in European banks: The contrasting effects of monitoring mechanisms Downloads
Costanza Di Fabio, Paola Ramassa and Alberto Quagli
Audit fees, non-audit fees and access to finance: Evidence from India Downloads
Rasheed Alrashidi, Diogenis Baboukardos and Thankom Arun
Effects of the Big 4 national and city-level industry expertise on audit quality in the United Kingdom Downloads
Khairul Ayuni Mohd Kharuddin, Ilias G Basioudis and Omar Al Farooque
Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms Downloads
Anwer S. Ahmed and Takuya Iwasaki
Page updated 2022-12-09