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Journal of International Accounting, Auditing and Taxation

2008 - 2017

Current editor(s): R. Larson

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

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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