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Journal of International Accounting, Auditing and Taxation

2008 - 2020

Current editor(s): R. Larson

From Elsevier
Bibliographic data for series maintained by Haili He ().

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Volume 38, issue C, 2020

Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy Downloads
Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello
Did mandatory IFRS adoption affect the cost of capital in Latin American countries? Downloads
André Aroldo Freitas de Moura, Aljaohra Altuwaijri and Jairaj Gupta
Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises Downloads
Anahi Briozzo and Diana Albanese
Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan Downloads
Masaki Kusano
Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market Downloads
Tarek Abdelfattah and Ahmed Aboud
Diffusion theory, national corruption and IFRS adoption around the world Downloads
Moataz El-Helaly, Collins Ntim and Manar Al-Gazzar

Volume 37, issue C, 2019

Exploring PCAOB inspection results for audit firms headquartered outside of the US Downloads
Renee Flasher and Kristy Schenck
Review engagements – structure of audit firm methodology and its situational application in Germany Downloads
Klaus Ruhnke and Stefanie Schmitz
Governance structures and the compensation of powerful corporate leaders in financial firms during M&As Downloads
Henry Agyei-Boapeah, Collins Ntim and Samuel Fosu
Impacts of digitization on auditing: A Delphi study for Germany Downloads
Victor Tiberius and Stefanie Hirth
Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation Downloads
Elizabeth A. Gordon, Giorgio Gotti, Joanna H. Ho, Araceli Mora and Richard D. Morris
Did the SEC administrative proceedings against Chinese auditors affect audit quality? Downloads
Guoping Liu and Jerry Sun

Volume 36, issue C, 2019

Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong pp. - Downloads
Kam-Wah Lai
The effect of international income shifting on the link between real investment and corporate taxation pp. - Downloads
Mário Marques, Carlos Pinho and Tânia Menezes Montenegro
The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions pp. - Downloads
Roger Meuwissen and Reiner Quick
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets pp. - Downloads
Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman and Khaled Hussainey
Effects of institutional factors on the accruals anomaly in Latin America pp. - Downloads
Jeíce Catrine Cordeiro Moreira, Gerlando A.S.F. Lima and Alan Diógenes Góis
The impact of corporate governance on corporate tax avoidance—A literature review pp. - Downloads
Jost Kovermann and Patrick Velte

Volume 35, issue C, 2019

The impact of corporate governance and political connections on information asymmetry: International evidence from banks in the Gulf Cooperation Council member countries pp. 1-17 Downloads
Abiot Tessema
Managerial ownership, audit firm size, and audit fees: Australian evidence pp. 18-36 Downloads
Yuan George Shan, Indrit Troshani and Ann Tarca
Research on International Standards on Auditing: Literature synthesis and opportunities for future research pp. 37-56 Downloads
Elina Haapamäki and Jukka Sihvonen
Partner industry specialization and audit pricing in the United Kingdom pp. 57-70 Downloads
Khairul Ayuni Mohd Kharuddin, Ilias G. Basioudis and David Hay
Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan pp. 71-84 Downloads
Salem Alhababsah
Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality pp. 85-107 Downloads
Ahmed A. Sarhan, Collins Ntim and Basil Al-Najjar

Volume 34, issue C, 2019

Cost behavior around corporate tax rate cuts pp. 1-11 Downloads
Jesper Haga, Henrik Höglund and Dennis Sundvik
Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors? pp. 12-29 Downloads
Weixing Cai, Edward Lee, Alice Liang Xu and Zeng, Cheng (Colin)
Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China? pp. 30-48 Downloads
Yuan George Shan
The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence pp. 49-68 Downloads
Sun Liu
Does group cohesion moderate auditors’ whistleblowing intentions? pp. 69-90 Downloads
Philmore Alleyne, Roszaini Haniffa and Mohammad Hudaib
The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection pp. 91-107 Downloads
Jinshuai Hu and Jeong-Bon Kim

Volume 33, issue C, 2018

The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence pp. 2-17 Downloads
Ahmed Aboud, Clare Roberts and Alaa Mansour Zalata
A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions pp. 18-39 Downloads
Madeline Trimble
Tax avoidance over time: A comparison of European and U.S. firms pp. 40-63 Downloads
Martin Thomsen and Christoph Watrin
The Chinese stimulus program from 2008 to 2010 and accounting information quality pp. 64-78 Downloads
Qian Hao, Xiangyan Shi and Danlu Bu
A commentary on accounting standards and the disclosure problem: Exploring a way forward pp. 79-89 Downloads
Hamilton Elkins and Gary Entwistle

Volume 32, issue C, 2018

Corporate tax compliance: Is a change towards trust-based tax strategies justified? pp. 3-16 Downloads
Maarten Siglé, Sjoerd Goslinga, Roland Speklé, Lisette van der Hel and Robbert Veldhuizen
Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members pp. 17-29 Downloads
Ahmed Yamen, Amir Allam, Ahmed Bani-Mustafa and Ali Uyar
Top management team heterogeneity, governance changes and book-tax differences pp. 30-46 Downloads
Nor Shaipah Abdul Wahab, Collins Ntim, Mohd Muttaqin Mohd Adnan and Wei Ling Tye
The interplay between related party transactions and earnings management: The role of audit quality pp. 47-60 Downloads
Moataz El-Helaly, Ifigenia Georgiou and Alan D. Lowe
Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations? pp. 61-69 Downloads
Jenice Prather-Kinsey, Scott Boyar and Anthony C. Hood

Volume 31, issue C, 2018

Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms pp. 1-19 Downloads
Nina Franzen and Barbara E. Weißenberger
Board of directors, audit committee, and firm performance: Evidence from Greece pp. 20-36 Downloads
Haiyan Zhou, Stephen Owusu-Ansah and Anastasia Maggina
Political connections, financial reporting and auditing: Survey of the empirical literature pp. 37-51 Downloads
Ahsan Habib, Dinithi Ranasinghe, Abdul Haris Muhammadi and Ainul Islam
The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe pp. 52-73 Downloads
Francesco Mazzi, Richard Slack and Ioannis Tsalavoutas
A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment pp. 74-89 Downloads
Philip K. Hong, Daniel Gyung Paik and Joyce Van Der Laan Smith

Volume 30, issue C, 2018

Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management pp. 2-17 Downloads
Michael Lacina, B. Brian Lee and Dong Wuk Kim
Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context pp. 18-31 Downloads
Stefania Veltri and Olga Ferraro
Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies pp. 32-44 Downloads
Sihai Li, Huiying Wu, Jian Zhang and Parmod Chand
Effect of capitalizing operating leases on credit ratings: Evidence from Japan pp. 45-56 Downloads
Masaki Kusano
The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia pp. 57-68 Downloads
Agus Fredy Maradona and Parmod Chand
Audit quality, debt financing, and earnings management: Evidence from Jordan pp. 69-84 Downloads
Ebraheem Saleem Salem Alzoubi
Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region pp. 85-105 Downloads
Naima Lassoued, Mouna Ben Rejeb Attia and Houda Sassi
An empirical test of SEC enforcement in the audit market pp. 106-116 Downloads
Stergios Leventis
A review and analysis of Advances in International Accounting research pp. 117-126 Downloads
Sara York Kenny and Robert K. Larson
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