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Journal of International Accounting, Auditing and Taxation

2008 - 2018

Current editor(s): R. Larson

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

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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, Bani-Mustafa, Ahmed and Ali Uyar
Top management team heterogeneity, governance changes and book-tax differences pp. 30-46 Downloads
Nor Shaipah Abdul Wahab, Collins G. 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
El-Helaly, Moataz, 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
Prather-Kinsey, Jenice, 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, Owusu-Ansah, Stephen 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

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 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
Al-Akra, Mahmoud, Abdel-Qader, Waleed 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 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
Garcia-Blandon, Josep 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 Gonzalo-Angulo, Jose A.
Page updated 2018-12-18