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Journal of International Accounting, Auditing and Taxation

2008 - 2021

Current editor(s): R. Larson

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

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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

Volume 42, issue C, 2021

Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence Downloads
Romina Rakipi, Federica De Santis and Giuseppe D'Onza
A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS Downloads
Nikolaos I. Karampinis
The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement Downloads
Antonios Chantziaras, Kleopatra Koulikidou and Stergios Leventis
An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers Downloads
Merve Kılıç, Cemil Kuzey and Ali Uyar
Earnings quality and analysts’ information environment: Evidence from the EU market Downloads
Yasser Eliwa, Jim Haslam and Santhosh Abraham
FIN 48 and the tax aggressive behaviors of transnational corporations: A decade later Downloads
Susan C. Borkowski and Mary Anne Gaffney
Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms Downloads
Viktoria Aust, Christoph Pelger and Christian Drefahl
Do Big 4 auditors limit classification shifting? Evidence from India Downloads
Neerav Nagar, Naman Desai and Joshy Jacob
Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity Downloads
Salem Alhababsah and Sina Yekini
The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors Downloads
Hamilton Elkins, Gary Entwistle and Regan N. Schmidt

Volume 41, issue C, 2020

An empirical examination of the influence of e-commerce on tax avoidance in Europe Downloads
Josep M. Argilés-Bosch, Antonio Somoza, Diego Ravenda and Josep García-Blandón
Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases Downloads
Andrea Rey, Roberto Maglio and Valerio Rapone
Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making Downloads
Jeremy M. Vinson, Mary B. Curtis, Teresa L. Conover and Lawrence Chui
Financial statement users’ judgment and disaggregated tax disclosure Downloads
Eva Eberhartinger, Nadia Genest and Soojin Lee
Going global: Factors influencing the internationalization of the internal audit function Downloads
Ronja Krane and Marc Eulerich
Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes Downloads
Patric Andersson and Niclas Hellman
Reducing tax compliance costs through corporate tax base harmonization in the European Union Downloads
Salvador Barrios, Diego d'Andria and Maria Gesualdo
Audit committee effectiveness and non-audit service fees: Evidence from UK family firms Downloads
Jihad Al-Okaily and Nourhene BenYoussef

Volume 40, issue C, 2020

Value reporting and firm performance Downloads
Florian Eugster and Alexander F. Wagner
Does CSR reporting matter to foreign institutional investors in China? Downloads
Wei Yu and Ying Zheng
The alignment between reported profits and real activity in times of the BEPS Action Plan Downloads
Katharina Schulte Sasse, Christoph Watrin and Falko Weiß
The impact of the precision of accounting standards on the expanded auditor’s report in the European Union Downloads
Inês Pinto, Ana Isabel Morais and Reiner Quick
The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry Downloads
Franco Visani, F. Marta L. Di Lascio and Silvia Gardini
The influence of religiosity on tax evasion attitudes in Lebanon Downloads
Sandra Khalil and Yusuf Sidani
Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India Downloads
P.R. Weerathunga, Chen Xiaofang, Mohammad Nurunnabi, K.M.M.C.B. Kulathunga and R.M.N.C. Swarnapali
Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market Downloads
Liesbeth Averhals, Tom Van Caneghem and Marleen Willekens
Compliance with IFRS mandatory disclosure requirements: A structured literature review Downloads
Ioannis Tsalavoutas, Fanis Tsoligkas and Lisa Evans

Volume 39, issue C, 2020

IFRS and accounting quality: Additional evidence from Korea Downloads
Kimberly G. Key and Jeong Youn Kim
The market reaction to analyst stock recommendation and earnings forecast consistency: International evidence Downloads
Ran Ron Barniv, Min Chen and We Li
A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands Downloads
Anna F. Gunn, Dirk-Jan Koch and Francis Weyzig
Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis Downloads
Sami Adwan, Alaa Alhaj-Ismail and Claudia Girardone
Value relevance of aggregated and disaggregated earnings in India: Significance of intangible intensity Downloads
Pooja Kumari and Chandra Sekhar Mishra

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
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