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 42, issue C, 2021

Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence

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

Nikolaos I. Karampinis

The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement

Antonios Chantziaras, Kleopatra Koulikidou and Stergios Leventis

An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers

Merve Kılıç, Cemil Kuzey and Ali Uyar

Earnings quality and analysts’ information environment: Evidence from the EU market

Yasser Eliwa, Jim Haslam and Santhosh Abraham

FIN 48 and the tax aggressive behaviors of transnational corporations: A decade later

Susan C. Borkowski and Mary Anne Gaffney

Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms

Viktoria Aust, Christoph Pelger and Christian Drefahl

Do Big 4 auditors limit classification shifting? Evidence from India

Neerav Nagar, Naman Desai and Joshy Jacob

Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity

Salem Alhababsah and Sina Yekini

The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors

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

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

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

Jeremy M. Vinson, Mary B. Curtis, Teresa L. Conover and Lawrence Chui

Financial statement users’ judgment and disaggregated tax disclosure

Eva Eberhartinger, Nadia Genest and Soojin Lee

Going global: Factors influencing the internationalization of the internal audit function

Ronja Krane and Marc Eulerich

Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes

Patric Andersson and Niclas Hellman

Reducing tax compliance costs through corporate tax base harmonization in the European Union

Salvador Barrios, Diego d'Andria and Maria Gesualdo

Audit committee effectiveness and non-audit service fees: Evidence from UK family firms

Jihad Al-Okaily and Nourhene BenYoussef

Volume 40, issue C, 2020

Value reporting and firm performance

Florian Eugster and Alexander F. Wagner

Does CSR reporting matter to foreign institutional investors in China?

Wei Yu and Ying Zheng

The alignment between reported profits and real activity in times of the BEPS Action Plan

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

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

Franco Visani, F. Marta L. Di Lascio and Silvia Gardini

The influence of religiosity on tax evasion attitudes in Lebanon

Sandra Khalil and Yusuf Sidani

Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India

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

Liesbeth Averhals, Tom Van Caneghem and Marleen Willekens

Compliance with IFRS mandatory disclosure requirements: A structured literature review

Ioannis Tsalavoutas, Fanis Tsoligkas and Lisa Evans

Volume 39, issue C, 2020

IFRS and accounting quality: Additional evidence from Korea

Kimberly G. Key and Jeong Youn Kim

The market reaction to analyst stock recommendation and earnings forecast consistency: International evidence

Ran Ron Barniv, Min Chen and We Li

A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands

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

Sami Adwan, Alaa Alhaj-Ismail and Claudia Girardone

Value relevance of aggregated and disaggregated earnings in India: Significance of intangible intensity

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

Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello

Did mandatory IFRS adoption affect the cost of capital in Latin American countries?

André Aroldo Freitas de Moura, Aljaohra Altuwaijri and Jairaj Gupta

Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises

Anahi Briozzo and Diana Albanese

Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan

Masaki Kusano

Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market

Tarek Abdelfattah and Ahmed Aboud

Diffusion theory, national corruption and IFRS adoption around the world

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

Renee Flasher and Kristy Schenck

Review engagements – structure of audit firm methodology and its situational application in Germany

Klaus Ruhnke and Stefanie Schmitz

Governance structures and the compensation of powerful corporate leaders in financial firms during M&As

Henry Agyei-Boapeah, Collins Ntim and Samuel Fosu

Impacts of digitization on auditing: A Delphi study for Germany

Victor Tiberius and Stefanie Hirth

Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation

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?

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. -

Kam-Wah Lai

The effect of international income shifting on the link between real investment and corporate taxation pp. -

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. -

Roger Meuwissen and Reiner Quick

Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets pp. -

Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman and Khaled Hussainey

Effects of institutional factors on the accruals anomaly in Latin America pp. -

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. -

Jost Kovermann and Patrick Velte