Journal of International Accounting, Auditing and Taxation

2008 - 2025

Current editor(s): R. Larson

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

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Volume 53, issue C, 2023

Earnings management to avoid losses: Evidence in non-listed Colombian companies

José E. Tobar Arias, Andrés Mora Valencia and Julián Benavides Franco

Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK

Andrews Owusu, Frank Kwabi, Ruth Owusu-Mensah and Ahmed A Elamer

Social ties and related party transactions

Guang-Zheng Chen

Asymmetric cost behavior: Theory, meta-analysis, and implications

Vasilios-Christos Naoum, Dimitrios Ntounis, Georgios Papanastasopoulos and Orestes Vlismas

CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation

Hany Elbardan, Ali Uyar, Cemil Kuzey and Abdullah S. Karaman

Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?

Bilal,, Bushra Komal, Ernest Ezeani, Muhammad Usman, Frank Kwabi and Chengang Ye

Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China

Sun Liu and Jie Zhang

Is expanded auditor reporting meaningful? UK evidence

Mohamed Elsayed, Tamer Elshandidy and Yousry Ahmed

Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union

Ahmed Aboud

Volume 52, issue C, 2023

The goodwill impairment test under IFRS: Objective, effectiveness and alternative approaches

Niclas Hellman and Tomas Hjelström

National culture and tax evasion: The role of the institutional environment quality

Amir Allam, Tantawy Moussa, Mona Abdelhady and Ahmed Yamen

Financial statement comparability and the usefulness of earnings: Some Canadian evidence

Shadi Farshadfar, Laleh Samarbakhsh and Yige Jiang

An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence

Akrum Helfaya, Ahmed Aboud and Essam Amin

Narrative tone and earnings persistence

Sheehan Rahman

Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?

Fereshteh Mahmoudian, Dongning Yu, Jing Lu, Jamal A. Nazari and Irene M. Herremans

The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom

Qian Song and Kevin Holland

How can governance, human capital, and communication practices enhance internal audit quality?

Stéphanie Thiéry, Stephane Lhuillery and Marion Tellechea

Boundaries of the firm and real earnings management

Vijaya Bhaskar Marisetty and Sairam Moturi

Volume 51, issue C, 2023

How economic uncertainty influences the performance of investor perceptions and behavior

Antonios Persakis and George Emmanuel Iatridis

International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US

Robin L Knowles and Angel Arturo Pacheco Paredes

Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management

James A. Chyz, Marc Eulerich, Benjamin Fligge and Miles A. Romney

Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries

Viana, Jr., Dante Baiardo C., Isabel Lourenço, Ervin L. Black and Orleans Silva Martins

Empirical research frameworks in a changing world: The case of audit data analytics

Klaus Ruhnke

Accounting classification in the era of International Financial Reporting Standards: The case of Africa

Charles Elad, Neeta Shah and Charles Agyeman

Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters

Kleopatra Koulikidou, Antonios Chantziaras, Emmanouil Dedoulis and Stergios Leventis

Accounting for transition: A literature review

Olga Golubeva

Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland

Olga Grzybek

Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration

Hannu Ojala, Pekka Malo and Esko Penttinen

Volume 50, issue C, 2023

The relationship between CSR disclosure and accounting conservatism: The role of state ownership

Tatiana Garanina and Oksana Kim

The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size

Bai Xue and Noel O'Sullivan

Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan

Masaki Kusano

Credit rating agency response to appointment of female audit partners: Evidence from the UK

Andrews Owusu and Alaa Mansour Zalata

Exploring the role of excess control rights on real earnings management in family-controlled firms

Ching-Lung Chen, Pei-Yu Weng and Hung-Shu Fan

Mandatory IFRS adoption and earnings management: The role of culture

Kevin C.K. Lam, Heibatollah Sami, Jun Yao and Yiwei Yao

Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation

Yuqian Zhang, Anura De Zoysa and Corinne Cortese

Accounting research in former Soviet bloc countries: Past trends and current and future developments

Victoria Krivogorsky, Natalia Mintchik and Anna Alon

Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings?

Junxiong Fang, Heibatollah Sami and Haiyan Zhou

Editorial Letter March 2023

Stergios Leventis, Helen Kang, “Bowe” Hansen, Thomas and “Helen” Zhou, Haiyan

Volume 49, issue C, 2022

Does CFO vertical duality affect financial outcomes? Evidence from the CFO acting as the head of accounting

Meng Lyu, Xiaojie Christine Sun and Bing Wang

Peer firms’ reporting frequency and stock price synchronicity: European evidence

Jesper Haga, Kenneth Högholm and Dennis Sundvik

The real earnings management gap between private and public firms: Evidence from Europe

Jingwen Yang, Danial Hemmings, Aziz Jaafar and Richard H.G. Jackson

How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand

Humayun Kabir and Li Su

Spanish economist-accountants’ perceptions of changes in regulation due to IFRS adoption

Esther Ortiz-Martínez, Salvador Marín-Hernández and Marcos Antón-Renart

The impact of mandatory adoption of IFRS in Saudi Arabia

Mohammad Nurunnabi, Han Donker and Eva K. Jermakowicz

Recognition of provisional goodwill: Real need or communication strategy?

Elisa Roncagliolo and Francesco Avallone

Narrative disclosure tone: A review and areas for future research

Hesham Bassyouny, Tarek Abdelfattah and Lei Tao

Volume 48, issue C, 2022

Ethical reasoning in tax practice: Law or is there more?

Elaine Doyle, Jane Frecknall-Hughes and Barbara Summers

Book-tax differences and risk: Does shareholder activism matter?

Nor Shaipah Abdul Wahab, Collins Ntim, Wei Ling Tye and Mohammad Hassan Shakil

Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms

Annika Brasch, Brigitte Eierle and Robin Jarvis

An international study on the impact of corruption on analysts’ forecasts

Emmanuel Mamatzakis

Acquiring firms’ transparency and their returns around M&A announcements: Evidence from China

Rita W.Y. Yip, Danqing Young, Beibei Liu and Zhichen Wang

The impact of IFRS adoption on IPOs management earnings forecasts in Australia

Georgios Georgakopoulos, Dimitrios Gounopoulos, Chen Huang and Victoria Patsika