Journal of International Accounting, Auditing and Taxation
2008 - 2022
Current editor(s): R. Larson From Elsevier Bibliographic data for series maintained by Catherine Liu (). Access Statistics for this journal.
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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
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