Journal of International Accounting, Auditing and Taxation

2008 - 2024

Current editor(s): R. Larson

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

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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

Volume 47, issue C, 2022

CEO duality and tax avoidance: Empirical evidence from Greece

Georgios Kolias and Evangelos Koumanakos

The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies

Sandra Janet Cereola and Joanna Dynowska

When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size

Chaudhry Ghafran, Noel O'Sullivan and Sofia Yasmin

Auditors’ self-actualization and ability to resist client pressure: Evidence from Canada

Rachel Papirakis

Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon

Sandra Khalil and Yusuf Sidani

Auditor independence: The effect of auditors’ quality control efforts and corporate governance

Seokyoun Hwang, Bharat Sarath and Seung-youb Han

Transfer pricing comparables: Preferring a close neighbor over a far-away peer?

Bert Steens, Thibaut Roques, Sébastien Gonnet, Christof Beuselinck and Matthias Petutschnig

The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts

Ibrahim Al-Aamri, Simon Hussain, Chen Su and Hwa-Hsien Hsu

The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions

Marshall A. Geiger, Ilias G. Basioudis and Paul DeLange

Board structure and financial stability of financial firms: Do board policies and CEO duality matter?

Ali Uyar, Shaista Wasiuzzaman, Cemil Kuzey and Abdullah S. Karaman

Volume 46, issue C, 2022

Cost stickiness: A systematic literature review of 27 years of research and a future research agenda

Awad Elsayed Awad Ibrahim, Hesham Ali and Heba Aboelkheir

The effect of foreign institutional ownership on corporate tax avoidance: International evidence

Iftekhar Hasan, Incheol Kim, Haimeng Teng and Qiang Wu

Do changes in deferred revenue indicate future financial performance? Evidence from India

Pratibha Wasan, Kalyani Mulchandani and Ketan Mulchandani

Does IFRS experience improve analyst performance?

Ran R. Barniv, Mark Myring and Tiffany Westfall

The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK

Ruba Subhi Hamed, Basiem Khalil Al-Shattarat, Wasim Khalil Al-Shattarat and Khaled Hussainey

How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel

Ramzi Benkraiem, Itidel Bensaad and Faten Lakhal

Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany

Tami Dinh and Wolfgang Schultze

The cooperative approach to corporate tax compliance: An empirical assessment

Maarten A. Siglé, Sjoerd Goslinga, Roland F. Speklé and Lisette E.C.J.M. van der Hel

The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms

Cláudio Pais and Cláudia Afecto Dias

The information content of earnings for UK firms disclosing under UK GAAP and IFRS

Kingsley O. Olibe, Robert H. Strawser and William R. Strawser