Journal of International Accounting, Auditing and Taxation
2008 - 2025
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 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
Volume 45, issue C, 2021
- CEO succession origin, audit report lag, and audit fees: Evidence from Iran

- Javad Oradi
- Accounting constructs and economic consequences of IFRS adoption in India

- Vedprakash Vasantrao Meshram and Jagriti Arora
- The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions

- Mohamed H. Elmagrhi, Collins Ntim, Yan Wang, Ahmed A. Elamer and Richard Crossley
- Executive compensation disclosure, ownership concentration and dual-class firms: An analysis of Swedish data

- Katarzyna Cieslak, Mattias Hamberg and Derya Vural
- IFRS convergence and accounting quality: India a case study

- Ajay Adhikari, Manish Bansal and Ashish Kumar
Volume 44, issue C, 2021
- Pre-IPO earnings management: Evidence from India

- Ehsan Nikbakht, Sayan Sarkar, Garrett C. Smith and Andrew C. Spieler
- What are the effects of culture and institutions on classification shifting in India?

- Eric O. Boahen and Emmanuel C. Mamatzakis
- Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia

- Wan Nordin Wan-Hussin, Hadiati Fitri and Basariah Salim
- Analysis of a tax amnesty’s effectiveness in Indonesia

- Ain Hajawiyah, Trisni Suryarini, Kiswanto, and Tarsis Tarmudji
- Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil

- Ana Paula Silva, Alexandra Fontes and Adelaide Martins
Volume 43, issue C, 2021
- Informed trading and earnings announcement driven disagreement in global markets

- Tao Chen
- Ethical behavior, auditing strength, and tax evasion: A worldwide perspective

- Ramzi Benkraiem, Ali Uyar, Merve Kilic and Friedrich Schneider
- The different dimensions of sustainability and bank performance: Evidence from the EU and the USA

- Souad Moufty, Ephraim Clark and Basil Al-Najjar
- The usefulness of Non-IFRS segment data

- Max Göttsche, Stephan Küster and Tobias Steindl
- Managerial tools used to meet or beat analyst forecasts: Evidence from the UK

- Yousuf Khamis Al Mabsali, Robert Hayward and Yasser Eliwa
- Country-specific drivers of the value relevance of goodwill impairment losses

- Ahmad Alshehabi, George Georgiou and Alessandro S. Ala
- Income smoothing in European banks: The contrasting effects of monitoring mechanisms

- Costanza Di Fabio, Paola Ramassa and Alberto Quagli
- Audit fees, non-audit fees and access to finance: Evidence from India

- 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

- Khairul Ayuni Mohd Kharuddin, Ilias G Basioudis and Omar Al Farooque
- Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms

- 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

- 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
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