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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 35, issue C, 2019

The impact of corporate governance and political connections on information asymmetry: International evidence from banks in the Gulf Cooperation Council member countries pp. 1-17 Downloads
Abiot Tessema
Managerial ownership, audit firm size, and audit fees: Australian evidence pp. 18-36 Downloads
Yuan George Shan, Indrit Troshani and Ann Tarca
Research on International Standards on Auditing: Literature synthesis and opportunities for future research pp. 37-56 Downloads
Elina Haapamäki and Jukka Sihvonen
Partner industry specialization and audit pricing in the United Kingdom pp. 57-70 Downloads
Khairul Ayuni Mohd Kharuddin, Ilias G. Basioudis and David Hay
Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan pp. 71-84 Downloads
Salem Alhababsah
Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality pp. 85-107 Downloads
Ahmed A. Sarhan, Collins Ntim and Basil Al-Najjar

Volume 34, issue C, 2019

Cost behavior around corporate tax rate cuts pp. 1-11 Downloads
Jesper Haga, Henrik Höglund and Dennis Sundvik
Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors? pp. 12-29 Downloads
Weixing Cai, Edward Lee, Alice Liang Xu and Zeng, Cheng (Colin)
Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China? pp. 30-48 Downloads
Yuan George Shan
The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence pp. 49-68 Downloads
Sun Liu
Does group cohesion moderate auditors’ whistleblowing intentions? pp. 69-90 Downloads
Philmore Alleyne, Roszaini Haniffa and Mohammad Hudaib
The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection pp. 91-107 Downloads
Jinshuai Hu and Jeong-Bon Kim

Volume 33, issue C, 2018

The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence pp. 2-17 Downloads
Ahmed Aboud, Clare Roberts and Alaa Mansour Zalata
A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions pp. 18-39 Downloads
Madeline Trimble
Tax avoidance over time: A comparison of European and U.S. firms pp. 40-63 Downloads
Martin Thomsen and Christoph Watrin
The Chinese stimulus program from 2008 to 2010 and accounting information quality pp. 64-78 Downloads
Qian Hao, Xiangyan Shi and Danlu Bu
A commentary on accounting standards and the disclosure problem: Exploring a way forward pp. 79-89 Downloads
Hamilton Elkins and Gary Entwistle

Volume 32, issue C, 2018

Corporate tax compliance: Is a change towards trust-based tax strategies justified? pp. 3-16 Downloads
Maarten Siglé, Sjoerd Goslinga, Roland Speklé, Lisette van der Hel and Robbert Veldhuizen
Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members pp. 17-29 Downloads
Ahmed Yamen, Amir Allam, Ahmed Bani-Mustafa and Ali Uyar
Top management team heterogeneity, governance changes and book-tax differences pp. 30-46 Downloads
Nor Shaipah Abdul Wahab, Collins Ntim, Mohd Muttaqin Mohd Adnan and Wei Ling Tye
The interplay between related party transactions and earnings management: The role of audit quality pp. 47-60 Downloads
Moataz El-Helaly, Ifigenia Georgiou and Alan D. Lowe
Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations? pp. 61-69 Downloads
Jenice Prather-Kinsey, Scott Boyar and Anthony C. Hood

Volume 31, issue C, 2018

Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms pp. 1-19 Downloads
Nina Franzen and Barbara E. Weißenberger
Board of directors, audit committee, and firm performance: Evidence from Greece pp. 20-36 Downloads
Haiyan Zhou, Stephen Owusu-Ansah and Anastasia Maggina
Political connections, financial reporting and auditing: Survey of the empirical literature pp. 37-51 Downloads
Ahsan Habib, Dinithi Ranasinghe, Abdul Haris Muhammadi and Ainul Islam
The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe pp. 52-73 Downloads
Francesco Mazzi, Richard Slack and Ioannis Tsalavoutas
A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment pp. 74-89 Downloads
Philip K. Hong, Daniel Gyung Paik and Joyce Van Der Laan Smith

Volume 30, issue C, 2018

Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management pp. 2-17 Downloads
Michael Lacina, B. Brian Lee and Dong Wuk Kim
Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context pp. 18-31 Downloads
Stefania Veltri and Olga Ferraro
Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies pp. 32-44 Downloads
Sihai Li, Huiying Wu, Jian Zhang and Parmod Chand
Effect of capitalizing operating leases on credit ratings: Evidence from Japan pp. 45-56 Downloads
Masaki Kusano
The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia pp. 57-68 Downloads
Agus Fredy Maradona and Parmod Chand
Audit quality, debt financing, and earnings management: Evidence from Jordan pp. 69-84 Downloads
Ebraheem Saleem Salem Alzoubi
Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region pp. 85-105 Downloads
Naima Lassoued, Mouna Ben Rejeb Attia and Houda Sassi
An empirical test of SEC enforcement in the audit market pp. 106-116 Downloads
Stergios Leventis
A review and analysis of Advances in International Accounting research pp. 117-126 Downloads
Sara York Kenny and Robert K. Larson

Volume 29, issue C, 2017

The impact of equity incentive plans on analysts’ earnings forecasts and stock recommendations for Chinese listed firms: An empirical study pp. 1-13 Downloads
Sun Liu
Future orientation and taxes: Evidence from big data pp. 14-31 Downloads
Matthias Petutschnig
Executive compensation disclosure and private control benefits: A comparison of U.S. and Canadian dual class firms pp. 32-51 Downloads
Surjit Tinaikar
Managing earnings using classification shifting: UK evidence pp. 52-65 Downloads
Alaa Mansour Zalata and Clare Roberts
Trade-off between real activities earnings management and accrual-based manipulation-evidence from China pp. 66-80 Downloads
Jie Gao, Baichao Gao and Xiao Wang
Risk disclosures, international orientation, and share price informativeness: Evidence from China pp. 81-102 Downloads
Youchao Tan, Cheng Colin Zeng and Tamer Elshandidy
The Big 4 premium: Does it survive an auditor change? Evidence from Europe pp. 103-117 Downloads
Rouven Fleischer, Max Goettsche and Maximilian Schauer
Value relevance of biological assets under IFRS pp. 118-126 Downloads
Rute Gonçalves, Patrícia Lopes and Russell Craig

Volume 28, issue C, 2017

Collaboration networks in accounting research pp. 1-9 Downloads
Andreas Andrikopoulos and Konstantinos Kostaris
Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK pp. 10-30 Downloads
Ashraf E. Elbakry, Jacinta Nwachukwu, Hussein A. Abdou and Tamer Elshandidy
Book-tax conformity and earnings management in response to tax rate cuts pp. 31-42 Downloads
Dennis Sundvik
Mapping forensic accounting in the UK pp. 43-56 Downloads
Sarah Hegazy, Alan Sangster and Amr Kotb

Volume 27, issue C, 2016

Interpretation of probability expressions in accounting: The effects of frame switching pp. 1-12 Downloads
Esperanza Huerta, Yanira Petrides and Gary P. Braun
Accounting for goodwill under IFRS: A critical analysis pp. 13-25 Downloads
Sven-Erik Johansson, Tomas Hjelström and Niclas Hellman
Tax-induced distortions of effort and compensation in a principal-agent setting pp. 26-39 Downloads
Jan Thomas Martini, Rainer Niemann and Dirk Simons
The economic consequences of IFRS adoption: Evidence from New Zealand pp. 40-48 Downloads
Muhammad Nurul Houqe, Reza M. Monem and Tony van Zijl
Page updated 2023-02-03