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 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

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