Journal of International Accounting, Auditing and Taxation

2008 - 2024

Current editor(s): R. Larson

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

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 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