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 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
Volume 38, issue C, 2020
- Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy

- Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello
- Did mandatory IFRS adoption affect the cost of capital in Latin American countries?

- André Aroldo Freitas de Moura, Aljaohra Altuwaijri and Jairaj Gupta
- Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises

- Anahi Briozzo and Diana Albanese
- Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan

- Masaki Kusano
- Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market

- Tarek Abdelfattah and Ahmed Aboud
- Diffusion theory, national corruption and IFRS adoption around the world

- Moataz El-Helaly, Collins Ntim and Manar Al-Gazzar
Volume 37, issue C, 2019
- Exploring PCAOB inspection results for audit firms headquartered outside of the US

- Renee Flasher and Kristy Schenck
- Review engagements – structure of audit firm methodology and its situational application in Germany

- Klaus Ruhnke and Stefanie Schmitz
- Governance structures and the compensation of powerful corporate leaders in financial firms during M&As

- Henry Agyei-Boapeah, Collins Ntim and Samuel Fosu
- Impacts of digitization on auditing: A Delphi study for Germany

- Victor Tiberius and Stefanie Hirth
- Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation

- Elizabeth A. Gordon, Giorgio Gotti, Joanna H. Ho, Araceli Mora and Richard D. Morris
- Did the SEC administrative proceedings against Chinese auditors affect audit quality?

- Guoping Liu and Jerry Sun
Volume 36, issue C, 2019
- Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong pp. -

- Kam-Wah Lai
- The effect of international income shifting on the link between real investment and corporate taxation pp. -

- Mário Marques, Carlos Pinho and Tânia Menezes Montenegro
- The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions pp. -

- Roger Meuwissen and Reiner Quick
- Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets pp. -

- Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman and Khaled Hussainey
- Effects of institutional factors on the accruals anomaly in Latin America pp. -

- Jeíce Catrine Cordeiro Moreira, Gerlando A.S.F. Lima and Alan Diógenes Góis
- The impact of corporate governance on corporate tax avoidance—A literature review pp. -

- Jost Kovermann and Patrick Velte
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

- Abiot Tessema
- Managerial ownership, audit firm size, and audit fees: Australian evidence pp. 18-36

- Yuan George Shan, Indrit Troshani and Ann Tarca
- Research on International Standards on Auditing: Literature synthesis and opportunities for future research pp. 37-56

- Elina Haapamäki and Jukka Sihvonen
- Partner industry specialization and audit pricing in the United Kingdom pp. 57-70

- 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

- Salem Alhababsah
- Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality pp. 85-107

- Ahmed A. Sarhan, Collins Ntim and Basil Al-Najjar
Volume 34, issue C, 2019
- Cost behavior around corporate tax rate cuts pp. 1-11

- Jesper Haga, Henrik Höglund and Dennis Sundvik
- Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors? pp. 12-29

- 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

- Yuan George Shan
- The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence pp. 49-68

- Sun Liu
- Does group cohesion moderate auditors’ whistleblowing intentions? pp. 69-90

- 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

- Jinshuai Hu and Jeong-Bon Kim
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