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 26, issue C, 2016

Earnings management in India: Managers’ fixation on operating profits pp. 1-12

Neerav Nagar and Kaustav Sen

Internal auditing in the Middle East and North Africa: A literature review pp. 13-27

Mahmoud Al-Akra, Waleed Abdel-Qader and Mamun Billah

The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments pp. 28-46

Christopher Hodgdon and Susan B. Hughes

Effects of overseas subsidiaries on worldwide corporate taxes pp. 47-59

Namryoung Lee and Charles Swenson

Volume 25, issue C, 2015

Corporate accruals quality during the 2008–2010 Global Financial Crisis pp. 1-15

Neal Arthur, Qingliang Tang and Lin, Zhiwei (Stanley)

Corporate governance and forward-looking disclosure: Evidence from China pp. 16-30

Sun Liu

Information content of SFAS 157 fair value reporting pp. 31-45

Mohamed Elbannan and Mona Elbannan

Audit firm rotation, audit fees and audit quality: The experience of Italian public companies pp. 46-66

Silvano Corbella, Cristina Florio, Giorgio Gotti and Stacy A. Mastrolia

Volume 24, issue C, 2015

The value-relevance of disclosed summarised financial information of listed associates pp. 1-12

Wessel M. Badenhorst, Leon M. Brümmer and Johannes H.vH. de Wet

The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis pp. 13-28

Khaled Samaha, Hichem Khlif and Khaled Hussainey

Corporate governance and financial reporting quality in China: A survey of recent evidence pp. 29-45

Ahsan Habib and Haiyan Jiang

Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt pp. 46-60

Ahmed Ebrahim and Tarek Abdel Fattah

The impact of audit committee characteristics on the implementation of internal audit recommendations pp. 61-71

Abdulaziz Alzeban and Nedal Sawan

The effects of mandatory IFRS adoption and conditional conservatism on European bank values pp. 72-81

Panayotis Manganaris, Charalambos Spathis and Apostolos Dasilas

Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain pp. 82-93

Josep Garcia-Blandon and Josep Ma Argiles

An empirical analysis of the changes in tax audit focus on international transfer pricing pp. 94-104

K. Hung Chan, Agnes W.Y. Lo and Phyllis L.L. Mo

Can expertise mitigate auditors’ unintentional biases? pp. 105-117

Andres Guiral, Waymond Rodgers, Emiliano Ruiz and Jose A. Gonzalo-Angulo

Volume 23, issue 2, 2014

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3 pp. 59-73

Mattias Hamberg and Leif-Atle Beisland

Factors affecting the internal audit effectiveness: A survey of the Saudi public sector pp. 74-86

Abdulaziz Alzeban and David Gwilliam

Does mandatory IFRS adoption improve information quality in low investor protection countries? pp. 87-97

Muhammad Nurul Houqe, Samuel Easton and Tony van Zijl

The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software pp. 98-108

Ajay Adhikari, Luis Betancourt and Faleh Alshameri

Volume 23, issue 1, 2014

Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market pp. 1-17

Vera Palea

Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy pp. 18-31

John Incardona, Yezen Kannan, Ronald Premuroso, Julia L. Higgs and Ivy Huang

Does accounting conservatism improve the corporate information environment? pp. 32-43

Jinshuai Hu, Annie Yuansha Li and Zhang, Feida (Frank)

Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions pp. 44-57

Andrés Guiral, Emiliano Ruiz and Hyun Jung Choi

Volume 22, issue 2, 2013

Aggressive reporting, investor protection and stock price informativeness: Evidence from Chinese firms pp. 71-85

Zhongbo Yu, Liuchuang Li, Gaoliang Tian and Hao Zhang

Asset value management in the Portuguese real estate sector pp. 86-97

Inês Pinto

Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan pp. 98-108

Ling-Ling Chang, Fujen Daniel Hsiao and Yann-Ching Tsai

Voluntary disclosures of intangibles information by U.S.-listed Asian companies pp. 109-118

Gaurav Kumar

Volume 22, issue 1, 2013

Do modified audit opinions for Shanghai listed firms convey heterogeneous information? pp. 1-11

Donglin Pei and Philip A. Hamill

The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms pp. 12-25

Grantley Taylor and Grant Richardson

The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence pp. 26-38

Denis Cormier, Sylvain Houle and Marie-Josée Ledoux

The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK pp. 39-56

Axel Haller and Martin Wehrfritz

Balance between auditing and marketing: An explorative study pp. 57-70

Pernilla Broberg, Timurs Umans and Carl Gerlofstig

Volume 21, issue 2, 2012

An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies pp. 79-105

Nancy B. Nichols, Donna L. Street and Sandra J. Cereola

Executive compensation and goodwill recognition under IFRS: Evidence from European mergers pp. 106-126

Dominic Detzen and Henning Zülch

Accounting conservatism and IPO underpricing: China evidence pp. 127-144

Z. Jun Lin and Zhimin Tian

The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals pp. 145-155

Cathy A. Beaudoin, Li Dang, Qiaoling Fang and George T. Tsakumis

Size effects and audit pricing: Evidence from Germany pp. 156-168

Rouven Fleischer and Max Goettsche

Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal pp. 169-184

Marta Silva Guerreiro, Lúcia Lima Rodrigues and Russell Craig

Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec pp. 185-197

Roger C. Graham, Cameron K.J. Morrill and Janet B. Morrill

The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence pp. 198-208

Jose E. Miranda-Lopez and Linda M. Nichols

Volume 21, issue 1, 2012

Ownership structure and accounting conservatism in China pp. 1-16

Charles P. Cullinan, Fangjun Wang, Peng Wang and Junrui Zhang

The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China pp. 17-31

Lei Gao and Gerhard Kling

FIN 48, uncertainty and transfer pricing: (Im)Perfect together? pp. 32-51

Susan C. Borkowski and Mary Anne Gaffney

Market reaction to valuation adjustments for financial instruments: Evidence from Greece pp. 52-61

Apostolos Ballas, Constantinos Chalevas and Christos Tzovas

Earnings management and the role of auditors in an unusual IFRS context: The case of Greece pp. 62-78

Maria Tsipouridou and Charalambos Spathis

Volume 20, issue 2, 2011

An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management pp. 61-72

Daniel Zéghal, Sonda Chtourou and Yosra Mnif Sellami

Ownership structure and forecast accuracy in Spain pp. 73-82

Emma García-Meca and Juan P. Sánchez-Ballesta

Earnings management induced by tax planning: The case of Portuguese private firms pp. 83-96

Mário Marques, Lúcia Lima Rodrigues and Russell Craig

Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms pp. 97-105

Kimberly Clausing and Yaron Lahav

Corporate governance and operating performance of Chinese listed firms pp. 106-114

Heibatollah Sami, Justin Wang and Haiyan Zhou

Volume 20, issue 1, 2011

The financing of the IASB: An analysis of donor diversity pp. 1-19

Robert K. Larson and Sara York Kenny

Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States pp. 20-31

John E. McEnroe and Mark Sullivan

Audit firm industry specialization and the audit report lag pp. 32-44

Ahsan Habib and Md. Borhan Uddin Bhuiyan

Factors affecting MD&A disclosures by SEC registrants: Views of practitioners pp. 45-59

Ann Tarca, Donna L. Street and Walter Aerts