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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 26, issue C, 2016

Earnings management in India: Managers’ fixation on operating profits pp. 1-12 Downloads
Neerav Nagar and Kaustav Sen
Internal auditing in the Middle East and North Africa: A literature review pp. 13-27 Downloads
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 Downloads
Christopher Hodgdon and Susan B. Hughes
Effects of overseas subsidiaries on worldwide corporate taxes pp. 47-59 Downloads
Namryoung Lee and Charles Swenson

Volume 25, issue C, 2015

Corporate accruals quality during the 2008–2010 Global Financial Crisis pp. 1-15 Downloads
Neal Arthur, Qingliang Tang and Lin, Zhiwei (Stanley)
Corporate governance and forward-looking disclosure: Evidence from China pp. 16-30 Downloads
Sun Liu
Information content of SFAS 157 fair value reporting pp. 31-45 Downloads
Mohamed Elbannan and Mona Elbannan
Audit firm rotation, audit fees and audit quality: The experience of Italian public companies pp. 46-66 Downloads
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 Downloads
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 Downloads
Khaled Samaha, Hichem Khlif and Khaled Hussainey
Corporate governance and financial reporting quality in China: A survey of recent evidence pp. 29-45 Downloads
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 Downloads
Ahmed Ebrahim and Tarek Abdel Fattah
The impact of audit committee characteristics on the implementation of internal audit recommendations pp. 61-71 Downloads
Abdulaziz Alzeban and Nedal Sawan
The effects of mandatory IFRS adoption and conditional conservatism on European bank values pp. 72-81 Downloads
Panayotis Manganaris, Charalambos Spathis and Apostolos Dasilas
Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain pp. 82-93 Downloads
Josep Garcia-Blandon and Josep Ma Argiles
An empirical analysis of the changes in tax audit focus on international transfer pricing pp. 94-104 Downloads
K. Hung Chan, Agnes W.Y. Lo and Phyllis L.L. Mo
Can expertise mitigate auditors’ unintentional biases? pp. 105-117 Downloads
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 Downloads
Mattias Hamberg and Leif-Atle Beisland
Factors affecting the internal audit effectiveness: A survey of the Saudi public sector pp. 74-86 Downloads
Abdulaziz Alzeban and David Gwilliam
Does mandatory IFRS adoption improve information quality in low investor protection countries? pp. 87-97 Downloads
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 Downloads
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 Downloads
Vera Palea
Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy pp. 18-31 Downloads
John Incardona, Yezen Kannan, Ronald Premuroso, Julia L. Higgs and Ivy Huang
Does accounting conservatism improve the corporate information environment? pp. 32-43 Downloads
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 Downloads
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 Downloads
Zhongbo Yu, Liuchuang Li, Gaoliang Tian and Hao Zhang
Asset value management in the Portuguese real estate sector pp. 86-97 Downloads
Inês Pinto
Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan pp. 98-108 Downloads
Ling-Ling Chang, Fujen Daniel Hsiao and Yann-Ching Tsai
Voluntary disclosures of intangibles information by U.S.-listed Asian companies pp. 109-118 Downloads
Gaurav Kumar

Volume 22, issue 1, 2013

Do modified audit opinions for Shanghai listed firms convey heterogeneous information? pp. 1-11 Downloads
Donglin Pei and Philip A. Hamill
The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms pp. 12-25 Downloads
Grantley Taylor and Grant Richardson
The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence pp. 26-38 Downloads
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 Downloads
Axel Haller and Martin Wehrfritz
Balance between auditing and marketing: An explorative study pp. 57-70 Downloads
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 Downloads
Nancy B. Nichols, Donna L. Street and Sandra J. Cereola
Executive compensation and goodwill recognition under IFRS: Evidence from European mergers pp. 106-126 Downloads
Dominic Detzen and Henning Zülch
Accounting conservatism and IPO underpricing: China evidence pp. 127-144 Downloads
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 Downloads
Cathy A. Beaudoin, Li Dang, Qiaoling Fang and George T. Tsakumis
Size effects and audit pricing: Evidence from Germany pp. 156-168 Downloads
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 Downloads
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 Downloads
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 Downloads
Jose E. Miranda-Lopez and Linda M. Nichols

Volume 21, issue 1, 2012

Ownership structure and accounting conservatism in China pp. 1-16 Downloads
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 Downloads
Lei Gao and Gerhard Kling
FIN 48, uncertainty and transfer pricing: (Im)Perfect together? pp. 32-51 Downloads
Susan C. Borkowski and Mary Anne Gaffney
Market reaction to valuation adjustments for financial instruments: Evidence from Greece pp. 52-61 Downloads
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 Downloads
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 Downloads
Daniel Zéghal, Sonda Chtourou and Yosra Mnif Sellami
Ownership structure and forecast accuracy in Spain pp. 73-82 Downloads
Emma García-Meca and Juan P. Sánchez-Ballesta
Earnings management induced by tax planning: The case of Portuguese private firms pp. 83-96 Downloads
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 Downloads
Kimberly Clausing and Yaron Lahav
Corporate governance and operating performance of Chinese listed firms pp. 106-114 Downloads
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 Downloads
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 Downloads
John E. McEnroe and Mark Sullivan
Audit firm industry specialization and the audit report lag pp. 32-44 Downloads
Ahsan Habib and Md. Borhan Uddin Bhuiyan
Factors affecting MD&A disclosures by SEC registrants: Views of practitioners pp. 45-59 Downloads
Ann Tarca, Donna L. Street and Walter Aerts
Page updated 2023-02-04