Journal of International Accounting, Auditing and Taxation
2008 - 2022
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 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
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