Journal of International Accounting, Auditing and Taxation

2008 - 2024

Current editor(s): R. Larson

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

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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

Volume 33, issue C, 2018

The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence pp. 2-17

Ahmed Aboud, Clare Roberts and Alaa Mansour Zalata

A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions pp. 18-39

Madeline Trimble

Tax avoidance over time: A comparison of European and U.S. firms pp. 40-63

Martin Thomsen and Christoph Watrin

The Chinese stimulus program from 2008 to 2010 and accounting information quality pp. 64-78

Qian Hao, Xiangyan Shi and Danlu Bu

A commentary on accounting standards and the disclosure problem: Exploring a way forward pp. 79-89

Hamilton Elkins and Gary Entwistle

Volume 32, issue C, 2018

Corporate tax compliance: Is a change towards trust-based tax strategies justified? pp. 3-16

Maarten Siglé, Sjoerd Goslinga, Roland Speklé, Lisette van der Hel and Robbert Veldhuizen

Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members pp. 17-29

Ahmed Yamen, Amir Allam, Ahmed Bani-Mustafa and Ali Uyar

Top management team heterogeneity, governance changes and book-tax differences pp. 30-46

Nor Shaipah Abdul Wahab, Collins Ntim, Mohd Muttaqin Mohd Adnan and Wei Ling Tye

The interplay between related party transactions and earnings management: The role of audit quality pp. 47-60

Moataz El-Helaly, Ifigenia Georgiou and Alan D. Lowe

Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations? pp. 61-69

Jenice Prather-Kinsey, Scott Boyar and Anthony C. Hood

Volume 31, issue C, 2018

Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms pp. 1-19

Nina Franzen and Barbara E. Weißenberger

Board of directors, audit committee, and firm performance: Evidence from Greece pp. 20-36

Haiyan Zhou, Stephen Owusu-Ansah and Anastasia Maggina

Political connections, financial reporting and auditing: Survey of the empirical literature pp. 37-51

Ahsan Habib, Dinithi Ranasinghe, Abdul Haris Muhammadi and Ainul Islam

The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe pp. 52-73

Francesco Mazzi, Richard Slack and Ioannis Tsalavoutas

A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment pp. 74-89

Philip K. Hong, Daniel Gyung Paik and Joyce Van Der Laan Smith

Volume 30, issue C, 2018

Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management pp. 2-17

Michael Lacina, B. Brian Lee and Dong Wuk Kim

Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context pp. 18-31

Stefania Veltri and Olga Ferraro

Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies pp. 32-44

Sihai Li, Huiying Wu, Jian Zhang and Parmod Chand

Effect of capitalizing operating leases on credit ratings: Evidence from Japan pp. 45-56

Masaki Kusano

The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia pp. 57-68

Agus Fredy Maradona and Parmod Chand

Audit quality, debt financing, and earnings management: Evidence from Jordan pp. 69-84

Ebraheem Saleem Salem Alzoubi

Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region pp. 85-105

Naima Lassoued, Mouna Ben Rejeb Attia and Houda Sassi

An empirical test of SEC enforcement in the audit market pp. 106-116

Stergios Leventis

A review and analysis of Advances in International Accounting research pp. 117-126

Sara York Kenny and Robert K. Larson