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 19, issue 2, 2010

The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy pp. 79-92

Ming-Chin Chen and Chung-Yu Hung

Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong pp. 93-109

Gerald Chau and Sidney J. Gray

An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards pp. 110-120

Juan Carlos Navarro-García and Francisco Bastida

Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms pp. 121-136

Sandra Ho and Marion Hutchinson

A review and analysis of international accounting research in JIAAT: 2002–2010 pp. 137-153

Hans J. Dykxhoorn and Kathleen E. Sinning

Volume 19, issue 1, 2010

Analyst forecast properties, analyst following and governance disclosures: A global perspective pp. 1-15

Minna Yu

Chinese GAAP and IFRS: An analysis of the convergence process pp. 16-34

Songlan Peng and Joyce van der Laan Smith

Transfer pricing practices of transnational corporations in PATA countries pp. 35-54

Susan C. Borkowski

The post-adoption effects of the implementation of International Financial Reporting Standards in Greece pp. 55-65

George Iatridis and Sotiris Rouvolis

Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms pp. 66-78

Janne Chung, Jonathan Farrar, Poonam Puri and Linda Thorne

Volume 18, issue 2, 2009

Corporate fraud and the audit expectations gap: A study among business managers pp. 85-100

Harold F.D. Hassink, Laury H. Bollen, Roger H.G. Meuwissen and Meinderd J. de Vries

Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets pp. 101-118

Ran Barniv

The relative and incremental explanatory powers of dirty surplus items for debt interest rate pp. 119-131

Akinobu Shuto, Shota Otomasa and Kazuyuki Suda

An empirical analysis of audit fee price competition after the Korean 1999 Omnibus Cartel Repeal Act pp. 132-140

Bruce K. Behn, Jung Wha Lee and Lian Hua Jin

Firms’ share price reactions to The American Jobs Creation Act pp. 141-151

Xiumin Martin, Garth Novack and Raynolde Pereira

Volume 18, issue 1, 2009

Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico pp. 1-13

Susan Machuga and Karen Teitel

Tax risk management and the multinational enterprise pp. 14-28

Haroldene F. Wunder

The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures pp. 29-43

Susan B. Hughes, James F. Sander, Scott D. Higgs and Charles P. Cullinan

The impact of corporate governance on auditor choice: Evidence from China pp. 44-59

Z. Jun Lin and Ming Liu

Audit pricing and auditor industry specialization in an emerging market: Evidence from China pp. 60-72

Kun Wang, Sewon O and Zahid Iqbal

Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations pp. 73-84

Cheng-Li Huang and Mien-Ling Chen

Volume 17, issue 2, 2008

The relationship between culture and tax evasion across countries: Additional evidence and extensions pp. 67-78

Grant Richardson

Do managers manage earnings to ‘just meet or beat’ analyst forecasts? pp. 79-91

Ahsan Habib and Mahmud Hossain

The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements pp. 92-112

Øystein Gjerde, Kjell Knivsflå and Frode Sættem

Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition pp. 113-122

Jan D. Fasshauer, Martin Glaum and Donna L. Street

Volume 17, issue 1, 2008

Compliance with IFRS disclosure requirements and individual analysts’ forecast errors pp. 1-13

Christopher Hodgdon, Rasoul H. Tondkar, David Harless and Ajay Adhikari

Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China pp. 14-30

Kun Wang, Sewon O and M. Cathy Claiborne

The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures pp. 31-50

Susan C. Borkowski

The role of accruals and cash flows in explaining security returns: Evidence from New Zealand pp. 51-66

Ahsan Habib