Journal of International Accounting, Auditing and Taxation

2008 - 2025

Current editor(s): R. Larson

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

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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

Volume 29, issue C, 2017

The impact of equity incentive plans on analysts’ earnings forecasts and stock recommendations for Chinese listed firms: An empirical study pp. 1-13

Sun Liu

Future orientation and taxes: Evidence from big data pp. 14-31

Matthias Petutschnig

Executive compensation disclosure and private control benefits: A comparison of U.S. and Canadian dual class firms pp. 32-51

Surjit Tinaikar

Managing earnings using classification shifting: UK evidence pp. 52-65

Alaa Mansour Zalata and Clare Roberts

Trade-off between real activities earnings management and accrual-based manipulation-evidence from China pp. 66-80

Jie Gao, Baichao Gao and Xiao Wang

Risk disclosures, international orientation, and share price informativeness: Evidence from China pp. 81-102

Youchao Tan, Cheng Colin Zeng and Tamer Elshandidy

The Big 4 premium: Does it survive an auditor change? Evidence from Europe pp. 103-117

Rouven Fleischer, Max Goettsche and Maximilian Schauer

Value relevance of biological assets under IFRS pp. 118-126

Rute Gonçalves, Patrícia Lopes and Russell Craig

Volume 28, issue C, 2017

Collaboration networks in accounting research pp. 1-9

Andreas Andrikopoulos and Konstantinos Kostaris

Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK pp. 10-30

Ashraf E. Elbakry, Jacinta Nwachukwu, Hussein A. Abdou and Tamer Elshandidy

Book-tax conformity and earnings management in response to tax rate cuts pp. 31-42

Dennis Sundvik

Mapping forensic accounting in the UK pp. 43-56

Sarah Hegazy, Alan Sangster and Amr Kotb

Volume 27, issue C, 2016

Interpretation of probability expressions in accounting: The effects of frame switching pp. 1-12

Esperanza Huerta, Yanira Petrides and Gary P. Braun

Accounting for goodwill under IFRS: A critical analysis pp. 13-25

Sven-Erik Johansson, Tomas Hjelström and Niclas Hellman

Tax-induced distortions of effort and compensation in a principal-agent setting pp. 26-39

Jan Thomas Martini, Rainer Niemann and Dirk Simons

The economic consequences of IFRS adoption: Evidence from New Zealand pp. 40-48

Muhammad Nurul Houqe, Reza M. Monem and Tony van Zijl

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