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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 19, issue 2, 2010

The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy pp. 79-92 Downloads
Ming-Chin Chen and Chung-Yu Hung
Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong pp. 93-109 Downloads
Gerald Chau and Sidney J. Gray
An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards pp. 110-120 Downloads
Juan Carlos Navarro-García and Francisco Bastida
Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms pp. 121-136 Downloads
Sandra Ho and Marion Hutchinson
A review and analysis of international accounting research in JIAAT: 2002–2010 pp. 137-153 Downloads
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 Downloads
Minna Yu
Chinese GAAP and IFRS: An analysis of the convergence process pp. 16-34 Downloads
Songlan Peng and Joyce van der Laan Smith
Transfer pricing practices of transnational corporations in PATA countries pp. 35-54 Downloads
Susan C. Borkowski
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece pp. 55-65 Downloads
George Iatridis and Sotiris Rouvolis
Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms pp. 66-78 Downloads
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 Downloads
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 Downloads
Ran Barniv
The relative and incremental explanatory powers of dirty surplus items for debt interest rate pp. 119-131 Downloads
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 Downloads
Bruce K. Behn, Jung Wha Lee and Lian Hua Jin
Firms’ share price reactions to The American Jobs Creation Act pp. 141-151 Downloads
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 Downloads
Susan Machuga and Karen Teitel
Tax risk management and the multinational enterprise pp. 14-28 Downloads
Haroldene F. Wunder
The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures pp. 29-43 Downloads
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 Downloads
Z. Jun Lin and Ming Liu
Audit pricing and auditor industry specialization in an emerging market: Evidence from China pp. 60-72 Downloads
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 Downloads
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 Downloads
Grant Richardson
Do managers manage earnings to ‘just meet or beat’ analyst forecasts? pp. 79-91 Downloads
Ahsan Habib and Mahmud Hossain
The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements pp. 92-112 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Susan C. Borkowski
The role of accruals and cash flows in explaining security returns: Evidence from New Zealand pp. 51-66 Downloads
Ahsan Habib
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