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 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

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