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 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

Volume 23, issue 2, 2014

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3 pp. 59-73

Mattias Hamberg and Leif-Atle Beisland

Factors affecting the internal audit effectiveness: A survey of the Saudi public sector pp. 74-86

Abdulaziz Alzeban and David Gwilliam

Does mandatory IFRS adoption improve information quality in low investor protection countries? pp. 87-97

Muhammad Nurul Houqe, Samuel Easton and Tony van Zijl

The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software pp. 98-108

Ajay Adhikari, Luis Betancourt and Faleh Alshameri

Volume 23, issue 1, 2014

Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market pp. 1-17

Vera Palea

Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy pp. 18-31

John Incardona, Yezen Kannan, Ronald Premuroso, Julia L. Higgs and Ivy Huang

Does accounting conservatism improve the corporate information environment? pp. 32-43

Jinshuai Hu, Annie Yuansha Li and Zhang, Feida (Frank)

Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions pp. 44-57

Andrés Guiral, Emiliano Ruiz and Hyun Jung Choi

Volume 22, issue 2, 2013

Aggressive reporting, investor protection and stock price informativeness: Evidence from Chinese firms pp. 71-85

Zhongbo Yu, Liuchuang Li, Gaoliang Tian and Hao Zhang

Asset value management in the Portuguese real estate sector pp. 86-97

Inês Pinto

Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan pp. 98-108

Ling-Ling Chang, Fujen Daniel Hsiao and Yann-Ching Tsai

Voluntary disclosures of intangibles information by U.S.-listed Asian companies pp. 109-118

Gaurav Kumar

Volume 22, issue 1, 2013

Do modified audit opinions for Shanghai listed firms convey heterogeneous information? pp. 1-11

Donglin Pei and Philip A. Hamill

The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms pp. 12-25

Grantley Taylor and Grant Richardson

The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence pp. 26-38

Denis Cormier, Sylvain Houle and Marie-Josée Ledoux

The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK pp. 39-56

Axel Haller and Martin Wehrfritz

Balance between auditing and marketing: An explorative study pp. 57-70

Pernilla Broberg, Timurs Umans and Carl Gerlofstig