Journal of International Accounting, Auditing and Taxation
2008 - 2025
Current editor(s): R. Larson From Elsevier Bibliographic data for series maintained by Catherine Liu (). Access Statistics for this journal.
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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
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