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 21, issue 2, 2012

An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies pp. 79-105

Nancy B. Nichols, Donna L. Street and Sandra J. Cereola

Executive compensation and goodwill recognition under IFRS: Evidence from European mergers pp. 106-126

Dominic Detzen and Henning Zülch

Accounting conservatism and IPO underpricing: China evidence pp. 127-144

Z. Jun Lin and Zhimin Tian

The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals pp. 145-155

Cathy A. Beaudoin, Li Dang, Qiaoling Fang and George T. Tsakumis

Size effects and audit pricing: Evidence from Germany pp. 156-168

Rouven Fleischer and Max Goettsche

Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal pp. 169-184

Marta Silva Guerreiro, Lúcia Lima Rodrigues and Russell Craig

Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec pp. 185-197

Roger C. Graham, Cameron K.J. Morrill and Janet B. Morrill

The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence pp. 198-208

Jose E. Miranda-Lopez and Linda M. Nichols

Volume 21, issue 1, 2012

Ownership structure and accounting conservatism in China pp. 1-16

Charles P. Cullinan, Fangjun Wang, Peng Wang and Junrui Zhang

The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China pp. 17-31

Lei Gao and Gerhard Kling

FIN 48, uncertainty and transfer pricing: (Im)Perfect together? pp. 32-51

Susan C. Borkowski and Mary Anne Gaffney

Market reaction to valuation adjustments for financial instruments: Evidence from Greece pp. 52-61

Apostolos Ballas, Constantinos Chalevas and Christos Tzovas

Earnings management and the role of auditors in an unusual IFRS context: The case of Greece pp. 62-78

Maria Tsipouridou and Charalambos Spathis

Volume 20, issue 2, 2011

An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management pp. 61-72

Daniel Zéghal, Sonda Chtourou and Yosra Mnif Sellami

Ownership structure and forecast accuracy in Spain pp. 73-82

Emma García-Meca and Juan P. Sánchez-Ballesta

Earnings management induced by tax planning: The case of Portuguese private firms pp. 83-96

Mário Marques, Lúcia Lima Rodrigues and Russell Craig

Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms pp. 97-105

Kimberly Clausing and Yaron Lahav

Corporate governance and operating performance of Chinese listed firms pp. 106-114

Heibatollah Sami, Justin Wang and Haiyan Zhou

Volume 20, issue 1, 2011

The financing of the IASB: An analysis of donor diversity pp. 1-19

Robert K. Larson and Sara York Kenny

Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States pp. 20-31

John E. McEnroe and Mark Sullivan

Audit firm industry specialization and the audit report lag pp. 32-44

Ahsan Habib and Md. Borhan Uddin Bhuiyan

Factors affecting MD&A disclosures by SEC registrants: Views of practitioners pp. 45-59

Ann Tarca, Donna L. Street and Walter Aerts

Volume 19, issue 2, 2010

The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy pp. 79-92

Ming-Chin Chen and Chung-Yu Hung

Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong pp. 93-109

Gerald Chau and Sidney J. Gray

An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards pp. 110-120

Juan Carlos Navarro-García and Francisco Bastida

Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms pp. 121-136

Sandra Ho and Marion Hutchinson

A review and analysis of international accounting research in JIAAT: 2002–2010 pp. 137-153

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

Minna Yu

Chinese GAAP and IFRS: An analysis of the convergence process pp. 16-34

Songlan Peng and Joyce van der Laan Smith

Transfer pricing practices of transnational corporations in PATA countries pp. 35-54

Susan C. Borkowski

The post-adoption effects of the implementation of International Financial Reporting Standards in Greece pp. 55-65

George Iatridis and Sotiris Rouvolis

Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms pp. 66-78

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

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

Ran Barniv

The relative and incremental explanatory powers of dirty surplus items for debt interest rate pp. 119-131

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

Bruce K. Behn, Jung Wha Lee and Lian Hua Jin

Firms’ share price reactions to The American Jobs Creation Act pp. 141-151

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

Susan Machuga and Karen Teitel

Tax risk management and the multinational enterprise pp. 14-28

Haroldene F. Wunder

The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures pp. 29-43

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

Z. Jun Lin and Ming Liu

Audit pricing and auditor industry specialization in an emerging market: Evidence from China pp. 60-72

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

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

Grant Richardson

Do managers manage earnings to ‘just meet or beat’ analyst forecasts? pp. 79-91

Ahsan Habib and Mahmud Hossain

The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements pp. 92-112

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

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

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

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

Susan C. Borkowski

The role of accruals and cash flows in explaining security returns: Evidence from New Zealand pp. 51-66

Ahsan Habib