Journal of International Accounting, Auditing and Taxation

2008 - 2025

Current editor(s): R. Larson

From Elsevier
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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

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

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

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

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

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