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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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