Accounting & Taxation

2009 - 2022

Current editor(s): Terrance Jalbert

From The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ().

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Volume 14, issue 1, 2022

TO SPEND OR NOT TO SPEND: AN INVESTIGATION OF CONSUMER BEHAVIORS RELATED TO TAX REFUNDS pp. 1-14

Morgan Daly, Mary Jane Lenard and Lisa Monahan

INTERNAL CORPORATE GOVERNANCE MECHANISMS AND RISK DISCLOSURE: EVIDENCE FROM TUNISIA pp. 15-30

Salem Boumediene, Fatma Ezzahra Abdallah, Salma Ben Moussa and Emna Boumediene

GILTI INCOME AND FINANCIAL REPORTING: AN ANALYSIS OF THE 10-K DISCLOSURES BY S&P 500 FIRMS FOLLOWING THE 2017 TAX REFORM pp. 31-44

Mingjun Zhou

REMOTE WORK AND STATE TAX COMPLEXITY: THE HIGH COST TO INTERSTATE EDUCATORS pp. 45-55

Dorothy Thompson and Darlene Booth-Bell

PROFESSIONAL SKEPTICISM: STANDARDSETTERS’ RESPONSIVENESS TO STAKEHOLDER COMMENT LETTERS pp. 57-74

Arianna Spina Pinello, Ara Volkan, Mark Arnone, Jamie Lancellot and Lana Luckey

Volume 13, issue 1, 2021

ANALYSTS’ IFRS KNOWLEDGE, FORECAST ERROR, AND SEC’S ELIMINATION OF THE 20-F RECONCILIATION pp. 1-14

Hunter M. Brooks and Xiaoxiao Song

IMPACT OF THE 2017 TAX CUTS AND JOBS ACT ON FOREIGN CASH HOLDINGS OF U.S. MULTINATIONAL CORPORATIONS pp. 15-30

Herman Manakyan and Ani Mathers

THE ASSOCIATION BETWEEN TAX AGGRESSIVENESS AND ENVIRONMENTAL PROTECTION IN CHINESE PUBLIC FIRMS pp. 31-43

Shuoheng Niu, Hong Fan, Liqiang Chen and Qi Liu

THE INTEREST, KNOWLEDGE, AND USAGE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING: EVIDENCE FROM ACCOUNTING PROFESSIONALS pp. 45-58

Elizabeth Johnson, Matthew Petersen, Joshua Sloan and Adrian Valencia

IMPACT OF CULTURE ON INTERNATIONAL FINANCIAL REPORT STANDARDS ASSESSMENT OF FAIR VALUES MEASUREMENT pp. 59-73

Daniel Acheampong

STRATEGIES AND EVIDENCE FOR DEDUCTION OF BUSINESS EXPENSES UNDER INTERNAL REVENUE CODE SECTION 168(K), 179, AND 274 pp. 75-96

Micah Frankel and John Tan

IMPACT OF SOFTWARE EXPENSES ON FINANCIAL STATEMENTS AND CAPITAL RATIOS IN THE FINANCIAL SECTOR EMPIRICAL: EVIDENCE FROM GERMANY AND AUSTRIA pp. 97-108

Susanne Leitner-Hanetseder, Josef Arminger and Christa Hangl

THE DIFFERENTIAL IMPACT OF PRIVATE AND PUBLIC DEBT ON ACCOUNTING CONSERVATISM pp. 109-119

Fengyun Wu

INCOME TAX ADMINISTRATION IN GHANA: PERCEIVED IMPLEMENTATION CHALLENGES pp. 121-130

Salahudeen Saeed

Volume 12, issue 1, 2020

MICRO ANALYSIS OF AUDIT REVENUE IN NEW ZEALAND pp. 1-10

Umapathy Ananthanarayanan and Peter Harris

FOREIGN EXPOSURE LEVEL AND THE IMPACT OF THE 2017 TAX CUTS AND JOBS ACT ON VALUATION OF US MULTINATIONAL COMPANIES pp. 11-22

Gow-Cheng Huang, Herman Manakyan and Ani Mathers

THE RELATIONSHIP BETWEEN CRITICAL ACCOUNTING ESTIMATES AND CRITICAL AUDIT MATTERS pp. 23-33

Arianna Pinello, Lee Puschaver and Ara Volkan

COST OF DEBT AND AUDITOR CHOICE pp. 35-44

Sherry Fang Li and Sherry Fang Li

THE ECONOMIC CONSEQUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION: EVIDENCE FROM CORPORATE TAX AVOIDANCE IN GULF STATES pp. 45-65

Enas Abdullah Hassan

AN IMPROVED METHOD FOR ESTIMATING DISCOUNT RATES FOR LISTED COMPANY VALUATION pp. 67-79

Yanfu Li

ALTERNATIVE TREATMENT OF CONTRIBUTION IN AID OF CONSTRUCTION: THE IMPACT ON INVESTOR-OWNED UTILITY PLANT ASSET REPLACEMENT pp. 81-96

Daniel Acheampong and Tanya Benford

SMALL BUSINESS OWNERS’ PERCEPTION ON VALUE ADDED TAX ADMINISTRATION IN GHANA: A PRELIMINARY STUDY pp. 97-105

Salahudeen Saeed

Volume 11, issue 1, 2019

THE RELATIONSHIP BETWEEN TAX RISK AND ACQUISITION PRICE PREMIUM pp. 1-10

Chelsea Schrader and Chiulien Venezia

CAPITAL MARKET CONSEQUENCES OF EXPECTATIONS MANAGEMENT IN THE POSTREGULATION FAIR DISCLOSURE PERIOD pp. 11-20

Sherry Fang Li

ACCOUNTING FOR CONVERTIBLE BONDS: CURRENT PRACTICES AND PROPOSED CHANGES pp. 21-34

Deanna Burgess, Adrian Valencia and Ara Volkan

EFFECTS OF ANALYSTS’ COUNTRY FAMILIARITY ON FORECAST BEHAVIOR: EVIDENCE FROM CHINESE CROSS-LISTED FIRMS IN THE UNITED STATES pp. 35-46

Xiaoxiao Song

AN HISTORY OF US TAX CODE COMPLEXITY WITHIN COMPUTER-BASED RETURN PREPARATION pp. 47-57

Robert J. Walsh

AN INTERNAL CONTROL EVALUATION TOOL FOR PROPERTY EXPENDITURES pp. 59-70

Lou X. Orchard, Jeffrey L. Decker and Tim G. Kizirian

IMPACTS OF FISCAL REFORM ON DIVIDENDS: EVIDENCE FROM MEXICO pp. 71-81

Jose Asuncion Corona Duenas and Cesar Corona Pacheco

PAYDAY LENDING REGULATIONS AND THE IMPACT ON WOMEN OF COLOR pp. 83-92

Lara Sofia Romero, Rafael Romero and Sim Jonathan Covington

Volume 10, issue 1, 2018

EMPIRICAL EVIDENCE ON THE RELATIONSHIP BETWEEN AUDIT PROBABILITY AND INTERNAL REVENUE SERVICE BUDGET LEVELS pp. 1-21

Akinloye Akindayomi, Gideon T. Akinleye and Adeduro A. Ogunmakin

PREDICTIVE ABILITY OF DIRECTORS’ AND OFFICERS’ LIABILITY INSURANCE COVERAGE FOR CLASS ACTION LAWSUIT SETTLEMENTS pp. 23-38

Irene Y. Kim

EARNINGS MANIPULATION BENCHMARK FOR NONFINANCIAL LISTED COMPANIES IN VIETNAMESE STOCK MARKET pp. 39-49

Nguyen Huu Anh, Nguyen Ha Linh and Sung Wook Yoon

BIG OIL IN A SMALL TOWN: THE EFFECTS OF A LARGE ECONOMIC EVENT ON SMALL BUSINESS SALES pp. 51-60

Amy Bieber, Salem Boumediene and Scott Butterfield

HUMAN CAPITAL ACCOUNTING TOOL USAGE: EVIDENCE FROM A SURVEY OF KENYAN FIRMS pp. 61-76

Sammy Lio

THE ROLE OF COMPANY SPECIFIC INFORMATION IN VALUATION MODELS USED IN THE UAE pp. 77-86

Hafiz Imtiaz Ahmad and Khaled Aljifri

MODELLING UTILITY FINANCIAL VIABILITY USING LOGISTIC REGRESSION: EVIDENCE FROM FLORIDA pp. 87-96

Daniel Acheampong, Tanya Benford and Ara Volkan,

Volume 9, issue 1, 2017

THE VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND ITS COMPONENTS pp. 1-11

Yousef Jahmani, Hae Yeon Choi, Yonpae Park and Gavin Jiayun Wu

RETURNS AND ATTRIBUTION FROM A STUDENTMANAGED PEER-TO-PEER LOAN FUND pp. 13-29

Lynda S. Livingston

THE IMPACT OF FAIR VALUE ON AUDIT QUALITY: EVIDENCE FROM TUNISIA pp. 29-38

Salem Lotfi Boumediene, Emna Boumediene and Ikram Amara

MACROECONOMIC DETERMINANTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION: EVIDENCE FROM THE MIDDLE EAST NORTH AFRICA (MENA) REGION pp. 39-48

Allan Graham, Anup Menon Nandialath, Debra Skaradzinski and Elzotkeb Rustambekov

TAX STRATEGIES FOR U.S. FARMERS: TAX REDUCTION AND AVERTING RISK pp. 49-61

Jeff Decker and Richard Ray

GOING CONCERN AND AUDIT OPINION OF NIGERIAN BANKING INDUSTRY pp. 63-72

Rafiu Oyesola Salawu, Titilayo Moromoke Oladejo and Eghosa Godwin Inneh

FISCAL MANAGEMENT PRACTICES AND THEIR IMPACT ON CORPORATE GROUPS’ FISCAL PERFORMANCE pp. 73-86

Ines Menchaoui, Jean-Luc Rossignol and Mohamed Ali Omri

USAGE AND PERCEPTIONS OF FRAUD DETECTION AND PREVENTIVE METHODS: EVIDENCE FROM MAURITIUS pp. 87-96

Ushad Subadar Agathee and Ushad Subadar Agathee

EMPIRICAL ANALYSIS OF REAL CREDIT RISK DATA pp. 97-108

Giuseppe Di Biase

Volume 8, issue 1, 2016

VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS pp. 1-25

Abdullah Al-Maghzom, Khaled Hussainey and Doaa Aly

TAXATION AND LEVERAGE INSIDE BANK HOLDING COMPANIES pp. 27-37

Silvia Bressan

THE IMPACT OF THE SARBANES-OXLEY ACT ON EARNINGS MANAGEMENT USING CLASSIFICATION SHIFTING EVIDENCE FROM CORE EARNINGS AND SPECIAL ITEMS pp. 39-48

Xudong Li

SUBSTANTIAL AUTHORITY UPDATE: TAX PENALTY AVOIDANCE BY GOOD FAITH REFERENCE TO JUDICIAL, ADMINISTRATIVE AND LEGISLATIVE AUTHORITIES pp. 49-58

Albert D. Spalding and Nancy W. Spalding

AN EXAMINATION OF THE IMPACT OF CULTURE ON IFRS RISK DISCLOSURES FOR FIRMS THAT CROSS- LIST IN THE U.S pp. 59-67

Carmen B. Ríos-Figueroa

SOCIAL AND ENVIRONMENTAL ACCOUNTING: EVIDENCE FROM THE STOCK EXCHANGE OF MAURITIUS pp. 69-76

Ushad Subadar Agathee and Mootooganagen Ramen

A REVIEW OF HOBBY AND BUSINESS LOSS RULES: EVIDENCE FROM RECENT DEVELOPMENTS pp. 77-86

Peg Horan and Thomas Horan