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Accounting & Taxation

2009 - 2017

Current editor(s): Terrance Jalbert

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

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Volume 9, issue 1, 2017

THE VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND ITS COMPONENTS pp. 1-11 Downloads
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 Downloads
Lynda S. Livingston
THE IMPACT OF FAIR VALUE ON AUDIT QUALITY: EVIDENCE FROM TUNISIA pp. 29-38 Downloads
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 Downloads
Allan Graham, Anup Menon Nandialath, Debra Skaradzinski and Elzotkeb Rustambekov
TAX STRATEGIES FOR U.S. FARMERS: TAX REDUCTION AND AVERTING RISK pp. 49-61 Downloads
Jeff Decker and Richard Ray
GOING CONCERN AND AUDIT OPINION OF NIGERIAN BANKING INDUSTRY pp. 63-72 Downloads
Rafiu Oyesola Salawu, Titilayo Moromoke Oladejo and Eghosa Godwin Inneh
FISCAL MANAGEMENT PRACTICES AND THEIR IMPACT ON CORPORATE GROUPS’ FISCAL PERFORMANCE pp. 73-86 Downloads
Ines Menchaoui, Jean-Luc Rossignol and Mohamed Ali Omri
USAGE AND PERCEPTIONS OF FRAUD DETECTION AND PREVENTIVE METHODS: EVIDENCE FROM MAURITIUS pp. 87-96 Downloads
Ushad Subadar Agathee and Ushad Subadar Agathee
EMPIRICAL ANALYSIS OF REAL CREDIT RISK DATA pp. 97-108 Downloads
Giuseppe Di Biase

Volume 8, issue 1, 2016

VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS pp. 1-25 Downloads
Abdullah Al-Maghzom, Khaled Hussainey and Doaa Aly
TAXATION AND LEVERAGE INSIDE BANK HOLDING COMPANIES pp. 27-37 Downloads
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 Downloads
Xudong Li
SUBSTANTIAL AUTHORITY UPDATE: TAX PENALTY AVOIDANCE BY GOOD FAITH REFERENCE TO JUDICIAL, ADMINISTRATIVE AND LEGISLATIVE AUTHORITIES pp. 49-58 Downloads
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 Downloads
Carmen B. Ríos-Figueroa
SOCIAL AND ENVIRONMENTAL ACCOUNTING: EVIDENCE FROM THE STOCK EXCHANGE OF MAURITIUS pp. 69-76 Downloads
Ushad Subadar Agathee and Mootooganagen Ramen
A REVIEW OF HOBBY AND BUSINESS LOSS RULES: EVIDENCE FROM RECENT DEVELOPMENTS pp. 77-86 Downloads
Peg Horan and Thomas Horan

Volume 7, issue 2, 2015

DO FIRMS ENGAGE IN AGGRESSIVE TAX REPORTING PRIOR TO BANKRUPTCY? pp. 1-15 Downloads
Wendy Heltzer, Mary Mindak and Mingjun Zhou
DEBT REPAYMENT CAPACITY OF LOCAL GOVERNMENT SECTOR IN POLAND DURING THE 2008-2013 ECONOMIC SLOWDOWN PERIOD pp. 17-27 Downloads
Krzysztof Kluza
ROYAL FAMILY MEMBERS AND FIRM PERFORMANCE: EVIDENCE FROM KINGDOM OF SAUDI ARABIA pp. 29-42 Downloads
Abdullah Mohammed Alzahrani and Ayoib Che-Ahmad
A TEST OF THE PECKING ORDER THEORY OF CAPITAL STRUCTURE IN CORPORATE FINANCE pp. 43-49 Downloads
Ali Shakil Khan and Awang Yusop Adom
EARNINGS MANAGEMENT, WEAK INTERNAL CONTROLS, AND FIRM SIZE pp. 51-64 Downloads
Yousef Jahmani and Suman Niranjan
TRANSFER PRICING: INCREASING TENSION BETWEEN MULTINATIONAL FIRMS AND TAX AUTHORITIES pp. 65-73 Downloads
Wray Bradley
RELATIONSHIPS BETWEEN INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND RESEARCH AND DEVELOPMENT INVESTMENT pp. 75-82 Downloads
Hsueh-En Hsu, Chiulien C Venezia and Chelsea Schrader
ACCOUNTING KNOWLEDGE, PRACTICES, AND CONTROLS OF MICRO, SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM THE PHILIPPINES pp. 83-96 Downloads
Venus C. Ibarra and Rodrigo M. Velasco

Volume 7, issue 1, 2015

AN EXPLORATORY STUDY OF PROFESSIONAL ETHICAL STANDARDS, POSITIVE BUDGETING ORIENTATION, AND THE MEDIATING ROLE OF CORPORATE ETHICAL VALUES pp. 1-20 Downloads
Sean Valentine, Gary Fleischman and Connie R. Bateman
VOLUNTARY FAIR VALUE DISCLOSURES BY BANK HOLDING COMPANIES: THE ROLE OF SEC DEAR CFO LETTERS pp. 21-37 Downloads
Renee Weiss and John Shon
AN EMPIRICAL INVESTIGATION OF AUDIT COMMITTEE EFFECTIVENESS AND RISK MANAGEMENT: EVIDENCE FROM SAUDI ARABIA pp. 39-49 Downloads
Abdullah Mohammed Alzharani and Abdullah Mohammed Alzharani
DIRECTORS’ AND OFFICERS’ INSURANCE AND OPPORTUNISM IN ACCOUNTING CHOICE pp. 51-65 Downloads
Irene Kim
TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA pp. 67-73 Downloads
Fany Inasius
INTERNET FINANCIAL REPORTING AND DISCLOSURE PRACTICES OF PUBLICLY TRADED CORPORATIONS: EVIDENCE FROM SRI LANKA pp. 75-91 Downloads
Nirosh Kuruppu, Peter Oyelere and Hamdan Al Jabri
ENHANCED RELATIONSHIP PARTICIPATION INCENTIVES FOR (DUTCH) MULTINATIONAL ORGANIZATIONS pp. 93-101 Downloads
Damy Colon and Dirk Swagerman
MEASURING INCOME INEQUALITY: AN APPLICATION OF THE POPULATION DYNAMIC THEIL'S ENTROPY pp. 103-114 Downloads
Guglielmo D’Amico, Giuseppe Di Biase and Raimondo Manca

Volume 6, issue 2, 2014

DETECTION AND PREDICTION OF MANAGERIAL FRAUD IN THE FINANCIAL STATEMENTS OF TUNISIAN BANKS pp. 1-10 Downloads
Salem Lotfi Boumediene
STRATEGIC IMPLICATIONS OF PROJECT PORTFOLIO SELECTION pp. 11-20 Downloads
Guilherme Vitolo and Flavio Cipparrone
DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA pp. 21-28 Downloads
Olayinka Akinlo and Mofoluwaso Emmanuel
THE IMPACT OF CULTURE AND ECONOMIC FACTORS ON THE IMPLEMENTATION OF IFRS pp. 29-47 Downloads
Rogelio J. Cardona, Karen C. Castro-González and Carmen B. Ríos-Figueroa
FINANCIAL MANAGEMENT IN THE FAMILY AND NON-FAMILY SME´S IN THE TEXTILE INDUSTRY IN MEXICO pp. 49-57 Downloads
Martha Isabel Bojorquez Zapata, Antonio Emmanuel Perez Brito and Jorge Humberto Basulto Triay
INTERNET FINANCIAL DISCLOSURE: EVIDENCE FROM SAUDI ARABIA AND OMAN pp. 59-69 Downloads
Mohamed A. K. Basuony and Ehab K. A. Mohamed
THE 2012 REVIEW OF IFRS FOR SMES: POSSIBLE RESPONSES FROM THE FIJI INSTITUTE OF ACCOUNTANTS pp. 71-83 Downloads
Ezaaz Hasan, Sheetal Mala, Glen Finau and Prena Rani
CAUSALITY TEST OF BUSINESS RISK AND CAPITAL STRUCTURE IN A PANEL DATA OF NIGERIAN LISTED FIRMS pp. 85-99 Downloads
Dauda Mohammed
THE INFLUENCE OF CORPORATION GOVERNANCE STRUCTURE ON INTERNAL CONTROL AUDIT REPORT LAG: EVIDENCE FROM CHINA pp. 101-15 Downloads
Yuedong Li, Dong Zhang and Xingyu Wang

Volume 6, issue 1, 2014

DETERMINANTS OF THE BIAS AND INACCURACY OF MANAGEMENT EARNINGS FORECASTS pp. 1-12 Downloads
Andrew A. Anabila and EunYoung Whang
WHEN DO COMPANIES FUND THEIR DEFINED BENEFIT PENSION PLANS? pp. 13-23 Downloads
Denise A. Jones
MARGINAL TAX RATES AROUND THE HAWAII ITEMIZED DEDUCTION CLIFF pp. 25-38 Downloads
Terrance Jalbert, Gary Fleischman and Mercedes Jalbert
THE ROLE OF DERIVATIVES IN THE FINANCIAL CRISIS AND THEIR IMPACT ON SECURITY PRICES pp. 39-50 Downloads
Ronald A. Stunda
THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES pp. 51-67 Downloads
Salem Lotfi Boumediene, Olfa Nafti and Emna Boumediene
ACCOUNTING AND AUDITING PRACTICES IN NONGOVERNMENTAL ORGANIZATIONS: EVIDENCE FROM FIJI pp. 69-77 Downloads
Arvind Patel and Pranil Prasad
A STANDARDIZED NET INCOME SHARES MODEL TO DEVELOP BASIC CHILD SUPPORT GUIDELINES pp. 79-92 Downloads
Juan Pablo Navarro Acevedo
THE RISK-RETURN TRADE-OFF OF INVESTING IN LATIN AMERICAN EMERGING STOCK MARKETS pp. 93-104 Downloads
Rishma Vedd and Paul Lazarony
AUDITORS' PERCEPTIONS OF AUDIT FIRM ROTATION IMPACT ON AUDIT QUALITY IN EGYPT pp. 105-120 Downloads
Ahmed Anis
INFORMATION SYSTEMS AND ACCOUNTING PRACTICES IN GHANAIAN PUBLIC INSTITUTIONS pp. 121-132 Downloads
Edward Yeboah, Kwame Owusu Kwateng and Clement Oppong
Page updated 2017-12-05