Accounting & Taxation

2009 - 2023

Current editor(s): Terrance Jalbert

From The Institute for Business and Finance Research
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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

Volume 7, issue 2, 2015

DO FIRMS ENGAGE IN AGGRESSIVE TAX REPORTING PRIOR TO BANKRUPTCY? pp. 1-15

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

Krzysztof Kluza

ROYAL FAMILY MEMBERS AND FIRM PERFORMANCE: EVIDENCE FROM KINGDOM OF SAUDI ARABIA pp. 29-42

Abdullah Mohammed Alzahrani and Ayoib Che-Ahmad

A TEST OF THE PECKING ORDER THEORY OF CAPITAL STRUCTURE IN CORPORATE FINANCE pp. 43-49

Ali Shakil Khan and Awang Yusop Adom

EARNINGS MANAGEMENT, WEAK INTERNAL CONTROLS, AND FIRM SIZE pp. 51-64

Yousef Jahmani and Suman Niranjan

TRANSFER PRICING: INCREASING TENSION BETWEEN MULTINATIONAL FIRMS AND TAX AUTHORITIES pp. 65-73

Wray Bradley

RELATIONSHIPS BETWEEN INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND RESEARCH AND DEVELOPMENT INVESTMENT pp. 75-82

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

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

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

Renee Weiss and John Shon

AN EMPIRICAL INVESTIGATION OF AUDIT COMMITTEE EFFECTIVENESS AND RISK MANAGEMENT: EVIDENCE FROM SAUDI ARABIA pp. 39-49

Abdullah Mohammed Alzharani and Abdullah Mohammed Alzharani

DIRECTORS’ AND OFFICERS’ INSURANCE AND OPPORTUNISM IN ACCOUNTING CHOICE pp. 51-65

Irene Kim

TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA pp. 67-73

Fany Inasius

INTERNET FINANCIAL REPORTING AND DISCLOSURE PRACTICES OF PUBLICLY TRADED CORPORATIONS: EVIDENCE FROM SRI LANKA pp. 75-91

Nirosh Kuruppu, Peter Oyelere and Hamdan Al Jabri

ENHANCED RELATIONSHIP PARTICIPATION INCENTIVES FOR (DUTCH) MULTINATIONAL ORGANIZATIONS pp. 93-101

Damy Colon and Dirk Swagerman

MEASURING INCOME INEQUALITY: AN APPLICATION OF THE POPULATION DYNAMIC THEIL'S ENTROPY pp. 103-114

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

Salem Lotfi Boumediene

STRATEGIC IMPLICATIONS OF PROJECT PORTFOLIO SELECTION pp. 11-20

Guilherme Vitolo and Flavio Cipparrone

DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA pp. 21-28

Olayinka Akinlo and Mofoluwaso Emmanuel

THE IMPACT OF CULTURE AND ECONOMIC FACTORS ON THE IMPLEMENTATION OF IFRS pp. 29-47

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

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

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

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

Dauda Mohammed

THE INFLUENCE OF CORPORATION GOVERNANCE STRUCTURE ON INTERNAL CONTROL AUDIT REPORT LAG: EVIDENCE FROM CHINA pp. 101-15

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

Andrew A. Anabila and EunYoung Whang

WHEN DO COMPANIES FUND THEIR DEFINED BENEFIT PENSION PLANS? pp. 13-23

Denise A. Jones

MARGINAL TAX RATES AROUND THE HAWAII ITEMIZED DEDUCTION CLIFF pp. 25-38

Terrance Jalbert, Gary Fleischman and Mercedes Jalbert

THE ROLE OF DERIVATIVES IN THE FINANCIAL CRISIS AND THEIR IMPACT ON SECURITY PRICES pp. 39-50

Ronald A. Stunda

THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES pp. 51-67

Salem Lotfi Boumediene, Olfa Nafti and Emna Boumediene

ACCOUNTING AND AUDITING PRACTICES IN NONGOVERNMENTAL ORGANIZATIONS: EVIDENCE FROM FIJI pp. 69-77

Arvind Patel and Pranil Prasad

A STANDARDIZED NET INCOME SHARES MODEL TO DEVELOP BASIC CHILD SUPPORT GUIDELINES pp. 79-92

Juan Pablo Navarro Acevedo

THE RISK-RETURN TRADE-OFF OF INVESTING IN LATIN AMERICAN EMERGING STOCK MARKETS pp. 93-104

Rishma Vedd and Paul Lazarony

AUDITORS' PERCEPTIONS OF AUDIT FIRM ROTATION IMPACT ON AUDIT QUALITY IN EGYPT pp. 105-120

Ahmed Anis

INFORMATION SYSTEMS AND ACCOUNTING PRACTICES IN GHANAIAN PUBLIC INSTITUTIONS pp. 121-132

Edward Yeboah, Kwame Owusu Kwateng and Clement Oppong