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Elsevier

Journal of International Accounting, Auditing and Taxation

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Web page: https://www.journals.elsevier.com/journal-of-international-accounting-auditing-and-taxation

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Series handle: RePEc:eee:jiaata
ISSN: 1061-9518

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Content

2017, Volume 28, Issue C

43-56 Mapping forensic accounting in the UK
by Hegazy, Sarah & Sangster, Alan & Kotb, Amr

2016, Volume 27, Issue C

1-12 Interpretation of probability expressions in accounting: The effects of frame switching
by Huerta, Esperanza & Petrides, Yanira & Braun, Gary P.
13-25 Accounting for goodwill under IFRS: A critical analysis
by Johansson, Sven-Erik & Hjelström, Tomas & Hellman, Niclas
26-39 Tax-induced distortions of effort and compensation in a principal-agent setting
by Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk
40-48 The economic consequences of IFRS adoption: Evidence from New Zealand
by Houqe, Muhammad Nurul & Monem, Reza M. & Zijl, Tony van

2016, Volume 26, Issue C

1-12 Earnings management in India: Managers’ fixation on operating profits
by Nagar, Neerav & Sen, Kaustav
13-27 Internal auditing in the Middle East and North Africa: A literature review
by Al-Akra, Mahmoud & Abdel-Qader, Waleed & Billah, Mamun
28-46 The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments
by Hodgdon, Christopher & Hughes, Susan B.
47-59 Effects of overseas subsidiaries on worldwide corporate taxes
by Lee, Namryoung & Swenson, Charles

2015, Volume 25, Issue C

1-15 Corporate accruals quality during the 2008–2010 Global Financial Crisis
by Arthur, Neal & Tang, Qingliang & Lin, Zhiwei (Stanley)
16-30 Corporate governance and forward-looking disclosure: Evidence from China
by Liu, Sun
31-45 Information content of SFAS 157 fair value reporting
by Elbannan, Mohamed A. & Elbannan, Mona A.
46-66 Audit firm rotation, audit fees and audit quality: The experience of Italian public companies
by Corbella, Silvano & Florio, Cristina & Gotti, Giorgio & Mastrolia, Stacy A.

2015, Volume 24, Issue C

1-12 The value-relevance of disclosed summarised financial information of listed associates
by Badenhorst, Wessel M. & Brümmer, Leon M. & de Wet, Johannes H.vH.
13-28 The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis
by Samaha, Khaled & Khlif, Hichem & Hussainey, Khaled
29-45 Corporate governance and financial reporting quality in China: A survey of recent evidence
by Habib, Ahsan & Jiang, Haiyan
46-60 Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt
by Ebrahim, Ahmed & Fattah, Tarek Abdel
61-71 The impact of audit committee characteristics on the implementation of internal audit recommendations
by Alzeban, Abdulaziz & Sawan, Nedal
72-81 The effects of mandatory IFRS adoption and conditional conservatism on European bank values
by Manganaris, Panayotis & Spathis, Charalambos & Dasilas, Apostolos
82-93 Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain
by Garcia-Blandon, Josep & Argiles, Josep Ma
94-104 An empirical analysis of the changes in tax audit focus on international transfer pricing
by Chan, K. Hung & Lo, Agnes W.Y. & Mo, Phyllis L.L.
105-117 Can expertise mitigate auditors’ unintentional biases?
by Guiral, Andres & Rodgers, Waymond & Ruiz, Emiliano & Gonzalo-Angulo, Jose A.

2014, Volume 23, Issue 2

59-73 Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
by Hamberg, Mattias & Beisland, Leif-Atle
74-86 Factors affecting the internal audit effectiveness: A survey of the Saudi public sector
by Alzeban, Abdulaziz & Gwilliam, David
87-97 Does mandatory IFRS adoption improve information quality in low investor protection countries?
by Houqe, Muhammad Nurul & Easton, Samuel & van Zijl, Tony
98-108 The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software
by Adhikari, Ajay & Betancourt, Luis & Alshameri, Faleh

2014, Volume 23, Issue 1

1-17 Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market
by Palea, Vera
18-31 Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy
by Incardona, John & Kannan, Yezen & Premuroso, Ronald & Higgs, Julia L. & Huang, Ivy
32-43 Does accounting conservatism improve the corporate information environment?
by Hu, Jinshuai & Li, Annie Yuansha & Zhang, Feida (Frank)
44-57 Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions
by Guiral, Andrés & Ruiz, Emiliano & Choi, Hyun Jung

2013, Volume 22, Issue 2

71-85 Aggressive reporting, investor protection and stock price informativeness: Evidence from Chinese firms
by Yu, Zhongbo & Li, Liuchuang & Tian, Gaoliang & Zhang, Hao
86-97 Asset value management in the Portuguese real estate sector
by Pinto, Inês
98-108 Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan
by Chang, Ling-Ling & Hsiao, Fujen Daniel & Tsai, Yann-Ching
109-118 Voluntary disclosures of intangibles information by U.S.-listed Asian companies
by Kumar, Gaurav

2013, Volume 22, Issue 1

1-11 Do modified audit opinions for Shanghai listed firms convey heterogeneous information?
by Pei, Donglin & Hamill, Philip A.
12-25 The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms
by Taylor, Grantley & Richardson, Grant
26-38 The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence
by Cormier, Denis & Houle, Sylvain & Ledoux, Marie-Josée
39-56 The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK
by Haller, Axel & Wehrfritz, Martin
57-70 Balance between auditing and marketing: An explorative study
by Broberg, Pernilla & Umans, Timurs & Gerlofstig, Carl

2012, Volume 21, Issue 2

79-105 An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies
by Nichols, Nancy B. & Street, Donna L. & Cereola, Sandra J.
106-126 Executive compensation and goodwill recognition under IFRS: Evidence from European mergers
by Detzen, Dominic & Zülch, Henning
127-144 Accounting conservatism and IPO underpricing: China evidence
by Lin, Z. Jun & Tian, Zhimin
145-155 The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals
by Beaudoin, Cathy A. & Dang, Li & Fang, Qiaoling & Tsakumis, George T.
156-168 Size effects and audit pricing: Evidence from Germany
by Fleischer, Rouven & Goettsche, Max
169-184 Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal
by Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell
185-197 Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec
by Graham, Roger C. & Morrill, Cameron K.J. & Morrill, Janet B.
198-208 The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence
by Miranda-Lopez, Jose E. & Nichols, Linda M.

2012, Volume 21, Issue 1

1-16 Ownership structure and accounting conservatism in China
by Cullinan, Charles P. & Wang, Fangjun & Wang, Peng & Zhang, Junrui
17-31 The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China
by Gao, Lei & Kling, Gerhard
32-51 FIN 48, uncertainty and transfer pricing: (Im)Perfect together?
by Borkowski, Susan C. & Gaffney, Mary Anne
52-61 Market reaction to valuation adjustments for financial instruments: Evidence from Greece
by Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos
62-78 Earnings management and the role of auditors in an unusual IFRS context: The case of Greece
by Tsipouridou, Maria & Spathis, Charalambos

2011, Volume 20, Issue 2

61-72 An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management
by Zéghal, Daniel & Chtourou, Sonda & Sellami, Yosra Mnif
73-82 Ownership structure and forecast accuracy in Spain
by García-Meca, Emma & Sánchez-Ballesta, Juan P.
83-96 Earnings management induced by tax planning: The case of Portuguese private firms
by Marques, Mário & Rodrigues, Lúcia Lima & Craig, Russell
97-105 Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms
by Clausing, Kimberly A. & Lahav, Yaron
106-114 Corporate governance and operating performance of Chinese listed firms
by Sami, Heibatollah & Wang, Justin & Zhou, Haiyan

2011, Volume 20, Issue 1

1-19 The financing of the IASB: An analysis of donor diversity
by Larson, Robert K. & Kenny, Sara York
20-31 Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States
by McEnroe, John E. & Sullivan, Mark
32-44 Audit firm industry specialization and the audit report lag
by Habib, Ahsan & Bhuiyan, Md. Borhan Uddin
45-59 Factors affecting MD&A disclosures by SEC registrants: Views of practitioners
by Tarca, Ann & Street, Donna L. & Aerts, Walter

2010, Volume 19, Issue 2

79-92 The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy
by Chen, Ming-Chin & Hung, Chung-Yu
93-109 Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong
by Chau, Gerald & Gray, Sidney J.
110-120 An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards
by Navarro-García, Juan Carlos & Bastida, Francisco
121-136 Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms
by Ho, Sandra & Hutchinson, Marion
137-153 A review and analysis of international accounting research in JIAAT: 2002–2010
by Dykxhoorn, Hans J. & Sinning, Kathleen E.

2010, Volume 19, Issue 1

1-15 Analyst forecast properties, analyst following and governance disclosures: A global perspective
by Yu, Minna
16-34 Chinese GAAP and IFRS: An analysis of the convergence process
by Peng, Songlan & van der Laan Smith, Joyce
35-54 Transfer pricing practices of transnational corporations in PATA countries
by Borkowski, Susan C.
55-65 The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
by Iatridis, George & Rouvolis, Sotiris
66-78 Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms
by Chung, Janne & Farrar, Jonathan & Puri, Poonam & Thorne, Linda

2009, Volume 18, Issue 2

85-100 Corporate fraud and the audit expectations gap: A study among business managers
by Hassink, Harold F.D. & Bollen, Laury H. & Meuwissen, Roger H.G. & de Vries, Meinderd J.
101-118 Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets
by Barniv, Ran
119-131 The relative and incremental explanatory powers of dirty surplus items for debt interest rate
by Shuto, Akinobu & Otomasa, Shota & Suda, Kazuyuki
132-140 An empirical analysis of audit fee price competition after the Korean 1999 Omnibus Cartel Repeal Act
by Behn, Bruce K. & Lee, Jung Wha & Jin, Lian Hua
141-151 Firms’ share price reactions to The American Jobs Creation Act
by Martin, Xiumin & Novack, Garth & Pereira, Raynolde

2009, Volume 18, Issue 1

1-13 Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico
by Machuga, Susan & Teitel, Karen
14-28 Tax risk management and the multinational enterprise
by Wunder, Haroldene F.
29-43 The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures
by Hughes, Susan B. & Sander, James F. & Higgs, Scott D. & Cullinan, Charles P.
44-59 The impact of corporate governance on auditor choice: Evidence from China
by Lin, Z. Jun & Liu, Ming
60-72 Audit pricing and auditor industry specialization in an emerging market: Evidence from China
by Wang, Kun & O, Sewon & Iqbal, Zahid
73-84 Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations
by Huang, Cheng-Li & Chen, Mien-Ling

2008, Volume 17, Issue 2

67-78 The relationship between culture and tax evasion across countries: Additional evidence and extensions
by Richardson, Grant
79-91 Do managers manage earnings to ‘just meet or beat’ analyst forecasts?
by Habib, Ahsan & Hossain, Mahmud
92-112 The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements
by Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode
113-122 Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition
by Fasshauer, Jan D. & Glaum, Martin & Street, Donna L.

2008, Volume 17, Issue 1

1-13 Compliance with IFRS disclosure requirements and individual analysts’ forecast errors
by Hodgdon, Christopher & Tondkar, Rasoul H. & Harless, David W. & Adhikari, Ajay
14-30 Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China
by Wang, Kun & O, Sewon & Claiborne, M. Cathy
31-50 The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures
by Borkowski, Susan C.
51-66 The role of accruals and cash flows in explaining security returns: Evidence from New Zealand
by Habib, Ahsan

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