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Content
2024, Volume 57, Issue C
- S1061951824000569 Why do female lead auditors charge a fee premium? evidence from the UK audit market
by Owusu, Andrews & O’Sullivan, Noel & Kwabi, Frank & Holmes, Mark David
- S1061951824000570 Evolution, trends, and recent developments in international accounting studies: A synthesis of evidence published in “Research in Accounting Regulation”
by Mintchik, Natalia & Moehrle, Stephen & Reynolds-Moehrle, Jennifer
- S1061951824000582 Editorial publishing in JIAAT: Part 3 – Writing the introduction
by Leventis, Stergios
- S1061951824000594 Financial development and tax evasion: International evidence from OECD and non-OECD countries
by Allam, Amir & Abou-El-Sood, Heba & Elmarzouky, Mahmoud & Yamen, Ahmed
- S1061951824000600 Accruals quality and efficient investing: Cross-country evidence
by Anagnostopoulou, Seraina C.
- S1061951824000612 Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy
by Siglé, Maarten A. & Goslinga, Sjoerd & van der Hel, Lisette E.C.J.M. & Wilson, Ryan J.
- S1061951824000624 Whistleblowing intentions by public accountants in a non-Western society: The case of Japanese accountants
by Horiguchi, Shinji & Haniffa, Roszaini & Hudaib, Mohammad
- S1061951824000636 Reliability of the audit committee in weak institutional environments: Evidence from Nigeria
by Ashiru, Folajimi & Adegbite, Emmanuel & Frecknall-Hughes, Jane & Daodu, Olabisi
2024, Volume 56, Issue C
- S1061951824000387 Business strategy, earnings properties, and earnings quality
by Karampinis, Nikolaos & Vlismas, Orestes & Ballas, Apostolos
- S1061951824000399 Has the Transparency Directive benefited the United Kingdom?
by Rahman, Sheehan
- S1061951824000405 Human development and the quality of financial reporting among the local governments in Indonesia
by Rakhman, Fuad & Wijayana, Singgih
- S1061951824000417 Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board
by Krivogorsky, Victoria
- S1061951824000429 Editorial: Publishing in JIAAT Part 2 – Research methods
by Leventis, Stergios
- S1061951824000430 Special Issue: Literature reviews exploring international aspects of accounting, auditing, and taxation
by Leventis, Stergios & Kang, Helen & Watson, Luke
- S1061951824000442 Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context
by Astami, Emita & Pramono, Agus Joko & Rusmin, Rusmin & Cahaya, Fitra Roman & Soobaroyen, Teerooven
- S1061951824000454 The impact of industry competition on the value relevance of goodwill impairments across different information environments
by Alshehabi, Ahmad & Halabi, Hussein & Adwan, Sami & Boubaker, Sabri
- S1061951824000466 Related party transactions and earnings management under the UK different regulatory environments of the main and alternative investment markets
by Alhadab, Mohammad & El Diri, Malek
- S1061951824000478 Diffusion theory, economic consequences, and adoption of international standards on auditing around the world
by Elmghaamez, Ibrahim Khalifa & Ntim, Collins G. & Yekini, Kemi C.
2024, Volume 55, Issue C
- S1061951824000211 Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics
by Sarhan, Ahmed A. & Elmagrhi, Mohamed H. & Elkhashen, Emad M.
- S1061951824000223 Do taxes explain why firms rarely use performance-based malus contracts?
by Niemann, Rainer & Sailer, Mariana
- S1061951824000235 Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees
by Hosseinniakani, Mahmoud & Overland, Conny & Samani, Niuosha
- S1061951824000247 Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom
by Abbasi, Kaleemullah & Alam, Ashraful & Borhan Uddin Bhuiyan, Md. & Tariqul Islam, Md
- S1061951824000259 The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions
by Quick, Reiner & Sayar, Sanjar
- S1061951824000260 Value relevance of accounting numbers and sustainability information in Europe: Empirical evidence from nonfinancial companies
by Migliavacca, Alessandro
- S1061951824000272 Informal institutions in accounting research: A structured literature review
by Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis
- S1061951824000284 Abnormal audit fees and financial reporting quality: A meta-analysis
by Li, Xuelian & Liu, Ming
- S1061951824000296 A structured literature review of empirical research on mandatory auditor rotation
by Florio, Cristina
- S106195182400020X Operational risk disclosure quality and national culture: Evidence from the E.U. Banking industry
by Pinto Basto, Florence & Marques, Ana
2024, Volume 54, Issue C
- S1061951823000733 The real effects of financial reporting: Evidence and suggestions for future research
by Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike
- S1061951824000016 Social media in accounting research: A review and future research agenda
by Nerantzidis, Michail & Tampakoudis, Ioannis & She, Chaoyuan
- S1061951824000028 Regulatory investigations, media coverage, and audit opinions
by Li, Xuelian & Dong, Liang & Kot, Hung Wan & Liu, Ming
- S1061951824000041 How do auditors’ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?
by Boyle, Erik S.
- S1061951824000065 The materiality of non-financial tax disclosure: Experimental evidence
by Göttsche, Max & Habermann, Florian & Sieber, Sebastian
- S1061951824000077 The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea
by Lee, Woo Jae & Choi, Seung Uk
- S1061951824000089 Corporate governance reforms and voluntary disclosure: International evidence on management earnings forecasts
by Liao, Chih-Hsien & San, Ziyao & Tsang, Albert
- S1061951824000090 Book-tax conformity and earnings management: A research agenda
by Floropoulos, Stylianos & Tsipouridou, Maria & Spathis, Charalambos
- S1061951824000107 What do we know about tax treaties and how can accounting research contribute?
by West, Ashley & Wilkinson, Brett
- S106195182400003X Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies
by Alexeyeva, Irina
2023, Volume 53, Issue C
- S1061951823000551 Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK
by Owusu, Andrews & Kwabi, Frank & Owusu-Mensah, Ruth & Elamer, Ahmed A
- S1061951823000563 Social ties and related party transactions
by Chen, Guang-Zheng
- S1061951823000575 Asymmetric cost behavior: Theory, meta-analysis, and implications
by Naoum, Vasilios-Christos & Ntounis, Dimitrios & Papanastasopoulos, Georgios & Vlismas, Orestes
- S1061951823000587 CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation
by Elbardan, Hany & Uyar, Ali & Kuzey, Cemil & Karaman, Abdullah S.
- S1061951823000599 Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?
by Bilal, & Komal, Bushra & Ezeani, Ernest & Usman, Muhammad & Kwabi, Frank & Ye, Chengang
- S1061951823000605 Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China
by Liu, Sun & Zhang, Jie
- S1061951823000617 Is expanded auditor reporting meaningful? UK evidence
by Elsayed, Mohamed & Elshandidy, Tamer & Ahmed, Yousry
- S1061951823000629 Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union
by Aboud, Ahmed
- S106195182300054X Earnings management to avoid losses: Evidence in non-listed Colombian companies
by Tobar Arias, José E. & Mora Valencia, Andrés & Benavides Franco, Julián
2023, Volume 52, Issue C
- S1061951823000381 National culture and tax evasion: The role of the institutional environment quality
by Allam, Amir & Moussa, Tantawy & Abdelhady, Mona & Yamen, Ahmed
- S1061951823000393 Financial statement comparability and the usefulness of earnings: Some Canadian evidence
by Farshadfar, Shadi & Samarbakhsh, Laleh & Jiang, Yige
- S1061951823000411 Narrative tone and earnings persistence
by Rahman, Sheehan
- S1061951823000423 Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?
by Mahmoudian, Fereshteh & Yu, Dongning & Lu, Jing & Nazari, Jamal A. & Herremans, Irene M.
- S1061951823000435 The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom
by Song, Qian & Holland, Kevin
- S1061951823000459 How can governance, human capital, and communication practices enhance internal audit quality?
by Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion
- S1061951823000460 Boundaries of the firm and real earnings management
by Marisetty, Vijaya Bhaskar & Moturi, Sairam
- S106195182300037X The goodwill impairment test under IFRS: Objective, effectiveness and alternative approaches
by Hellman, Niclas & Hjelström, Tomas
- S106195182300040X An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence
by Helfaya, Akrum & Aboud, Ahmed & Amin, Essam
2023, Volume 51, Issue C
- S1061951823000204 How economic uncertainty influences the performance of investor perceptions and behavior
by Persakis, Antonios & Iatridis, George Emmanuel
- S1061951823000216 International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US
by Knowles, Robin L & Pacheco Paredes, Angel Arturo
- S1061951823000228 Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management
by Chyz, James A. & Eulerich, Marc & Fligge, Benjamin & Romney, Miles A.
- S1061951823000241 Empirical research frameworks in a changing world: The case of audit data analytics
by Ruhnke, Klaus
- S1061951823000253 Accounting classification in the era of International Financial Reporting Standards: The case of Africa
by Elad, Charles & Shah, Neeta & Agyeman, Charles
- S1061951823000265 Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters
by Koulikidou, Kleopatra & Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios
- S1061951823000277 Accounting for transition: A literature review
by Golubeva, Olga
- S1061951823000289 Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland
by Grzybek, Olga
- S1061951823000290 Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration
by Ojala, Hannu & Malo, Pekka & Penttinen, Esko
- S106195182300023X Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries
by Viana, Jr., Dante Baiardo C. & Lourenço, Isabel & Black, Ervin L. & Martins, Orleans Silva
2023, Volume 50, Issue C
- S1061951823000010 The relationship between CSR disclosure and accounting conservatism: The role of state ownership
by Garanina, Tatiana & Kim, Oksana
- S1061951823000022 The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size
by Xue, Bai & O'Sullivan, Noel
- S1061951823000034 Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan
by Kusano, Masaki
- S1061951823000046 Credit rating agency response to appointment of female audit partners: Evidence from the UK
by Owusu, Andrews & Zalata, Alaa Mansour
- S1061951823000058 Exploring the role of excess control rights on real earnings management in family-controlled firms
by Chen, Ching-Lung & Weng, Pei-Yu & Fan, Hung-Shu
- S1061951823000071 Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation
by Zhang, Yuqian & De Zoysa, Anura & Cortese, Corinne
- S1061951823000083 Accounting research in former Soviet bloc countries: Past trends and current and future developments
by Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna
- S1061951823000095 Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings?
by Fang, Junxiong & Sami, Heibatollah & Zhou, Haiyan
- S1061951823000174 Editorial Letter March 2023
by Leventis, Stergios & Kang, Helen & “Bowe” Hansen, Thomas & “Helen” Zhou, Haiyan
- S106195182300006X Mandatory IFRS adoption and earnings management: The role of culture
by Lam, Kevin C.K. & Sami, Heibatollah & Yao, Jun & Yao, Yiwei
2022, Volume 49, Issue C
- S1061951822000593 Does CFO vertical duality affect financial outcomes? Evidence from the CFO acting as the head of accounting
by Lyu, Meng & Christine Sun, Xiaojie & Wang, Bing
- S1061951822000611 The real earnings management gap between private and public firms: Evidence from Europe
by Yang, Jingwen & Hemmings, Danial & Jaafar, Aziz & Jackson, Richard H.G.
- S1061951822000623 How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand
by Kabir, Humayun & Su, Li
- S1061951822000635 Spanish economist-accountants’ perceptions of changes in regulation due to IFRS adoption
by Ortiz-Martínez, Esther & Marín-Hernández, Salvador & Antón-Renart, Marcos
- S1061951822000647 The impact of mandatory adoption of IFRS in Saudi Arabia
by Nurunnabi, Mohammad & Donker, Han & Jermakowicz, Eva K.
- S1061951822000659 Recognition of provisional goodwill: Real need or communication strategy?
by Roncagliolo, Elisa & Avallone, Francesco
- S1061951822000660 Narrative disclosure tone: A review and areas for future research
by Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei
- S106195182200060X Peer firms’ reporting frequency and stock price synchronicity: European evidence
by Haga, Jesper & Högholm, Kenneth & Sundvik, Dennis
2022, Volume 48, Issue C
- S1061951822000386 Ethical reasoning in tax practice: Law or is there more?
by Doyle, Elaine & Frecknall-Hughes, Jane & Summers, Barbara
- S1061951822000398 Book-tax differences and risk: Does shareholder activism matter?
by Abdul Wahab, Nor Shaipah & Ntim, Collins G. & Tye, Wei Ling & Shakil, Mohammad Hassan
- S1061951822000404 Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms
by Brasch, Annika & Eierle, Brigitte & Jarvis, Robin
- S1061951822000416 An international study on the impact of corruption on analysts’ forecasts
by Mamatzakis, Emmanuel
- S1061951822000428 Acquiring firms’ transparency and their returns around M&A announcements: Evidence from China
by Yip, Rita W.Y. & Young, Danqing & Liu, Beibei & Wang, Zhichen
- S1061951822000453 The impact of IFRS adoption on IPOs management earnings forecasts in Australia
by Georgakopoulos, Georgios & Gounopoulos, Dimitrios & Huang, Chen & Patsika, Victoria
2022, Volume 47, Issue C
- S1061951822000209 CEO duality and tax avoidance: Empirical evidence from Greece
by Kolias, Georgios & Koumanakos, Evangelos
- S1061951822000210 The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies
by Janet Cereola, Sandra & Dynowska, Joanna
- S1061951822000222 When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size
by Ghafran, Chaudhry & O'Sullivan, Noel & Yasmin, Sofia
- S1061951822000234 Auditors’ self-actualization and ability to resist client pressure: Evidence from Canada
by Papirakis, Rachel
- S1061951822000246 Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon
by Khalil, Sandra & Sidani, Yusuf
- S1061951822000258 Auditor independence: The effect of auditors’ quality control efforts and corporate governance
by Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb
- S1061951822000271 The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts
by Al-Aamri, Ibrahim & Hussain, Simon & Su, Chen & Hsu, Hwa-Hsien
- S1061951822000283 The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions
by Geiger, Marshall A. & Basioudis, Ilias G. & DeLange, Paul
- S1061951822000295 Board structure and financial stability of financial firms: Do board policies and CEO duality matter?
by Uyar, Ali & Wasiuzzaman, Shaista & Kuzey, Cemil & Karaman, Abdullah S.
- S106195182200026X Transfer pricing comparables: Preferring a close neighbor over a far-away peer?
by Steens, Bert & Roques, Thibaut & Gonnet, Sébastien & Beuselinck, Christof & Petutschnig, Matthias
2022, Volume 46, Issue C
- S1061951821000641 Cost stickiness: A systematic literature review of 27 years of research and a future research agenda
by Ibrahim, Awad Elsayed Awad & Ali, Hesham & Aboelkheir, Heba
- S1061951821000653 The effect of foreign institutional ownership on corporate tax avoidance: International evidence
by Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang
- S1061951821000665 Do changes in deferred revenue indicate future financial performance? Evidence from India
by Wasan, Pratibha & Mulchandani, Kalyani & Mulchandani, Ketan
- S1061951821000689 Does IFRS experience improve analyst performance?
by Barniv, Ran R. & Myring, Mark & Westfall, Tiffany
- S1061951821000690 The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK
by Hamed, Ruba Subhi & Al-Shattarat, Basiem Khalil & Al-Shattarat, Wasim Khalil & Hussainey, Khaled
- S1061951821000707 How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel
by Benkraiem, Ramzi & Bensaad, Itidel & Lakhal, Faten
- S1061951822000015 Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
by Dinh, Tami & Schultze, Wolfgang
- S1061951822000027 The cooperative approach to corporate tax compliance: An empirical assessment
by Siglé, Maarten A. & Goslinga, Sjoerd & Speklé, Roland F. & van der Hel, Lisette E.C.J.M.
- S1061951822000039 The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
by Pais, Cláudio & Dias, Cláudia Afecto
- S1061951822000040 The information content of earnings for UK firms disclosing under UK GAAP and IFRS
by Olibe, Kingsley O. & Strawser, Robert H. & Strawser, William R.
2021, Volume 45, Issue C
- S1061951821000392 CEO succession origin, audit report lag, and audit fees: Evidence from Iran
by Oradi, Javad
- S1061951821000525 Accounting constructs and economic consequences of IFRS adoption in India
by Meshram, Vedprakash Vasantrao & Arora, Jagriti
- S1061951821000537 The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
by Elmagrhi, Mohamed H. & Ntim, Collins G. & Wang, Yan & Elamer, Ahmed A. & Crossley, Richard
- S1061951821000549 Executive compensation disclosure, ownership concentration and dual-class firms: An analysis of Swedish data
by Cieslak, Katarzyna & Hamberg, Mattias & Vural, Derya
- S1061951821000550 IFRS convergence and accounting quality: India a case study
by Adhikari, Ajay & Bansal, Manish & Kumar, Ashish
2021, Volume 44, Issue C
- S1061951821000252 Pre-IPO earnings management: Evidence from India
by Nikbakht, Ehsan & Sarkar, Sayan & Smith, Garrett C. & Spieler, Andrew C.
- S1061951821000276 What are the effects of culture and institutions on classification shifting in India?
by Boahen, Eric O. & Mamatzakis, Emmanuel C.
- S1061951821000380 Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia
by Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah
- S1061951821000409 Analysis of a tax amnesty’s effectiveness in Indonesia
by Hajawiyah, Ain & Suryarini, Trisni & Kiswanto, & Tarmudji, Tarsis
- S1061951821000410 Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil
by Paula Silva, Ana & Fontes, Alexandra & Martins, Adelaide
2021, Volume 43, Issue C
- S1061951821000045 Informed trading and earnings announcement driven disagreement in global markets
by Chen, Tao
- S1061951821000057 Ethical behavior, auditing strength, and tax evasion: A worldwide perspective
by Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich
- S1061951821000069 The different dimensions of sustainability and bank performance: Evidence from the EU and the USA
by Moufty, Souad & Clark, Ephraim & Al-Najjar, Basil
- S1061951821000070 The usefulness of Non-IFRS segment data
by Göttsche, Max & Küster, Stephan & Steindl, Tobias
- S1061951821000082 Managerial tools used to meet or beat analyst forecasts: Evidence from the UK
by Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser
- S1061951821000094 Country-specific drivers of the value relevance of goodwill impairment losses
by Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S.
- S1061951821000100 Income smoothing in European banks: The contrasting effects of monitoring mechanisms
by Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto
- S1061951821000227 Audit fees, non-audit fees and access to finance: Evidence from India
by Alrashidi, Rasheed & Baboukardos, Diogenis & Arun, Thankom
- S1061951821000239 Effects of the Big 4 national and city-level industry expertise on audit quality in the United Kingdom
by Kharuddin, Khairul Ayuni Mohd & Basioudis, Ilias G & Farooque, Omar Al
- S1061951821000264 Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms
by Ahmed, Anwer S. & Iwasaki, Takuya
2021, Volume 42, Issue C
- S1061951820300586 Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence
by Rakipi, Romina & De Santis, Federica & D'Onza, Giuseppe
- S1061951820300598 A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS
by Karampinis, Nikolaos I.
- S1061951820300604 The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement
by Chantziaras, Antonios & Koulikidou, Kleopatra & Leventis, Stergios
- S1061951820300616 An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers
by Kılıç, Merve & Kuzey, Cemil & Uyar, Ali
- S1061951820300744 Earnings quality and analysts’ information environment: Evidence from the EU market
by Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh
- S1061951820300756 FIN 48 and the tax aggressive behaviors of transnational corporations: A decade later
by Borkowski, Susan C. & Gaffney, Mary Anne
- S1061951820300768 Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms
by Aust, Viktoria & Pelger, Christoph & Drefahl, Christian
- S1061951821000021 Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity
by Alhababsah, Salem & Yekini, Sina
- S1061951821000033 The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors
by Elkins, Hamilton & Entwistle, Gary & Schmidt, Regan N.
- S106195182100001X Do Big 4 auditors limit classification shifting? Evidence from India
by Nagar, Neerav & Desai, Naman & Jacob, Joshy
2020, Volume 41, Issue C
- S1061951820300409 An empirical examination of the influence of e-commerce on tax avoidance in Europe
by Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep
- S1061951820300495 Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases
by Rey, Andrea & Maglio, Roberto & Rapone, Valerio
- S1061951820300513 Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making
by Vinson, Jeremy M. & Curtis, Mary B. & Conover, Teresa L. & Chui, Lawrence
- S1061951820300525 Financial statement users’ judgment and disaggregated tax disclosure
by Eberhartinger, Eva & Genest, Nadia & Lee, Soojin
- S1061951820300549 Going global: Factors influencing the internationalization of the internal audit function
by Krane, Ronja & Eulerich, Marc
- S1061951820300550 Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes
by Andersson, Patric & Hellman, Niclas
- S1061951820300562 Reducing tax compliance costs through corporate tax base harmonization in the European Union
by Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria
- S1061951820300574 Audit committee effectiveness and non-audit service fees: Evidence from UK family firms
by Al-Okaily, Jihad & BenYoussef, Nourhene
2020, Volume 40, Issue C
- S1061951820300203 Value reporting and firm performance
by Eugster, Florian & Wagner, Alexander F.
- S1061951820300239 Does CSR reporting matter to foreign institutional investors in China?
by Yu, Wei & Zheng, Ying
- S1061951820300318 The alignment between reported profits and real activity in times of the BEPS Action Plan
by Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko
- S1061951820300343 The impact of the precision of accounting standards on the expanded auditor’s report in the European Union
by Pinto, Inês & Morais, Ana Isabel & Quick, Reiner
- S1061951820300355 The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry
by Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia
- S1061951820300367 The influence of religiosity on tax evasion attitudes in Lebanon
by Khalil, Sandra & Sidani, Yusuf
- S1061951820300379 Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India
by Weerathunga, P.R. & Xiaofang, Chen & Nurunnabi, Mohammad & Kulathunga, K.M.M.C.B. & Swarnapali, R.M.N.C.
- S1061951820300380 Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market
by Averhals, Liesbeth & Van Caneghem, Tom & Willekens, Marleen
- S1061951820300392 Compliance with IFRS mandatory disclosure requirements: A structured literature review
by Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa
2020, Volume 39, Issue C
- S1061951820300070 IFRS and accounting quality: Additional evidence from Korea
by Key, Kimberly G. & Kim, Jeong Youn
- S1061951820300185 The market reaction to analyst stock recommendation and earnings forecast consistency: International evidence
by Barniv, Ran Ron & Chen, Min & Li, We
- S1061951820300197 A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands
by Gunn, Anna F. & Koch, Dirk-Jan & Weyzig, Francis
- S1061951820300215 Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
by Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia
- S1061951820300227 Value relevance of aggregated and disaggregated earnings in India: Significance of intangible intensity
by Kumari, Pooja & Mishra, Chandra Sekhar
2020, Volume 38, Issue C
- S1061951820300021 Did mandatory IFRS adoption affect the cost of capital in Latin American countries?
by de Moura, André Aroldo Freitas & Altuwaijri, Aljaohra & Gupta, Jairaj
- S1061951820300033 Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises
by Briozzo, Anahi & Albanese, Diana
- S1061951820300045 Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan
by Kusano, Masaki
- S1061951820300057 Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market
by Abdelfattah, Tarek & Aboud, Ahmed
- S1061951820300069 Diffusion theory, national corruption and IFRS adoption around the world
by El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar
- S106195182030001X Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy
by Gavana, Giovanna & Gottardo, Pietro & Moisello, Anna Maria
2019, Volume 37, Issue C
- v:37:y:2019:i:c:s1061951819302460 Did the SEC administrative proceedings against Chinese auditors affect audit quality?
by Liu, Guoping & Sun, Jerry
- v:37:y:2019:i:c:s1061951818300442 Exploring PCAOB inspection results for audit firms headquartered outside of the US
by Flasher, Renee & Schenck, Kristy
- v:37:y:2019:i:c:s1061951818301484 Review engagements – structure of audit firm methodology and its situational application in Germany
by Ruhnke, Klaus & Schmitz, Stefanie
- v:37:y:2019:i:c:s1061951819300084 Impacts of digitization on auditing: A Delphi study for Germany
by Tiberius, Victor & Hirth, Stefanie
- v:37:y:2019:i:c:s1061951819300448 Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation
by Gordon, Elizabeth A. & Gotti, Giorgio & Ho, Joanna H. & Mora, Araceli & Morris, Richard D.
- v:37:y:2019:i:c:s1061951818302015 Governance structures and the compensation of powerful corporate leaders in financial firms during M&As
by Agyei-Boapeah, Henry & Ntim, Collins G. & Fosu, Samuel
2019, Volume 36, Issue C
- 1-1 Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong
by Lai, Kam-Wah
- 1-1 The effect of international income shifting on the link between real investment and corporate taxation
by Marques, Mário & Pinho, Carlos & Montenegro, Tânia Menezes
- 1-1 The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions
by Meuwissen, Roger & Quick, Reiner
- 1-1 Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets
by Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled
- 1-1 Effects of institutional factors on the accruals anomaly in Latin America
by Cordeiro Moreira, Jeíce Catrine & Lima, Gerlando A.S.F. & Góis, Alan Diógenes
- 1-1 The impact of corporate governance on corporate tax avoidance—A literature review
by Kovermann, Jost & Velte, Patrick
2019, Volume 35, Issue C
- 1-17 The impact of corporate governance and political connections on information asymmetry: International evidence from banks in the Gulf Cooperation Council member countries
by Tessema, Abiot
- 18-36 Managerial ownership, audit firm size, and audit fees: Australian evidence
by Shan, Yuan George & Troshani, Indrit & Tarca, Ann
- 37-56 Research on International Standards on Auditing: Literature synthesis and opportunities for future research
by Haapamäki, Elina & Sihvonen, Jukka
- 57-70 Partner industry specialization and audit pricing in the United Kingdom
by Mohd Kharuddin, Khairul Ayuni & Basioudis, Ilias G. & Hay, David
- 71-84 Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan
by Alhababsah, Salem
- 85-107 Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality
by Sarhan, Ahmed A. & Ntim, Collins G. & Al-Najjar, Basil
2019, Volume 34, Issue C
- 1-11 Cost behavior around corporate tax rate cuts
by Haga, Jesper & Höglund, Henrik & Sundvik, Dennis
- 12-29 Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?
by Cai, Weixing & Lee, Edward & Xu, Alice Liang & Zeng, Cheng (Colin)
- 30-48 Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?
by Shan, Yuan George
- 49-68 The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence
by Liu, Sun
- 69-90 Does group cohesion moderate auditors’ whistleblowing intentions?
by Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad
- 91-107 The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection
by Hu, Jinshuai & Kim, Jeong-Bon
2018, Volume 33, Issue C
- 2-17 The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence
by Aboud, Ahmed & Roberts, Clare & Mansour Zalata, Alaa
- 18-39 A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions
by Trimble, Madeline
- 40-63 Tax avoidance over time: A comparison of European and U.S. firms
by Thomsen, Martin & Watrin, Christoph
- 64-78 The Chinese stimulus program from 2008 to 2010 and accounting information quality
by Hao, Qian & Shi, Xiangyan & Bu, Danlu
- 79-89 A commentary on accounting standards and the disclosure problem: Exploring a way forward
by Elkins, Hamilton & Entwistle, Gary
2018, Volume 32, Issue C
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