JournalTOCs

Journal of International Accounting, Auditing and Taxation
Journal Prestige (SJR): 0.265

Citation Impact (citeScore): 1
Number of Followers: 5

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1061-9518 - ISSN (Online) 1061-9518
Published by Elsevier

[2974 journals]

Is expanded auditor reporting meaningful' UK evidence
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  Abstract: Publication date: Available online 18 October 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Mohamed Elsayed, Tamer Elshandidy, Yousry Ahmed
Segmental reporting, accounting enforcement, and analyst forecast
dispersion in the European Union
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  Abstract: Publication date: Available online 17 October 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Ahmed Aboud
Conditional conservatism and investment efficiency under a state ownership
environment: Further evidence from China
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  Abstract: Publication date: Available online 28 September 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Sun Liu, Jie Zhang
Earnings management to avoid losses: Evidence in non-listed Colombian
companies
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  Abstract: Publication date: Available online 27 September 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): José E. Tobar Arias, Andrés Mora Valencia, Julián Benavides Franco
Social ties and related party transactions
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  Abstract: Publication date: Available online 20 September 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Guang-Zheng Chen
CSR reporting, assurance, and firm value and risk: The moderating effects
of CSR committees and executive compensation
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  Abstract: Publication date: Available online 20 September 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Hany Elbardan, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman
Do the educational profile, gender, and professional experience of audit
committee financial experts improve financial reporting quality'
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  Abstract: Publication date: Available online 20 September 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Bilal, Bushra Komal, Ernest Ezeani, Muhammad Usman, Frank Kwabi, Ali Abbas, Chengang Ye
Lead independent director, managerial risk-taking, and cost of debt:
Evidence from UK
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  Abstract: Publication date: Available online 19 September 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Andrews Owusu, Frank Kwabi, Ruth Owusu-Mensah, Ahmed A Elamer
Asymmetric cost behavior: Theory, meta-analysis, and implications
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  Abstract: Publication date: Available online 18 September 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Vasilios-Christos Naoum, Dimitrios Ntounis, Georgios Papanastasopoulos, Orestes Vlismas
Boundaries of the Firm and Real Earnings Management
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  Abstract: Publication date: Available online 1 August 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Marisetty Vijaya Bhaskar, Sairam Moturi
How can governance, human capital, and communication practices enhance
internal audit quality'
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  Abstract: Publication date: Available online 31 July 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Stephanie Thiery, Stephane Lhuillery, Marion Tellechea
The Quality of Tax Accounting for Financial Reporting Purposes -
International Evidence from the United Kingdom
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  Abstract: Publication date: Available online 22 July 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Qian Song, Kevin Holland
Narrative tone and earnings persistence
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  Abstract: Publication date: September 2023Source: Journal of International Accounting, Auditing and Taxation, Volume 52Author(s): Sheehan Rahman
The goodwill impairment test under IFRS: Objective, effectiveness and
alternative approaches
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  Abstract: Publication date: September 2023Source: Journal of International Accounting, Auditing and Taxation, Volume 52Author(s): Niclas Hellman, Tomas Hjelström
DOES COST OF DEBT REFLECT THE VALUE OF QUALITY GREENHOUSE GAS EMISSIONS
REDUCTION EFFORTS AND DISCLOSURE'
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  Abstract: Publication date: Available online 11 July 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Fereshteh Mahmoudian, Dongning Yu, Jing Lu, Jamal A. Nazari, Irene M. Herremans
Financial statement comparability and the usefulness of earnings: Some
Canadian evidence
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  Abstract: Publication date: Available online 6 July 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Shadi Farshadfar, Laleh Samarbakhsh, Yige Jiang
An Examination of Corporate Environmental Goals Disclosure, Sustainability
Performance and Firm Value- An Egyptian Evidence
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  Abstract: Publication date: Available online 30 June 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Akrum Helfaya, Ahmed Aboud, Essam Amin
National culture and tax evasion: The role of the institutional
environment quality
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  Abstract: Publication date: Available online 28 June 2023Source: Journal of International Accounting, Auditing and TaxationAuthor(s): Amir Allam, Tantawy Moussa, Mona Abdelhady, Ahmed Yamen