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Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
16
Impact Factor (IF)
0.94
5 Years IF
1.05
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2008 0 0.49 0 0 8 8 205 0 0 0 0 0 0.23
2009 0.38 0.47 0.16 0.38 11 19 71 3 3 8 3 8 3 1 33.3 0 0.23
2010 0.32 0.48 1.1 0.32 10 29 164 32 35 19 6 19 6 29 90.6 8 0.8 0.21
2011 0.38 0.52 0.71 0.79 9 38 111 27 62 21 8 29 23 3 11.1 1 0.11 0.24
2012 0.42 0.51 0.59 0.66 13 51 110 30 92 19 8 38 25 10 33.3 0 0.22
2013 0.41 0.56 0.68 0.67 9 60 37 41 133 22 9 51 34 3 7.3 1 0.11 0.24
2014 0.77 0.55 0.94 0.81 8 68 68 64 197 22 17 52 42 4 6.3 1 0.13 0.23
2015 0.24 0.55 0.63 0.57 13 81 85 51 248 17 4 49 28 10 19.6 0 0.23
2016 0.57 0.53 0.78 0.63 8 89 33 69 317 21 12 52 33 3 4.3 4 0.5 0.21
2017 0.33 0.55 0.7 0.55 12 101 54 70 388 21 7 51 28 5 7.1 2 0.17 0.21
2018 0.4 0.57 1.02 0.66 24 125 121 128 516 20 8 50 33 16 12.5 3 0.13 0.24
2019 0.69 0.6 0.79 0.71 24 149 77 118 634 36 25 65 46 27 22.9 1 0.04 0.24
2020 0.81 0.73 0.98 0.85 28 177 44 173 807 48 39 81 69 33 19.1 5 0.18 0.34
2021 0.94 1.02 1.29 1.05 30 207 15 266 1073 52 49 96 101 58 21.8 4 0.13 0.38
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12010Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Chau, Gerald ; Gray, Sidney J. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:93-109.

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78
22008The relationship between culture and tax evasion across countries: Additional evidence and extensions. (2008). Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:67-78.

Full description at Econpapers || Download paper

65
32008Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Wang, Kun ; Claiborne, Cathy M ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:14-30.

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56
42011Corporate governance and operating performance of Chinese listed firms. (2011). Sami, Heibatollah ; Zhou, Haiyan ; Wang, Justin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:106-114.

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39
52009The impact of corporate governance on auditor choice: Evidence from China. (2009). Lin, Jun Z ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:44-59.

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32
62008The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements. (2008). Gjerde, Oystein ; Sattem, Frode ; Knivsfl, Kjell . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:92-112.

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31
72010The post-adoption effects of the implementation of International Financial Reporting Standards in Greece. (2010). Iatridis, George ; Rouvolis, Sotiris. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:55-65.

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30
82011Audit firm industry specialization and the audit report lag. (2011). Habib, Ahsan ; Borhan, MD. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:32-44.

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30
92008Compliance with IFRS disclosure requirements and individual analysts’ forecast errors. (2008). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H ; Hodgdon, Christopher . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13.

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28
102015The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Samaha, Khaled ; Hussainey, Khaled ; Khlif, Hichem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28.

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28
112014Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Alzeban, Abdulaziz ; Gwilliam, David. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:74-86.

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26
122012An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Nichols, Nancy B ; Cereola, Sandra J ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105.

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26
132018Board of directors, audit committee, and firm performance: Evidence from Greece. (2018). Zhou, Haiyan ; Maggina, Anastasia ; Owusu-Ansah, Stephen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:20-36.

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22
142010Chinese GAAP and IFRS: An analysis of the convergence process. (2010). Peng, Songlan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:16-34.

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20
152012Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. (2012). Spathis, Charalambos ; Tsipouridou, Maria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:62-78.

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19
162010Analyst forecast properties, analyst following and governance disclosures: A global perspective. (2010). Yu, Minna . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:1-15.

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17
172014Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97.

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15
182015Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. (2015). Corbella, Silvano ; Mastrolia, Stacy A ; Gotti, Giorgio ; Florio, Cristina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:46-66.

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15
192019The impact of corporate governance on corporate tax avoidance—A literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6.

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14
202008Adoption of IAS 19R by Europes premier listed companies: Corridor approach versus full recognition. (2008). Fasshauer, Jan D ; Street, Donna L ; Glaum, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:113-122.

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14
212018Tax avoidance over time: A comparison of European and U.S. firms. (2018). Thomsen, Martin ; Watrin, Christoph. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:40-63.

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14
222012The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China. (2012). Gao, Lei ; Kling, Gerhard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:17-31.

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14
232017Book-tax conformity and earnings management in response to tax rate cuts. (2017). Sundvik, Dennis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:31-42.

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13
242013The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK. (2013). Haller, Axel ; Wehrfritz, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:39-56.

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13
252011An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Zeghal, Daniel ; Sellami, Yosra Mnif ; Chtourou, Sonda . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72.

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13
262012Accounting conservatism and IPO underpricing: China evidence. (2012). Lin, Jun Z ; Tian, Zhimin . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:127-144.

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13
272015Corporate governance and financial reporting quality in China: A survey of recent evidence. (2015). Habib, Ahsan ; Jiang, Haiyan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:29-45.

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12
282014Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73.

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12
292017Managing earnings using classification shifting: UK evidence. (2017). Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:52-65.

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11
302012Ownership structure and accounting conservatism in China. (2012). Cullinan, Charles P ; Zhang, Junrui ; Wang, Peng. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:1-16.

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10
312019Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?. (2019). Zeng, Cheng ; Xu, Alice Liang ; Lee, Edward ; Cai, Weixing. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:12-29.

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10
322018The interplay between related party transactions and earnings management: The role of audit quality. (2018). El-Helaly, Moataz ; Lowe, Alan D ; Georgiou, Ifigenia . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:47-60.

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9
332012Size effects and audit pricing: Evidence from Germany. (2012). Fleischer, Rouven ; Goettsche, Max . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:156-168.

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9
342018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73.

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9
352009Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico. (2009). Machuga, Susan ; Teitel, Karen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:1-13.

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9
362008The role of accruals and cash flows in explaining security returns: Evidence from New Zealand. (2008). Habib, Ahsan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:51-66.

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9
372009Audit pricing and auditor industry specialization in an emerging market: Evidence from China. (2009). Wang, Kun ; Iqbal, Zahid ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:60-72.

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9
382015The impact of audit committee characteristics on the implementation of internal audit recommendations. (2015). Alzeban, Abdulaziz ; Sawan, Nedal . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:61-71.

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9
392010Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. (2010). Ho, Sandra ; Hutchinson, Marion. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:121-136.

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9
402015Corporate governance and forward-looking disclosure: Evidence from China. (2015). Liu, Sun. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:16-30.

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9
412011The financing of the IASB: An analysis of donor diversity. (2011). Larson, Robert K ; Kenny, Sara York. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:1-19.

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9
422018Effect of capitalizing operating leases on credit ratings: Evidence from Japan. (2018). Kusano, Masaki. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:45-56.

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9
432009Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets. (2009). Barniv, Ran. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:2:p:101-118.

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8
442013Balance between auditing and marketing: An explorative study. (2013). Broberg, Pernilla ; Gerlofstig, Carl ; Umans, Timurs. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:57-70.

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8
452011Earnings management induced by tax planning: The case of Portuguese private firms. (2011). Marques, Mario ; Craig, Russell ; Rodrigues, Lucia Lima . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:83-96.

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8
462019Impacts of digitization on auditing: A Delphi study for Germany. (2019). Hirth, Stefanie ; Tiberius, Victor. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300084.

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8
472018Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. (2018). Yamen, Ahmed ; Uyar, Ali ; Bani-Mustafa, Ahmed ; Allam, Amir . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:17-29.

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7
482010An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards. (2010). Navarro-Garcia, Juan Carlos ; Bastida, Francisco. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:110-120.

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7
492012Executive compensation and goodwill recognition under IFRS: Evidence from European mergers. (2012). Detzen, Dominic ; Zulch, Henning. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:106-126.

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7
502012Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal. (2012). Guerreiro, Marta Silva ; Craig, Russell ; Rodrigues, Lucia Lima . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:169-184.

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7
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12010Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Chau, Gerald ; Gray, Sidney J. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:93-109.

Full description at Econpapers || Download paper

32
22008The relationship between culture and tax evasion across countries: Additional evidence and extensions. (2008). Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:67-78.

Full description at Econpapers || Download paper

21
32018Board of directors, audit committee, and firm performance: Evidence from Greece. (2018). Zhou, Haiyan ; Maggina, Anastasia ; Owusu-Ansah, Stephen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:20-36.

Full description at Econpapers || Download paper

18
42008Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Wang, Kun ; Claiborne, Cathy M ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:14-30.

Full description at Econpapers || Download paper

17
52011Corporate governance and operating performance of Chinese listed firms. (2011). Sami, Heibatollah ; Zhou, Haiyan ; Wang, Justin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:106-114.

Full description at Econpapers || Download paper

17
62014Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Alzeban, Abdulaziz ; Gwilliam, David. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:74-86.

Full description at Econpapers || Download paper

15
72015The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Samaha, Khaled ; Hussainey, Khaled ; Khlif, Hichem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28.

Full description at Econpapers || Download paper

14
82019The impact of corporate governance on corporate tax avoidance—A literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6.

Full description at Econpapers || Download paper

14
92008Compliance with IFRS disclosure requirements and individual analysts’ forecast errors. (2008). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H ; Hodgdon, Christopher . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13.

Full description at Econpapers || Download paper

13
102018Tax avoidance over time: A comparison of European and U.S. firms. (2018). Thomsen, Martin ; Watrin, Christoph. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:40-63.

Full description at Econpapers || Download paper

12
112011Audit firm industry specialization and the audit report lag. (2011). Habib, Ahsan ; Borhan, MD. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:32-44.

Full description at Econpapers || Download paper

11
122019Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?. (2019). Zeng, Cheng ; Xu, Alice Liang ; Lee, Edward ; Cai, Weixing. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:12-29.

Full description at Econpapers || Download paper

10
132009The impact of corporate governance on auditor choice: Evidence from China. (2009). Lin, Jun Z ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:44-59.

Full description at Econpapers || Download paper

10
142015Corporate governance and financial reporting quality in China: A survey of recent evidence. (2015). Habib, Ahsan ; Jiang, Haiyan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:29-45.

Full description at Econpapers || Download paper

9
152015Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. (2015). Corbella, Silvano ; Mastrolia, Stacy A ; Gotti, Giorgio ; Florio, Cristina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:46-66.

Full description at Econpapers || Download paper

9
162012Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. (2012). Spathis, Charalambos ; Tsipouridou, Maria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:62-78.

Full description at Econpapers || Download paper

9
172018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73.

Full description at Econpapers || Download paper

8
182017Managing earnings using classification shifting: UK evidence. (2017). Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:52-65.

Full description at Econpapers || Download paper

8
192015Corporate governance and forward-looking disclosure: Evidence from China. (2015). Liu, Sun. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:16-30.

Full description at Econpapers || Download paper

8
202019Impacts of digitization on auditing: A Delphi study for Germany. (2019). Hirth, Stefanie ; Tiberius, Victor. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300084.

Full description at Econpapers || Download paper

8
212010Chinese GAAP and IFRS: An analysis of the convergence process. (2010). Peng, Songlan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:16-34.

Full description at Econpapers || Download paper

7
222018The interplay between related party transactions and earnings management: The role of audit quality. (2018). El-Helaly, Moataz ; Lowe, Alan D ; Georgiou, Ifigenia . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:47-60.

Full description at Econpapers || Download paper

7
232017Book-tax conformity and earnings management in response to tax rate cuts. (2017). Sundvik, Dennis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:31-42.

Full description at Econpapers || Download paper

7
242015The impact of audit committee characteristics on the implementation of internal audit recommendations. (2015). Alzeban, Abdulaziz ; Sawan, Nedal . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:61-71.

Full description at Econpapers || Download paper

7
252014Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97.

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7
262018Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. (2018). Yamen, Ahmed ; Uyar, Ali ; Bani-Mustafa, Ahmed ; Allam, Amir . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:17-29.

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7
272018Effect of capitalizing operating leases on credit ratings: Evidence from Japan. (2018). Kusano, Masaki. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:45-56.

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7
282012An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Nichols, Nancy B ; Cereola, Sandra J ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105.

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7
292018Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region. (2018). Lassoued, Naima ; Sassi, Houda ; ben Rejeb, Mouna. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:85-105.

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6
302016The economic consequences of IFRS adoption: Evidence from New Zealand. (2016). Houqe, Muhammad Nurul ; van Zijl, Tony ; Monem, Reza M. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:27:y:2016:i:c:p:40-48.

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6
312011An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Zeghal, Daniel ; Sellami, Yosra Mnif ; Chtourou, Sonda . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72.

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6
322020Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. (2020). Abdelfattah, Tarek ; Aboud, Ahmed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300057.

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6
332019Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?. (2019). Shan, Yuan George. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:30-48.

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6
342015Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt. (2015). Ebrahim, Ahmed ; Fattah, Tarek Abdel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:46-60.

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5
352016Internal auditing in the Middle East and North Africa: A literature review. (2016). Al-Akra, Mahmoud ; Billah, Mamun ; Abdel-Qader, Waleed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:26:y:2016:i:c:p:13-27.

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5
362020Did mandatory IFRS adoption affect the cost of capital in Latin American countries?. (2020). Altuwaijri, Aljaohra ; Freitas, Andre Aroldo ; Gupta, Jairaj. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300021.

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5
372020Diffusion theory, national corruption and IFRS adoption around the world. (2020). Ntim, Collins ; El-Helaly, Moataz ; Al-Gazzar, Manar. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300069.

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5
382013The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. (2013). Taylor, Grantley ; Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:12-25.

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5
392019Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality. (2019). Al-Najjar, Basil ; Ntim, Collins G ; Sarhan, Ahmed A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:85-107.

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5
402010Analyst forecast properties, analyst following and governance disclosures: A global perspective. (2010). Yu, Minna . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:1-15.

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5
412017Trade-off between real activities earnings management and accrual-based manipulation-evidence from China. (2017). Gao, Jie ; Wang, Xiao. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:66-80.

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5
422019Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan. (2019). Alhababsah, Salem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:71-84.

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5
432018An empirical test of SEC enforcement in the audit market. (2018). Leventis, Stergios. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:106-116.

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4
442018A commentary on accounting standards and the disclosure problem: Exploring a way forward. (2018). Elkins, Hamilton ; Entwistle, Gary. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:79-89.

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4
452018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence. (2018). Aboud, Ahmed ; Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:2-17.

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4
462016Earnings management in India: Managers’ fixation on operating profits. (2016). Nagar, Neerav ; Sen, Kaustav. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:26:y:2016:i:c:p:1-12.

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4
472014Does accounting conservatism improve the corporate information environment?. (2014). Hu, Jinshuai ; Zhang, Feida ; Li, Annie Yuansha. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:1:p:32-43.

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4
482020IFRS and accounting quality: Additional evidence from Korea. (2020). Kim, Jeong Youn ; Key, Kimberly G. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300070.

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4
492018Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms. (2018). Franzen, Nina ; Weissenberger, Barbara E. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:1-19.

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4
502012Accounting conservatism and IPO underpricing: China evidence. (2012). Lin, Jun Z ; Tian, Zhimin . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:127-144.

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4
Citing documents used to compute impact factor: 49
YearTitle
2021Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity. (2021). Yekini, Sina ; Alhababsah, Salem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951821000021.

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2021Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia. (2021). Astuti, Ratna Puji. In: CECCAR Business Review. RePEc:ahd:journl:v:2:y:2021:i:2:p:64-72.

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2021Information Asymmetry, Ownership Structure and Cost of Equity Capital: The Formation for Open Innovation. (2021). Setiawan, Doddy ; Muslim, Ade Imam. In: JOItmC. RePEc:gam:joitmc:v:7:y:2021:i:1:p:48-:d:489117.

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2021Ownership Structure and CEO Compensation: Evidence from Jordan. (2021). Al-Al, Jebreel Mohammad ; al Sawalqa, Fawzi A. In: Asian Economic and Financial Review. RePEc:asi:aeafrj:2021:p:365-383.

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2021Audit fees, non-audit fees and access to finance: Evidence from India. (2021). Baboukardos, Diogenis ; Alrashidi, Rasheed ; Arun, Thankom. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000227.

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2021Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms. (2021). Cowton, Christopher J ; Beddewela, Eshani ; Gerged, Ali Meftah. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:1:p:185-203.

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2021Overconfident CEOs, Corporate Social Responsibility & Tax Avoidance: Evidence from China. (2021). Kazakis, Pantelis ; Xu, Tianyue ; Karavitis, Panagiotis. In: Working Papers. RePEc:gla:glaewp:2021_18.

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2021Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study. (2021). Montenegro, Tania Menezes. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:20:p:11166-:d:652894.

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2021Is Textual Tone Informative or Inflated for Firm’s Future Value? Evidence from Chinese Listed Firms. (2021). Guo, Jian Luan ; Yao, Xiao ; Wu, Dong Xiao. In: Economic Modelling. RePEc:eee:ecmode:v:94:y:2021:i:c:p:513-525.

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2021Corporate governance and voluntary disclosure of sustainability performance: the case of Jordan. (2021). , Saleh ; al Amosh, Hamzeh. In: SN Business & Economics. RePEc:spr:snbeco:v:1:y:2021:i:12:d:10.1007_s43546-021-00167-1.

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2021Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies. (2021). Franco, Angelica Maria ; Herrera-Rodriguez, Edila Eudemia ; Ordoez-Castao, Ivan Andres ; Perdomo, Luis Enrique. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:10:p:5405-:d:553048.

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2021Does the threshold of information disclosure improve corporate governance? Evidence from China. (2021). Chen, Weiwei ; Lin, Chuan ; Zhou, Bing ; Tang, Wenxiu. In: Electronic Commerce Research. RePEc:spr:elcore:v:21:y:2021:i:3:d:10.1007_s10660-019-09351-w.

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2021CSR disclosure of foreign versus U.S. firms: Evidence from ADRs. (2021). Lin, Nanying ; Huang, Qiping ; Fu, Chengbo ; Chowdhury, Reza H. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:70:y:2021:i:c:s1042443120301591.

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2021Corporate social responsibility performance and information asymmetry: The moderating role of analyst coverage. (2021). Laique, Usama ; Qureshi, Fiza ; Shahzad, Faisal ; Naqvi, Syeda Khiraza. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:28:y:2021:i:6:p:1549-1563.

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2021Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China. (2021). Wu, Tianlong ; Wang, Ping ; Li, Zhe. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:338-373.

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2021Foreign Ownership and Corporate Social Responsibility: Evidence from China. (2021). Zheng, Chendi ; Guo, Mingyuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:2:p:508-:d:476211.

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2021The combined impacts of fiscal and credit policies on green firms investment opportunity: Evidences from Chinese firm?level analysis. (2021). Wang, Yiran ; Li, Ze Sheng ; Lu, Ning ; Chang, Kai. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:42:y:2021:i:7:p:1822-1835.

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2021Is there a dark side of managerial ability? Evidence from the use of derivatives and firm risk in China. (2021). Cheung, Adrian ; Cheng, Lingsha. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000163.

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2021Auditor’s Income Taxation and Audit Quality. (2021). Pummerer, Erich ; Steller, Marcel . In: SAGE Open. RePEc:sae:sagope:v:11:y:2021:i:3:p:21582440211040833.

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2021Effects of the Big 4 national and city-level industry expertise on audit quality in the United Kingdom. (2021). Basioudis, Ilias G ; Mohd, Khairul Ayuni ; al Farooque, Omar. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000239.

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2021Effectiveness, efficiency, and fee premiums in audits led by industry specialist partners. (2021). Bryan, David B ; Bell, Timothy B. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4513-4572.

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2021Ethical behavior, auditing strength, and tax evasion: A worldwide perspective. (2021). schneider, friedrich ; Benkraiem, Ramzi ; Kilic, Merve ; Uyar, Ali. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000057.

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2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. (2021). Velte, Patrick ; Thesing, Johannes. In: Journal of Business Economics. RePEc:spr:jbecon:v:91:y:2021:i:7:d:10.1007_s11573-020-01025-6.

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2021Tax avoidance and state ownership — The case of Sweden. (2021). Wilhelmsson, Anders ; Sandell, Niklas ; Lundtofte, Frederik ; Hilling, Axel ; Vilhelmsson, Anders ; Sonnerfeldt, Amanda. In: Economics Letters. RePEc:eee:ecolet:v:208:y:2021:i:c:s0165176521003402.

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2021The effect of corporate tax avoidance on salary distribution——Empirical evidence from publicly listed companies in China. (2021). Cheng, Hanxiu ; Wang, Jie ; Han, Xiaomei. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s105752192100243x.

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2021A literature review on blockchain in accounting research. (2021). Bellucci, Marco ; Manetti, Giacomo ; Bianchi, Damiano Cesa. In: Working Papers - Business. RePEc:frz:wpmmos:wp2021_04.rdf.

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2021Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. (2021). Macario, Giuseppe Pio ; Variale, Michele ; Venturelli, Andrea ; Pizzi, Simone. In: Technology in Society. RePEc:eee:teinso:v:67:y:2021:i:c:s0160791x2100213x.

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2021Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model. (2021). Lopes, Ana Beatriz ; Chiappetta, Charbel Jose ; Latan, Hengky. In: Journal of Business Ethics. RePEc:kap:jbuset:v:174:y:2021:i:3:d:10.1007_s10551-020-04598-y.

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2021Real effects of an international tax reform for MNEs. (2021). Voeller, Dennis ; Simons, Dirk ; Ortmann, Regina. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:265.

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2021Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies. (2021). Petkovic, Milos ; Luty, Piotr. In: European Research Studies Journal. RePEc:ers:journl:v:xxiv:y:2021:i:3:p:899-917.

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2021Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. (2021). Martins, Adelaide ; Fontes, Alexandra ; Silva, Ana Paula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000410.

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2021IFRS convergence and accounting quality: India a case study. (2021). Kumar, Ashish ; Bansal, Manish ; Adhikari, Ajay. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000550.

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2021.

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2021Convergence to IFRS in Romania – Score per Minute. (2021). Dumitrescu, Alin-Constantin ; Pordea, Daniela. In: The Audit Financiar journal. RePEc:aud:audfin:v:19:y:2021:i:162:p:373.

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2021IFRS adoption and stock misvaluation: Implication to Korea discount. (2021). Lee, Woo-Jong ; Kim, Yewon ; Cho, Meeok. In: Research in International Business and Finance. RePEc:eee:riibaf:v:58:y:2021:i:c:s027553192100115x.

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2021ACCOUNTING REFORMS AND ACCOUNTING QUALITY: EVIDENCE FROM ALGERIA. (2021). Bilal, Kimouche. In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2021:j:27:bilalk.

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2021Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India. (2021). Debnath, Jasojit ; Tiwari, Reshma Kumari . In: Vikalpa: The Journal for Decision Makers. RePEc:sae:vikjou:v:46:y:2021:i:3:p:153-165.

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2021Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia. (2021). Bose, Sudipta ; Saha, Amitav. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4669-4701.

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2021The relationship between air pollution, investor attention and stock prices: Evidence from new energy and polluting sectors. (2021). Sun, Xiaolei ; Guo, Kun ; Kang, Yuxin ; Liu, Fengqi. In: Energy Policy. RePEc:eee:enepol:v:156:y:2021:i:c:s0301421521003001.

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2021.

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2021Compliance with pension?related mandatory disclosures and debt financing. (2021). Tsalavoutas, Ioannis ; Opong, Kwaku ; Almaghrabi, Khadija S. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:148-184.

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2021Accounting constructs and economic consequences of IFRS adoption in India. (2021). Arora, Jagriti ; Meshram, Vedprakash Vasantrao. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000525.

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2021The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions. (2021). Elamer, Ahmed A ; Wang, Yan ; Ntim, Collins G ; Elmagrhi, Mohamed H ; Crossley, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000537.

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2021An evaluation of the effects of the European Commissions proposals for the Common Consolidated Corporate Tax Base. (2021). Janský, Petr ; Temouri, Yama ; Jones, Chris ; Cobham, Alex. In: UNCTAD Transnational Corporations Journal. RePEc:unc:tncjou:62.

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2021Financial Factors and Their Relative Importance Analysis in Peruvian Gold Mining Companies¡¯ Stock Price. (2021). Venegas, Pedro Bernabe ; Castilla, Jorge Luis ; Vilcarromero, Jose Fernando ; Deza, Jimmy Alberth ; Santillan, Nivardo Alonzo. In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:12:y:2021:i:2:p:251-262.

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2021The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt. (2021). Elamer, Ahmed ; El-Dyasty, Mohamed M. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:4:d:10.1057_s41310-021-00118-0.

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2021Risk Management Committee, Auditor Choice and Audit Fees. (2021). Nasih, Mohammad ; Prabhawa, Aditya Aji ; Harymawan, Iman ; Gautama, Fajar Kristanto. In: Risks. RePEc:gam:jrisks:v:9:y:2021:i:9:p:156-:d:622771.

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2021Does Governance Affect Compliance with IFRS 7?. (2021). Albitar, Khaldoon ; Hussainey, Khaled ; Yamani, Amal. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:6:p:239-:d:564664.

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2021Informed trading and earnings announcement driven disagreement in global markets. (2021). Chen, Tao. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000045.

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Recent citations
Recent citations received in 2021

YearCiting document
2021Macroprudential regulations and systemic risk: Does the one-size-fits-all approach work?. (2021). Rizwan, Muhammad Suhail. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:74:y:2021:i:c:s1042443121001256.

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2021Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies. (2021). Petkovic, Milos ; Luty, Piotr. In: European Research Studies Journal. RePEc:ers:journl:v:xxiv:y:2021:i:3:p:899-917.

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2021Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance. (2021). Jusoh, Ruzita ; Barani, Omid ; Bontis, Nick ; Asiaei, Kaveh. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-021-00317-4.

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2021A Review of Big Data Research in Accounting. (2021). Aryee, Theodora Ekua ; Enusah, Abdulai ; Agyenimboateng, Cletus ; Aboagyeotchere, Francis. In: Intelligent Systems in Accounting, Finance and Management. RePEc:wly:isacfm:v:28:y:2021:i:4:p:268-283.

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Recent citations received in 2020

YearCiting document
2020The IASB and Comparability of International Financial Reporting: Research Evidence and Implications. (2020). Tarca, Ann. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:231-242.

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2020Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. (2020). Girardone, Claudia ; Alhaj-Ismail, Alaa ; Adwan, Sami. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300215.

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2020The Role of National Culture in International Financial Reporting Standards Adoption. (2020). Ntim, Collins G ; El-Helaly, Moataz ; Soliman, Mark. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531919308396.

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2020Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan. (2020). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-20-005.

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2020Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?. (2020). Eugster, Florian. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2590-2614.

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Recent citations received in 2019

YearCiting document
2019The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta. (2019). Lestiyono, Sidik ; Mashita, Juni ; Estiningsih, Wening. In: Journal of Economic Development, Environment and People. RePEc:sph:rjedep:v:8:y:2019:i:3:p:16-21.

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Recent citations received in 2018

YearCiting document
2018Managers’ segment disclosure choices under IFRS 8: EU evidence. (2018). Aboud, Ahmed ; Roberts, Clare. In: Accounting forum. RePEc:eee:accfor:v:42:y:2018:i:4:p:293-308.

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2018Market Reaction to Other Comprehensive Income. (2018). Park, Heejin. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:6:p:1837-:d:150236.

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