Journal of International Accounting, Auditing and Taxation / Elsevier
Citation Profile [Updated: 2020-06-03 07:38:54]
5 Years H
10
Impact Factor
0.53
5 Years IF
0.51
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
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 1990 | 0 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | |||||
| 1991 | 0 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | |||||
| 1992 | 0 | 0.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | |||||
| 1993 | 0 | 0.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | |||||
| 1994 | 0 | 0.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | |||||
| 1995 | 0 | 0.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | |||||
| 1996 | 0 | 0.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | |||||
| 1997 | 0 | 0.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | |||||
| 1998 | 0 | 0.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | |||||
| 1999 | 0 | 0.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | |||||
| 2000 | 0 | 0.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | |||||
| 2001 | 0 | 0.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | |||||
| 2002 | 0 | 0.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | |||||
| 2003 | 0 | 0.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | |||||
| 2004 | 0 | 0.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | |||||
| 2005 | 0 | 0.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | |||||
| 2006 | 0 | 0.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | |||||
| 2007 | 0 | 0.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | |||||
| 2008 | 0 | 0.45 | 0 | 0 | 8 | 8 | 118 | 0 | 0 | 0 | 0 | 0 | 0.21 | |||||
| 2009 |  0.38 |
0.44 | 0.16 | 0.38 | 11 | 19 | 36 | 3 | 3 | 8 | 3 | 8 | 3 | 1 | 33.3 | 0 | 0.21 | |
| 2010 | 0.26 |
0.44 | 1 | 0.26 | 10 | 29 | 57 | 29 | 32 | 19 | 5 | 19 | 5 | 27 | 93.1 | 7 | 0.7 | 0.18 |
| 2011 | 0.33 |
0.46 | 0.61 | 0.69 | 9 | 38 | 54 | 23 | 55 | 21 | 7 | 29 | 20 | 3 | 13 | 1 | 0.11 | 0.21 |
| 2012 | 0.37 |
0.47 | 0.51 | 0.55 | 13 | 51 | 63 | 26 | 81 | 19 | 7 | 38 | 21 | 10 | 38.5 | 0 | 0.19 | |
| 2013 | 0.41 |
0.53 | 0.53 | 0.51 | 9 | 60 | 17 | 32 | 113 | 22 | 9 | 51 | 26 | 3 | 9.4 | 1 | 0.11 | 0.22 |
| 2014 |  0.59 |
0.55 | 0.6 | 0.5 | 8 | 68 | 28 | 41 | 154 | 22 | 13 | 52 | 26 | 4 | 9.8 | 1 | 0.13 | 0.21 |
| 2015 | 0.24 |
0.55 | 0.49 | 0.39 | 13 | 81 | 25 | 40 | 194 | 17 | 4 | 49 | 19 | 10 | 25 | 0 | 0.21 | |
| 2016 | 0.43 |
0.56 | 0.46 | 0.4 | 8 | 89 | 9 | 41 | 235 | 21 | 9 | 52 | 21 | 3 | 7.3 | 3 | 0.38 | 0.2 |
| 2017 | 0.33 |
0.58 | 0.51 | 0.45 | 12 | 101 | 10 | 51 | 287 | 21 | 7 | 51 | 23 | 5 | 9.8 | 1 | 0.08 | 0.21 |
| 2018 | 0.3 |
0.7 | 0.82 | 0.56 | 24 | 125 | 17 | 102 | 389 | 20 | 6 | 50 | 28 | 16 | 15.7 | 2 | 0.08 | 0.28 |
| 2019 | 0.53 |
0.88 | 0.54 | 0.51 | 24 | 149 | 0 | 81 | 470 | 36 | 19 | 65 | 33 | 27 | 33.3 | 1 | 0.04 | 0.33 |
| IF: | Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | 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
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2008 | The 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 | 37 |
| 2 | 2008 | Determinants 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 | 31 |
| 3 | 2008 | The 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. Full description at Econpapers || Download paper | 22 |
| 4 | 2010 | The 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. Full description at Econpapers || Download paper | 20 |
| 5 | 2012 | An 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. Full description at Econpapers || Download paper | 17 |
| 6 | 2011 | Audit 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 | 16 |
| 7 | 2008 | Compliance with IFRS disclosure requirements and individual analystsâ 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 | 15 |
| 8 | 2011 | Corporate 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 | 13 |
| 9 | 2012 | The 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. Full description at Econpapers || Download paper | 12 |
| 10 | 2014 | Factors 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 | 10 |
| 11 | 2009 | The 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 |
| 12 | 2010 | Chinese 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 | 10 |
| 13 | 2010 | Family 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 | 10 |
| 14 | 2012 | Earnings 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 | 10 |
| 15 | 2015 | The 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 | 8 |
| 16 | 2013 | The 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. Full description at Econpapers || Download paper | 8 |
| 17 | 2009 | Audit 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. Full description at Econpapers || Download paper | 7 |
| 18 | 2011 | An 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. Full description at Econpapers || Download paper | 7 |
| 19 | 2011 | The 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. Full description at Econpapers || Download paper | 7 |
| 20 | 2010 | An empirical insight on Spanish listed companiesâ 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. Full description at Econpapers || Download paper | 7 |
| 21 | 2012 | Ownership 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. Full description at Econpapers || Download paper | 7 |
| 22 | 2008 | Adoption 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. Full description at Econpapers || Download paper | 7 |
| 23 | 2009 | Board 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. Full description at Econpapers || Download paper | 7 |
| 24 | 2010 | Internal 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. Full description at Econpapers || Download paper | 6 |
| 25 | 2014 | Changes 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. Full description at Econpapers || Download paper | 6 |
| 26 | 2013 | Balance 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. Full description at Econpapers || Download paper | 5 |
| 27 | 2014 | Does 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. Full description at Econpapers || Download paper | 5 |
| 28 | 2008 | The 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. Full description at Econpapers || Download paper | 5 |
| 29 | 2011 | Individual investorsâ attitudes toward the acceptance of International Financial Reporting Standards in the United States. (2011). McEnroe, John E ; Sullivan, Mark. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:20-31. Full description at Econpapers || Download paper | 5 |
| 30 | 2012 | Size 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. Full description at Econpapers || Download paper | 5 |
| 31 | 2008 | Do managers manage earnings to âjust meet or beatâ analyst forecasts?. (2008). Habib, Ahsan ; Hossain, Mahmud. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:79-91. Full description at Econpapers || Download paper | 5 |
| 32 | 2009 | Does 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. Full description at Econpapers || Download paper | 5 |
| 33 | 2010 | Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms. (2010). Chung, Janne ; Thorne, Linda ; Puri, Poonam ; Farrar, Jonathan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:66-78. Full description at Econpapers || Download paper | 5 |
| 34 | 2015 | Can expertise mitigate auditorsâ unintentional biases?. (2015). Guiral, Andres ; Gonzalo-Angulo, Jose A ; Ruiz, Emiliano ; Rodgers, Waymond . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:105-117. Full description at Econpapers || Download paper | 4 |
| 35 | 2015 | Audit 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 | 4 |
| 36 | 2009 | The impact of cultural environment on entry-level auditorsâ abilities to perform analytical procedures. (2009). Hughes, Susan B ; Cullinan, Charles P ; Higgs, Scott D ; Sander, James F. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:29-43. Full description at Econpapers || Download paper | 4 |
| 37 | 2010 | Analyst 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. Full description at Econpapers || Download paper | 4 |
| 38 | 2009 | Tax risk management and the multinational enterprise. (2009). Wunder, Haroldene F. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:14-28. Full description at Econpapers || Download paper | 4 |
| 39 | 2012 | Executive 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. Full description at Econpapers || Download paper | 4 |
| 40 | 2009 | Corporate fraud and the audit expectations gap: A study among business managers. (2009). , Harold ; de Vries, Meinderd J ; Bollen, Laury H. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:2:p:85-100. Full description at Econpapers || Download paper | 4 |
| 41 | 2012 | The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence. (2012). Miranda-Lopez, Jose E ; Nichols, Linda M. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:198-208. Full description at Econpapers || Download paper | 4 |
| 42 | 2018 | Political connections, financial reporting and auditing: Survey of the empirical literature. (2018). Habib, Ahsan ; Islam, Ainul ; Muhammadi, Abdul Haris ; Ranasinghe, Dinithi. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:37-51. Full description at Econpapers || Download paper | 3 |
| 43 | 2011 | Earnings 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. Full description at Econpapers || Download paper | 3 |
| 44 | 2012 | Factors 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. Full description at Econpapers || Download paper | 3 |
| 45 | 2010 | Transfer pricing practices of transnational corporations in PATA countries. (2010). Borkowski, Susan C. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:35-54. Full description at Econpapers || Download paper | 3 |
| 46 | 2018 | The impact of IFRS 8 on financial analystsâ 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. Full description at Econpapers || Download paper | 3 |
| 47 | 2017 | Book-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 | 3 |
| 48 | 2018 | Board 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 | 3 |
| 49 | 2008 | The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures. (2008). Borkowski, Susan C. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:31-50. Full description at Econpapers || Download paper | 3 |
| 50 | 2017 | Managing 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 | 3 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2011 | Corporate 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 | 11 |
| 2 | 2008 | Determinants 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 | 10 |
| 3 | 2008 | The 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 | 9 |
| 4 | 2011 | Audit 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 | 7 |
| 5 | 2012 | An 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. Full description at Econpapers || Download paper | 7 |
| 6 | 2010 | Chinese 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 |
| 7 | 2010 | Family 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 | 6 |
| 8 | 2009 | The 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 | 5 |
| 9 | 2012 | Earnings 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 | 5 |
| 10 | 2013 | The 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. Full description at Econpapers || Download paper | 5 |
| 11 | 2014 | Factors 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 | 5 |
| 12 | 2010 | Internal 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. Full description at Econpapers || Download paper | 4 |
| 13 | 2011 | An 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. Full description at Econpapers || Download paper | 4 |
| 14 | 2015 | The 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 | 4 |
| 15 | 2008 | Compliance with IFRS disclosure requirements and individual analystsâ 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 | 4 |
| 16 | 2015 | Can expertise mitigate auditorsâ unintentional biases?. (2015). Guiral, Andres ; Gonzalo-Angulo, Jose A ; Ruiz, Emiliano ; Rodgers, Waymond . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:105-117. Full description at Econpapers || Download paper | 3 |
| 17 | 2015 | Audit 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 | 3 |
| 18 | 2012 | The 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. Full description at Econpapers || Download paper | 3 |
| 19 | 2010 | The 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. Full description at Econpapers || Download paper | 3 |
| 20 | 2018 | The impact of IFRS 8 on financial analystsâ 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. Full description at Econpapers || Download paper | 3 |
| 21 | 2017 | Managing 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 | 3 |
| 22 | 2018 | Political connections, financial reporting and auditing: Survey of the empirical literature. (2018). Habib, Ahsan ; Islam, Ainul ; Muhammadi, Abdul Haris ; Ranasinghe, Dinithi. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:37-51. Full description at Econpapers || Download paper | 3 |
| 23 | 2018 | Board 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 | 3 |
| 24 | 2014 | Changes 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. Full description at Econpapers || Download paper | 3 |
| 25 | 2017 | Book-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 | 3 |
| 26 | 2014 | Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy. (2014). Incardona, John ; Huang, Ivy ; Higgs, Julia L ; Premuroso, Ronald ; Kannan, Yezen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:1:p:18-31. Full description at Econpapers || Download paper | 2 |
| 27 | 2014 | Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions. (2014). Guiral, Andres ; Choi, Hyun Jung ; Ruiz, Emiliano . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:1:p:44-57. Full description at Econpapers || Download paper | 2 |
| 28 | 2012 | Executive 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. Full description at Econpapers || Download paper | 2 |
| 29 | 2018 | Tax 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 | 2 |
| 30 | 2017 | Collaboration networks in accounting research. (2017). Andrikopoulos, Andreas ; Kostaris, Konstantinos . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:1-9. Full description at Econpapers || Download paper | 2 |
| 31 | 2011 | Earnings 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. Full description at Econpapers || Download paper | 2 |
| 32 | 2008 | The 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. Full description at Econpapers || Download paper | 2 |
| 33 | 2012 | Ownership 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. Full description at Econpapers || Download paper | 2 |
| 34 | 2012 | Accounting 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. Full description at Econpapers || Download paper | 2 |
| 35 | 2014 | Does 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. Full description at Econpapers || Download paper | 2 |
| 36 | 2009 | Board 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. Full description at Econpapers || Download paper | 2 |
| 37 | 2010 | A review and analysis of international accounting research in JIAAT: 2002â2010. (2010). Dykxhoorn, Hans J ; Sinning, Kathleen E. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:137-153. Full description at Econpapers || Download paper | 2 |
| 38 | 2012 | The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence. (2012). Miranda-Lopez, Jose E ; Nichols, Linda M. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:198-208. Full description at Econpapers || Download paper | 2 |
| 39 | 2016 | Interpretation of probability expressions in accounting: The effects of frame switching. (2016). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:27:y:2016:i:c:p:1-12. Full description at Econpapers || Download paper | 2 |
| 40 | 2011 | The 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. Full description at Econpapers || Download paper | 2 |
| 41 | 2010 | Analyst 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. Full description at Econpapers || Download paper | 2 |
| 42 | 2015 | An empirical analysis of the changes in tax audit focus on international transfer pricing. (2015). Chan, Hung K ; Es, Agn. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:94-104. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 19
| Year | Title | |
|---|---|---|
| 2019 | Country-level corruption and accounting choice: Research & development capitalization under IFRS. (2019). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Slack, Richard ; Mazzi, Francesco. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300241. Full description at Econpapers || Download paper | |
| 2019 | Managerial ownership, audit firm size, and audit fees: Australian evidence. (2019). Tarca, Ann ; Troshani, Indrit . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:18-36. Full description at Econpapers || Download paper | |
| 2019 | Ownership 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. Full description at Econpapers || Download paper | |
| 2019 | Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. (2019). Morris, Richard D ; Mora, Araceli ; Ho, Joanna H ; Gotti, Giorgio ; Gordon, Elizabeth A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300448. Full description at Econpapers || Download paper | |
| 2019 | Ownership Structure, Board of Directors and Firm Performance: Evidence from Taiwan. (2019). Kao, Mao-Feng ; Hodgkinson, Lynn ; Jaafar, Aziz. In: Working Papers. RePEc:bng:wpaper:19011. Full description at Econpapers || Download paper | |
| 2019 | . Full description at Econpapers || Download paper | |
| 2019 | Governance structures and the compensation of powerful corporate leaders in financial firms during M&As. (2019). Fosu, Samuel ; Ntim, Collins G ; Agyei-Boapeah, Henry. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951818302015. Full description at Econpapers || Download paper | |
| 2019 | Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?. (2019). Maiterth, Ralf ; Huber, Hans-Peter. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:246. Full description at Econpapers || Download paper | |
| 2019 | The impact of corporate governance on corporate tax avoidanceâA 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 | |
| 2019 | Accounting standards and the value relevance of financial statements. (2019). Ehsanullah, Syed ; Keong, Ooi Chee ; Mohamad, Shafi. In: Asian Journal of Empirical Research. RePEc:asi:ajoerj:2019:p:337-345. Full description at Econpapers || Download paper | |
| 2019 | Gross profit manipulation through classification shifting. (2019). Poonawala, Sakina H ; Nagar, Neerav. In: Journal of Business Research. RePEc:eee:jbrese:v:94:y:2019:i:c:p:81-88. Full description at Econpapers || Download paper | |
| 2019 | Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle. (2019). Gyapong, Ernest ; Aboud, Ahmed ; Ntim, Collins ; Zalata, Alaa Mansour. In: Journal of Business Ethics. RePEc:kap:jbuset:v:160:y:2019:i:2:d:10.1007_s10551-018-3918-y. Full description at Econpapers || Download paper | |
| 2019 | Cost behavior around corporate tax rate cuts. (2019). Sundvik, Dennis ; Hoglund, Henrik ; Haga, Jesper. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:1-11. Full description at Econpapers || Download paper | |
| 2019 | The effect of international income shifting on the link between real investment and corporate taxation. (2019). Montenegro, Tania Menezes ; Pinho, Carlos ; Marques, Mario. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:2. Full description at Econpapers || Download paper | |
| 2019 | Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan. (2019). Kusano, Masaki ; Sakuma, Yoshihiro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:1:p:53-68. Full description at Econpapers || Download paper | |
| 2019 | Research on International Standards on Auditing: Literature synthesis and opportunities for future research. (2019). Sihvonen, Jukka ; Haapamaki, Elina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:37-56. Full description at Econpapers || Download paper | |
| 2019 | The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies. (2019). Georgescu, Iuliana Eugenia ; Carp, Mihai . In: The Audit Financiar journal. RePEc:aud:audfin:v:17:y:2019:i:156:p:666. Full description at Econpapers || Download paper | |
| 2019 | Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals. (2019). Gray, Sidney J ; Kang, Helen. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:3:p:259-276. Full description at Econpapers || Download paper | |
| 2019 | The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis. (2019). Hussainey, Khaled ; Roberts, Clare ; Aboud, Ahmed. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00059-9. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2018
| Year | Citing document | |
|---|---|---|
| 2018 | Managersâ 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. Full description at Econpapers || Download paper | |
| 2018 | Market Reaction to Other Comprehensive Income. (2018). Park, Heejin. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:6:p:1837-:d:150236. Full description at Econpapers || Download paper |
Recent citations received in 2017
| Year | Citing document | |
|---|---|---|
| 2017 | The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context. (2017). Liviu-Alexandru, Tudor. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:687-690. Full description at Econpapers || Download paper |
Recent citations received in 2016
| Year | Citing document | |
|---|---|---|
| 2016 | A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India. (2016). Desai, Naman ; Nagar, Neerav. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:12:y:2016:i:2:p:111-120. Full description at Econpapers || Download paper | |
| 2016 | What Is the Way Forward for IASBâs Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation. (2016). Birt, Jacqueline ; Paananen, Mari ; Mason, Stephani ; Jorissen, Ann ; Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:269-283. Full description at Econpapers || Download paper | |
| 2016 | Hypercompetition & Fiscal Attractiveness. (2016). Borislav, Chopov ; Jean-Franois, Rouge . In: Economics. RePEc:vrs:econom:v:4:y:2016:i:2:p:75-93:n:7. Full description at Econpapers || Download paper |
10 most frequent citing series