Journal of International Accounting, Auditing and Taxation / Elsevier
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]
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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 | |
| 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
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 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 | 78 |
| 2 | 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 | 65 |
| 3 | 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 | 56 |
| 4 | 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 | 39 |
| 5 | 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 | 32 |
| 6 | 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 | 31 |
| 7 | 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 | 30 |
| 8 | 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 | 30 |
| 9 | 2008 | Compliance with IFRS disclosure requirements and individual analystsââ¬â¢ 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 | 28 |
| 10 | 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 | 28 |
| 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 | 26 |
| 12 | 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 | 26 |
| 13 | 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 | 22 |
| 14 | 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 | 20 |
| 15 | 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 | 19 |
| 16 | 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 | 17 |
| 17 | 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 | 15 |
| 18 | 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 | 15 |
| 19 | 2019 | The impact of corporate governance on corporate tax avoidanceââ¬âA 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 |
| 20 | 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 | 14 |
| 21 | 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 | 14 |
| 22 | 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 | 14 |
| 23 | 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 | 13 |
| 24 | 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 | 13 |
| 25 | 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 | 13 |
| 26 | 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 | 13 |
| 27 | 2015 | Corporate 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 | 12 |
| 28 | 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 | 12 |
| 29 | 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 | 11 |
| 30 | 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 | 10 |
| 31 | 2019 | Does 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 |
| 32 | 2018 | The 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 | 9 |
| 33 | 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 | 9 |
| 34 | 2018 | The 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 | 9 |
| 35 | 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 | 9 |
| 36 | 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 | 9 |
| 37 | 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 | 9 |
| 38 | 2015 | The 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 | 9 |
| 39 | 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 | 9 |
| 40 | 2015 | Corporate 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 | 9 |
| 41 | 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 | 9 |
| 42 | 2018 | Effect 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. Full description at Econpapers || Download paper | 9 |
| 43 | 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 | 8 |
| 44 | 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 | 8 |
| 45 | 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 | 8 |
| 46 | 2019 | Impacts 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 |
| 47 | 2018 | Impact 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. Full description at Econpapers || Download paper | 7 |
| 48 | 2010 | An empirical insight on Spanish listed companiesââ¬â¢ 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 |
| 49 | 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 | 7 |
| 50 | 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 | 7 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 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 | 32 |
| 2 | 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 | 21 |
| 3 | 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 | 18 |
| 4 | 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 | 17 |
| 5 | 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 | 17 |
| 6 | 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 | 15 |
| 7 | 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 | 14 |
| 8 | 2019 | The impact of corporate governance on corporate tax avoidanceââ¬âA 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 |
| 9 | 2008 | Compliance with IFRS disclosure requirements and individual analystsââ¬â¢ 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 |
| 10 | 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 | 12 |
| 11 | 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 | 11 |
| 12 | 2019 | Does 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 |
| 13 | 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 |
| 14 | 2015 | Corporate 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 |
| 15 | 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 | 9 |
| 16 | 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 | 9 |
| 17 | 2018 | The 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 |
| 18 | 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 | 8 |
| 19 | 2015 | Corporate 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 |
| 20 | 2019 | Impacts 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 |
| 21 | 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 |
| 22 | 2018 | The 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 |
| 23 | 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 | 7 |
| 24 | 2015 | The 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 |
| 25 | 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 | 7 |
| 26 | 2018 | Impact 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. Full description at Econpapers || Download paper | 7 |
| 27 | 2018 | Effect 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. Full description at Econpapers || Download paper | 7 |
| 28 | 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 |
| 29 | 2018 | Earnings 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. Full description at Econpapers || Download paper | 6 |
| 30 | 2016 | The 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. Full description at Econpapers || Download paper | 6 |
| 31 | 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 | 6 |
| 32 | 2020 | Tax 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. Full description at Econpapers || Download paper | 6 |
| 33 | 2019 | Do 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. Full description at Econpapers || Download paper | 6 |
| 34 | 2015 | Corporate 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. Full description at Econpapers || Download paper | 5 |
| 35 | 2016 | Internal 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. Full description at Econpapers || Download paper | 5 |
| 36 | 2020 | Did 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. Full description at Econpapers || Download paper | 5 |
| 37 | 2020 | Diffusion 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. Full description at Econpapers || Download paper | 5 |
| 38 | 2013 | The 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. Full description at Econpapers || Download paper | 5 |
| 39 | 2019 | Antecedents 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. Full description at Econpapers || Download paper | 5 |
| 40 | 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 | 5 |
| 41 | 2017 | Trade-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. Full description at Econpapers || Download paper | 5 |
| 42 | 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 | 5 |
| 43 | 2018 | An 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. Full description at Econpapers || Download paper | 4 |
| 44 | 2018 | A 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. Full description at Econpapers || Download paper | 4 |
| 45 | 2018 | The impact of IFRS 8 on financial analystsââ¬â¢ 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 | 4 |
| 46 | 2016 | Earnings management in India: Managersââ¬â¢ 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. Full description at Econpapers || Download paper | 4 |
| 47 | 2014 | Does 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. Full description at Econpapers || Download paper | 4 |
| 48 | 2020 | IFRS 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. Full description at Econpapers || Download paper | 4 |
| 49 | 2018 | Capital 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. Full description at Econpapers || Download paper | 4 |
| 50 | 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 | 4 |
Citing documents used to
compute impact factor: 49
| Year | Title | |
|---|---|---|
| 2021 | Audit 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. Full description at Econpapers || Download paper | |
| 2021 | Accounting Conservatism and Cost of Equity Capital â Evidence from Indonesia. (2021). Astuti, Ratna Puji. In: CECCAR Business Review. RePEc:ahd:journl:v:2:y:2021:i:2:p:64-72. Full description at Econpapers || Download paper | |
| 2021 | Information 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. Full description at Econpapers || Download paper | |
| 2021 | Ownership 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. Full description at Econpapers || Download paper | |
| 2021 | Audit 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. Full description at Econpapers || Download paper | |
| 2021 | Is 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. Full description at Econpapers || Download paper | |
| 2021 | Overconfident CEOs, Corporate Social Responsibility & Tax Avoidance: Evidence from China. (2021). Kazakis, Pantelis ; Xu, Tianyue ; Karavitis, Panagiotis. In: Working Papers. RePEc:gla:glaewp:2021_18. Full description at Econpapers || Download paper | |
| 2021 | Tax 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. Full description at Econpapers || Download paper | |
| 2021 | Is Textual Tone Informative or Inflated for Firmâs 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. Full description at Econpapers || Download paper | |
| 2021 | Corporate 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. Full description at Econpapers || Download paper | |
| 2021 | Voluntary 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. Full description at Econpapers || Download paper | |
| 2021 | Does 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. Full description at Econpapers || Download paper | |
| 2021 | CSR 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. Full description at Econpapers || Download paper | |
| 2021 | Corporate 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. Full description at Econpapers || Download paper | |
| 2021 | Do 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. Full description at Econpapers || Download paper | |
| 2021 | Foreign 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. Full description at Econpapers || Download paper | |
| 2021 | The 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. Full description at Econpapers || Download paper | |
| 2021 | Is 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. Full description at Econpapers || Download paper | |
| 2021 | Auditorââ¬â¢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. Full description at Econpapers || Download paper | |
| 2021 | Effects 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. Full description at Econpapers || Download paper | |
| 2021 | Effectiveness, 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. Full description at Econpapers || Download paper | |
| 2021 | Ethical 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. Full description at Econpapers || Download paper | |
| 2021 | Do 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. Full description at Econpapers || Download paper | |
| 2021 | Tax avoidance and state ownership â 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. Full description at Econpapers || Download paper | |
| 2021 | The effect of corporate tax avoidance on salary distributionââEmpirical 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. Full description at Econpapers || Download paper | |
| 2021 | A 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. Full description at Econpapers || Download paper | |
| 2021 | Assessing 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. Full description at Econpapers || Download paper | |
| 2021 | Social 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. Full description at Econpapers || Download paper | |
| 2021 | Real 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. Full description at Econpapers || Download paper | |
| 2021 | Does Adoption of Latest Modifications of IAS 16 Influence on Companyâs 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. Full description at Econpapers || Download paper | |
| 2021 | Perceptions 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. Full description at Econpapers || Download paper | |
| 2021 | IFRS 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. Full description at Econpapers || Download paper | |
| 2021 | . Full description at Econpapers || Download paper | |
| 2021 | Convergence to IFRS in Romania ââ¬â 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. Full description at Econpapers || Download paper | |
| 2021 | IFRS 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. Full description at Econpapers || Download paper | |
| 2021 | ACCOUNTING 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. Full description at Econpapers || Download paper | |
| 2021 | Joint 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. Full description at Econpapers || Download paper | |
| 2021 | Do 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. Full description at Econpapers || Download paper | |
| 2021 | The 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. Full description at Econpapers || Download paper | |
| 2021 | . Full description at Econpapers || Download paper | |
| 2021 | Compliance 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. Full description at Econpapers || Download paper | |
| 2021 | Accounting 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. Full description at Econpapers || Download paper | |
| 2021 | The 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. Full description at Econpapers || Download paper | |
| 2021 | An 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. Full description at Econpapers || Download paper | |
| 2021 | Financial 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. Full description at Econpapers || Download paper | |
| 2021 | The 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. Full description at Econpapers || Download paper | |
| 2021 | Risk 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. Full description at Econpapers || Download paper | |
| 2021 | Does 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. Full description at Econpapers || Download paper | |
| 2021 | Informed 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. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Macroprudential 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. Full description at Econpapers || Download paper | |
| 2021 | Does Adoption of Latest Modifications of IAS 16 Influence on Companyâs 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. Full description at Econpapers || Download paper | |
| 2021 | Corporate 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. Full description at Econpapers || Download paper | |
| 2021 | A 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. Full description at Econpapers || Download paper |
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | The 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. Full description at Econpapers || Download paper | |
| 2020 | Fair 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. Full description at Econpapers || Download paper | |
| 2020 | The 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. Full description at Econpapers || Download paper | |
| 2020 | Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan. (2020). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-20-005. Full description at Econpapers || Download paper | |
| 2020 | Endogeneity 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. Full description at Econpapers || Download paper |
Recent citations received in 2019
| Year | Citing document | |
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| 2019 | The 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. Full description at Econpapers || Download paper |
Recent citations received in 2018
| Year | Citing document | |
|---|---|---|
| 2018 | Managersââ¬â¢ 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 | |
| 2018 | Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan. (). Kusano, Masaki ; Sakuma, Yoshihiro. In: Discussion papers. RePEc:kue:epaper:e-18-004. Full description at Econpapers || Download paper |
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