Journal of International Accounting, Auditing and Taxation / Elsevier
Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
19
Impact Factor (IF)
0.63
5 Years IF
0.76
Data available in this
report
[Raw
data] [50 most cited papers]
[50 most relevant papers]
[cites used to compute IF]
[Recent
citations ][Frequent citing
series ] [more data in
EconPapers]
[
trace new citations] [Missing
citations? Add them now]
[Incorrect content? Let us
know]
Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2008 | 0 | 0.49 | 0 | 0 | 8 | 8 | 235 | 0 | 0 | 0 | 0 | 0 | 0.23 | |||||
| 2009 | 0.5 | 0.48 | 0.21 | 0.5 | 11 | 19 | 84 | 4 | 4 | 8 | 4 | 8 | 4 | 1 | 25 | 0 | 0.24 | |
| 2010 | 0.32 | 0.49 | 1.1 | 0.32 | 10 | 29 | 190 | 32 | 36 | 19 | 6 | 19 | 6 | 29 | 90.6 | 8 | 0.8 | 0.21 |
| 2011 | 0.38 | 0.52 | 0.74 | 0.83 | 9 | 38 | 124 | 28 | 64 | 21 | 8 | 29 | 24 | 3 | 10.7 | 1 | 0.11 | 0.24 |
| 2012 | 0.47 | 0.52 | 0.63 | 0.71 | 13 | 51 | 124 | 32 | 96 | 19 | 9 | 38 | 27 | 10 | 31.3 | 0 | 0.22 | |
| 2013 | 0.41 | 0.56 | 0.73 | 0.71 | 9 | 60 | 48 | 44 | 140 | 22 | 9 | 51 | 36 | 3 | 6.8 | 1 | 0.11 | 0.24 |
| 2014 | 0.77 | 0.55 | 0.96 | 0.83 | 8 | 68 | 83 | 65 | 205 | 22 | 17 | 52 | 43 | 4 | 6.2 | 1 | 0.13 | 0.23 |
| 2015 | 0.24 | 0.55 | 0.63 | 0.57 | 13 | 81 | 123 | 51 | 256 | 17 | 4 | 49 | 28 | 10 | 19.6 | 0 | 0.23 | |
| 2016 | 0.57 | 0.53 | 0.76 | 0.63 | 8 | 89 | 51 | 68 | 324 | 21 | 12 | 52 | 33 | 3 | 4.4 | 4 | 0.5 | 0.21 |
| 2017 | 0.38 | 0.54 | 0.73 | 0.57 | 12 | 101 | 72 | 73 | 398 | 21 | 8 | 51 | 29 | 5 | 6.8 | 2 | 0.17 | 0.22 |
| 2018 | 0.4 | 0.55 | 1.01 | 0.68 | 24 | 125 | 162 | 126 | 524 | 20 | 8 | 50 | 34 | 16 | 12.7 | 3 | 0.13 | 0.23 |
| 2019 | 0.69 | 0.57 | 0.78 | 0.68 | 24 | 149 | 130 | 116 | 640 | 36 | 25 | 65 | 44 | 27 | 23.3 | 1 | 0.04 | 0.23 |
| 2020 | 0.81 | 0.68 | 0.99 | 0.85 | 28 | 177 | 115 | 175 | 815 | 48 | 39 | 81 | 69 | 33 | 18.9 | 5 | 0.18 | 0.32 |
| 2021 | 0.9 | 0.8 | 1.29 | 1.05 | 30 | 207 | 59 | 266 | 1081 | 52 | 47 | 96 | 101 | 58 | 21.8 | 4 | 0.13 | 0.29 |
| 2022 | 0.88 | 0.84 | 1.01 | 1.02 | 34 | 241 | 33 | 244 | 1325 | 58 | 51 | 118 | 120 | 59 | 24.2 | 2 | 0.06 | 0.25 |
| 2023 | 0.63 | 0.86 | 0.83 | 0.76 | 38 | 279 | 14 | 231 | 1556 | 64 | 40 | 140 | 107 | 59 | 25.5 | 5 | 0.13 | 0.25 |
| 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 | 87 |
| 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 | 79 |
| 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 | 61 |
| 4 | 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 | 47 |
| 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 | 46 |
| 6 | 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 | 37 |
| 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 | 36 |
| 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 | 34 |
| 9 | 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 | 33 |
| 10 | 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 | 31 |
| 11 | 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 |
| 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 | 28 |
| 13 | 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 | 26 |
| 14 | 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 | 25 |
| 15 | 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 | 23 |
| 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 | 22 |
| 17 | 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 |
| 18 | 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 | 20 |
| 19 | 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 | 20 |
| 20 | 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 | 19 |
| 21 | 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 | 18 |
| 22 | 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 | 18 |
| 23 | 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 | 16 |
| 24 | 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 | 16 |
| 25 | 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 | 16 |
| 26 | 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 | 16 |
| 27 | 2020 | Does CSR reporting matter to foreign institutional investors in China?. (2020). Zheng, Ying ; Yu, Wei. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300239. Full description at Econpapers || Download paper | 15 |
| 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 | 15 |
| 29 | 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 | 15 |
| 30 | 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 | 15 |
| 31 | 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 | 14 |
| 32 | 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 | 14 |
| 33 | 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 | 14 |
| 34 | 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 | 14 |
| 35 | 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 | 13 |
| 36 | 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 |
| 37 | 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 | 12 |
| 38 | 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 | 12 |
| 39 | 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 | 12 |
| 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 | 11 |
| 41 | 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 | 11 |
| 42 | 2020 | Compliance with IFRS mandatory disclosure requirements: A structured literature review. (2020). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Evans, Lisa. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300392. Full description at Econpapers || Download paper | 11 |
| 43 | 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 | 11 |
| 44 | 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 | 10 |
| 45 | 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 | 10 |
| 46 | 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 | 10 |
| 47 | 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 | 10 |
| 48 | 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 | 10 |
| 49 | 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 | 10 |
| 50 | 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 | 10 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 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 | 19 |
| 2 | 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 | 18 |
| 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 | 17 |
| 4 | 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 | 15 |
| 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 | 14 |
| 6 | 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 |
| 7 | 2020 | Does CSR reporting matter to foreign institutional investors in China?. (2020). Zheng, Ying ; Yu, Wei. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300239. Full description at Econpapers || Download paper | 13 |
| 8 | 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 | 12 |
| 9 | 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 | 11 |
| 10 | 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 | 11 |
| 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 | 11 |
| 12 | 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 | 9 |
| 13 | 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 |
| 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 | 2022 | Cost stickiness: A systematic literature review of 27 years of research and a future research agenda. (2022). Aboelkheir, Heba ; Ali, Hesham ; Awad, Awad Elsayed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:46:y:2022:i:c:s1061951821000641. Full description at Econpapers || Download paper | 9 |
| 16 | 2020 | Compliance with IFRS mandatory disclosure requirements: A structured literature review. (2020). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Evans, Lisa. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300392. Full description at Econpapers || Download paper | 8 |
| 17 | 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 | 8 |
| 18 | 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 | 7 |
| 19 | 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 | 7 |
| 20 | 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 |
| 21 | 2021 | The different dimensions of sustainability and bank performance: Evidence from the EU and the USA. (2021). Clark, Ephraim ; Moufty, Souad ; Al-Najjar, Basil. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000069. Full description at Econpapers || Download paper | 7 |
| 22 | 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 |
| 23 | 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 | 7 |
| 24 | 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 | 7 |
| 25 | 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 | 7 |
| 26 | 2019 | The effects of non-audit services on auditor independence: An experimental investigation of supervisory board membersââ¬â¢ perceptions. (2019). Quick, Reiner ; Meuwissen, Roger . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:3. Full description at Econpapers || Download paper | 6 |
| 27 | 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 | 6 |
| 28 | 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 | 6 |
| 29 | 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 | 6 |
| 30 | 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 | 6 |
| 31 | 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 | 6 |
| 32 | 2017 | Risk disclosures, international orientation, and share price informativeness: Evidence from China. (2017). Tan, Youchao ; Elshandidy, Tamer ; Zeng, Cheng Colin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:81-102. Full description at Econpapers || Download paper | 6 |
| 33 | 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 | 5 |
| 34 | 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 | 5 |
| 35 | 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 | 5 |
| 36 | 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 |
| 37 | 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 |
| 38 | 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 | 5 |
| 39 | 2021 | Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia. (2021). Salim, Basariah ; Fitri, Hadiati ; Wan-Hussin, Wan Nordin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000380. Full description at Econpapers || Download paper | 5 |
| 40 | 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 |
| 41 | 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 | 5 |
| 42 | 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 | 5 |
| 43 | 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 | 5 |
| 44 | 2018 | Top management team heterogeneity, governance changes and book-tax differences. (2018). Abdul, Nor Shaipah ; Tye, Wei Ling ; Mohd, Mohd Muttaqin ; Ntim, Collins G. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:30-46. Full description at Econpapers || Download paper | 4 |
| 45 | 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 | 4 |
| 46 | 2020 | The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry. (2020). Marta, F ; Visani, Franco ; Gardini, Silvia. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300355. Full description at Econpapers || Download paper | 4 |
| 47 | 2021 | An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers. (2021). Uyar, Ali ; Kuzey, Cemil ; Kili, Merve. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300616. Full description at Econpapers || Download paper | 4 |
| 48 | 2020 | The impact of the precision of accounting standards on the expanded auditorâs report in the European Union. (2020). Morais, Ana Isabel ; Pinto, Ines ; Quick, Reiner. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300343. Full description at Econpapers || Download paper | 4 |
| 49 | 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 | 4 |
| 50 | 2021 | CEO succession origin, audit report lag, and audit fees: Evidence from Iran. (2021). Oradi, Javad. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000392. Full description at Econpapers || Download paper | 4 |
Citing documents used to
compute impact factor: 40
| Year | Title | |
|---|---|---|
| 2023 | Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters. (2023). Leventis, Stergios ; Dedoulis, Emmanouil ; Chantziaras, Antonios ; Koulikidou, Kleopatra. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000265. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | Overlapping membership between risk management committee and audit committee and bank risk-taking: Evidence from China. (2023). Wei, Feng ; Ding, Bin Yan. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000170. Full description at Econpapers || Download paper | |
| 2023 | . Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | How can governance, human capital, and communication practices enhance internal audit quality?. (2023). Tellechea, Marion ; Lhuillery, Stephane ; Thiery, Stephanie. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000459. Full description at Econpapers || Download paper | |
| 2023 | Top management team characteristics, technological innovation and firms greenwashing: Evidence from Chinas heavy-polluting industries. (2023). Zhang, Wenyao ; Qin, Chu. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:191:y:2023:i:c:s004016252300207x. Full description at Econpapers || Download paper | |
| 2023 | CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda. (2023). Elmagrhi, Mohamed H ; Zras, Anis ; Ntim, Collins G ; Alatawi, Ibrahim A. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002508. Full description at Econpapers || Download paper | |
| 2023 | Predictors of revenue shifting and expense shifting: Evidence from an emerging economy. (2023). Bashir, Hajam Abid ; Bhattacharyya, Asit ; Kumar, Ashish ; Bansal, Manish. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000340. Full description at Econpapers || Download paper | |
| 2023 | Founder ownership and value relevance of IFRS convergence: Role of institutional investors. (2023). Thenmozhi, M ; Shruti, R. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:79:y:2023:i:c:s0927538x23000550. Full description at Econpapers || Download paper | |
| 2023 | Customersâ managerial expectations and suppliersâ asymmetric cost management. (2023). Hu, Nan ; Cavusoglu, Hasan ; Liang, Peng. In: Production and Operations Management. RePEc:bla:popmgt:v:32:y:2023:i:6:p:1975-1993. Full description at Econpapers || Download paper | |
| 2023 | Cost stickiness and firm value. (2023). Habib, Ahsan ; Costa, Mabel D. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:2:d:10.1007_s00187-023-00356-z. Full description at Econpapers || Download paper | |
| 2023 | Firm financialization and cost stickness behavior. (2023). Gong, Hui ; Sun, YU. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323006086. Full description at Econpapers || Download paper | |
| 2023 | Does supply chain network centrality affect firm cost stickiness?. (2023). Jin, Ming ; Liu, Yapan. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008310. Full description at Econpapers || Download paper | |
| 2023 | Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market. (2023). Velte, Patrick. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2406-2418. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | Earnings management to avoid losses: Evidence in non-listed Colombian companies. (2023). Mora-Valencia, Andrés ; Tobar, Jose E ; Franco, Julian Benavides. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s106195182300054x. Full description at Econpapers || Download paper | |
| 2023 | Is There a Relationship between Self-Enhancement, Conservation and Personal Tax Culture?. (2023). Hauptman, Lidija ; Mumel, Damijan ; Hlastec, Aleksandra. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:7:p:5797-:d:1108300. Full description at Econpapers || Download paper | |
| 2023 | Credit rating agency response to appointment of female audit partners: Evidence from the UK. (2023). Zalata, Alaa Mansour ; Owusu, Andrews. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000046. Full description at Econpapers || Download paper | |
| 2023 | Tax planning ability and the CFOs compensation. (2023). Li, Jianhong ; Liu, Hangbo. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323009856. Full description at Econpapers || Download paper | |
| 2023 | Do banks practice what they preach? Brown lending and environmental disclosure in the euro area. (2023). Reghezza, Alessio ; Gambacorta, Leonardo ; Scannella, Enzo ; Polizzi, Salvatore. In: Working Paper Series. RePEc:ecb:ecbwps:20232872. Full description at Econpapers || Download paper | |
| 2023 | Do banks practice what they preach? Brown lending and environmental disclosure in the euro area. (2023). Reghezza, Alessio ; Gambacorta, Leonardo ; Scannella, Enzo ; Polizzi, Salvatore. In: BIS Working Papers. RePEc:bis:biswps:1143. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation. (2023). Kuzey, Cemil ; Uyar, Ali ; Elbardan, Hany ; Karaman, Abdullah S. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000587. Full description at Econpapers || Download paper | |
| 2023 | The Effect of Ethics in Business on Happiness, Aggressiveness and Inconsistency of Efforts and Rewards. (2023). Moradi, Mahdi ; Muslim, Saif Mahdi. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:3:p:195-:d:1095971. Full description at Econpapers || Download paper | |
| 2023 | National culture and tax evasion: The role of the institutional environment quality. (2023). Yamen, Ahmed ; Abdelhady, Mona ; Moussa, Tantawy ; Allam, Amir. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000381. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | Corporate governance quality and non-financial KPI disclosure comparability: UK evidence. (2023). Simoni, Lorenzo ; Miccini, Rebecca ; Giunta, Francesco ; Bini, Laura. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:27:y:2023:i:1:d:10.1007_s10997-021-09608-3. Full description at Econpapers || Download paper | |
| 2023 | Auditor Exits and Firm Performance: Is There a Link?. (2023). Ghosh, Saibal. In: Journal of Emerging Market Finance. RePEc:sae:emffin:v:22:y:2023:i:1:p:31-56. Full description at Econpapers || Download paper | |
| 2023 | Bank diversification and ESG activities: A global perspective. (2023). Alshammari, Turki Rashed ; Saha, Asish ; Azeez, Abdul. In: Economic Systems. RePEc:eee:ecosys:v:47:y:2023:i:3:s0939362523000237. Full description at Econpapers || Download paper | |
| 2023 | Guidance or misguidance: Fintech policy and corporate innovation. (2023). Huang, Xiang ; Zhao, MU ; Wang, Jiaxin ; Song, Zilong ; Sun, DI. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323010267. Full description at Econpapers || Download paper | |
| 2023 | Accounting for transition: A literature review. (2023). Golubeva, Olga. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000277. Full description at Econpapers || Download paper | |
| 2023 | External audit quality : revue of literature. (2023). Chegri, Badre Eddine ; Hniche, Omar ; Id, Fatiha. In: Post-Print. RePEc:hal:journl:hal-03956881. Full description at Econpapers || Download paper | |
| 2023 | Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK. (2023). Alhaj-Ismail, Alaa ; Alhababsah, Salem. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838921000937. Full description at Econpapers || Download paper | |
| 2023 | Gender, Legal Origin, and Accounting Disclosure: Evidence from More Than 140,000 Firms. (2023). Odewunmi, Samuel ; Omolo, Martha A ; Ogunmokun, Olapeju C ; Oyekola, Olayinka. In: Discussion Papers. RePEc:exe:wpaper:2313. Full description at Econpapers || Download paper | |
| 2023 | Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?. (2023). Ezeani, Ernest ; Komal, Bushra ; Ye, Chengang ; Kwabi, Frank ; Usman, Muhammad. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000599. Full description at Econpapers || Download paper | |
| 2023 | Does the adoption of Ind AS affect the performance of firms in India?. (2023). Lobo, Lumen Shawn ; Chakraborty, Suman. In: MPRA Paper. RePEc:pra:mprapa:117247. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | The Effect of Social Capital on Auditorâs Performance. (2023). Al-Janabi, Ahmed ; Ranjbar, Hossien Rezaei ; Jabbari, Sahar ; Azghandi, Maryamalsadat Mousavi. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:2:p:119-:d:1067272. Full description at Econpapers || Download paper | |
| 2023 |
Recent citations
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Accounting research in former Soviet bloc countries: Past trends and current and future developments. (2023). Alon, Anna ; Mintchik, Natalia ; Krivogorsky, Victoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000083. Full description at Econpapers || Download paper | |
| 2023 | Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK. (2023). Owusu-Mensah, Ruth ; Kwabi, Frank ; Elamer, Ahmed A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000551. Full description at Econpapers || Download paper | |
| 2023 | The Moderating Effects of Corporate Social Responsibility on Corporate Financial Performance: Evidence from OECD Countries. (2023). Cek, Kemal ; Hamad, Hawkar Anwer. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:11:p:8901-:d:1161037. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | Board internationalization and corporate social responsibility. (2022). Ye, Aishan ; Wang, YU ; Ma, Jian ; Luo, YI. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:63:y:2022:i:c:s1062940822001553. Full description at Econpapers || Download paper | |
| 2022 | Does Managerial Ability Lead to Different Cost Stickiness Behavior? Evidence from ASEAN Countries. (2022). Shauki, Elvia R ; Gani, Lindawati ; Restuti, Mitha Dwi ; Leo, Lianny. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:48-:d:853869. Full description at Econpapers || Download paper |
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 |
10 most frequent citing series