Journal of International Accounting, Auditing and Taxation / Elsevier
Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
20
Impact Factor (IF)
0.61
5 Years IF
0.75
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 | 0.47 | 0 | 0 | 8 | 8 | 252 | 0 | 0 | 0 | 0 | 0 | 0.22 | |||||
| 2009 | 0.5 | 0.46 | 0.21 | 0.5 | 11 | 19 | 91 | 4 | 4 | 8 | 4 | 8 | 4 | 1 | 25 | 0 | 0.23 | |
| 2010 | 0.32 | 0.46 | 1.1 | 0.32 | 10 | 29 | 200 | 32 | 36 | 19 | 6 | 19 | 6 | 29 | 90.6 | 8 | 0.8 | 0.2 |
| 2011 | 0.38 | 0.51 | 0.74 | 0.83 | 9 | 38 | 130 | 28 | 64 | 21 | 8 | 29 | 24 | 3 | 10.7 | 1 | 0.11 | 0.24 |
| 2012 | 0.47 | 0.5 | 0.63 | 0.71 | 13 | 51 | 133 | 32 | 96 | 19 | 9 | 38 | 27 | 10 | 31.3 | 0 | 0.21 | |
| 2013 | 0.41 | 0.54 | 0.73 | 0.71 | 9 | 60 | 50 | 44 | 140 | 22 | 9 | 51 | 36 | 3 | 6.8 | 1 | 0.11 | 0.24 |
| 2014 | 0.77 | 0.53 | 0.96 | 0.83 | 8 | 68 | 92 | 65 | 205 | 22 | 17 | 52 | 43 | 4 | 6.2 | 1 | 0.13 | 0.22 |
| 2015 | 0.24 | 0.53 | 0.65 | 0.57 | 13 | 81 | 140 | 53 | 258 | 17 | 4 | 49 | 28 | 10 | 18.9 | 0 | 0.22 | |
| 2016 | 0.57 | 0.5 | 0.76 | 0.63 | 8 | 89 | 56 | 68 | 326 | 21 | 12 | 52 | 33 | 3 | 4.4 | 4 | 0.5 | 0.2 |
| 2017 | 0.38 | 0.52 | 0.75 | 0.57 | 12 | 101 | 83 | 75 | 402 | 21 | 8 | 51 | 29 | 5 | 6.7 | 2 | 0.17 | 0.21 |
| 2018 | 0.4 | 0.53 | 1.09 | 0.68 | 24 | 125 | 184 | 136 | 538 | 20 | 8 | 50 | 34 | 16 | 11.8 | 3 | 0.13 | 0.22 |
| 2019 | 0.69 | 0.54 | 0.79 | 0.69 | 24 | 149 | 170 | 117 | 655 | 36 | 25 | 65 | 45 | 27 | 23.1 | 1 | 0.04 | 0.21 |
| 2020 | 0.85 | 0.64 | 1.02 | 0.89 | 28 | 177 | 154 | 180 | 835 | 48 | 41 | 81 | 72 | 33 | 18.3 | 5 | 0.18 | 0.3 |
| 2021 | 0.96 | 0.74 | 1.35 | 1.09 | 30 | 207 | 93 | 279 | 1114 | 52 | 50 | 96 | 105 | 58 | 20.8 | 5 | 0.17 | 0.27 |
| 2022 | 0.91 | 0.74 | 1.05 | 1.06 | 34 | 241 | 58 | 253 | 1367 | 58 | 53 | 118 | 125 | 59 | 23.3 | 2 | 0.06 | 0.22 |
| 2023 | 0.69 | 0.7 | 0.92 | 0.84 | 38 | 279 | 51 | 258 | 1625 | 64 | 44 | 140 | 117 | 59 | 22.9 | 6 | 0.16 | 0.2 |
| 2024 | 0.61 | 0.82 | 0.88 | 0.75 | 38 | 317 | 21 | 279 | 1904 | 72 | 44 | 154 | 115 | 66 | 23.7 | 4 | 0.11 | 0.24 |
| 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). Gray, Sidney J ; Chau, Gerald. 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 | 95 |
| 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 | 89 |
| 3 | 2008 | Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Won, SE ; Wang, Kun ; Claiborne, Cathy M. 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 | 65 |
| 4 | 2015 | The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Hussainey, Khaled ; Samaha, 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 | 51 |
| 5 | 2011 | Corporate governance and operating performance of Chinese listed firms. (2011). Wang, Justin ; Sami, Heibatollah ; Zhou, Haiyan. 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 | 48 |
| 6 | 2009 | The impact of corporate governance on auditor choice: Evidence from China. (2009). Liu, Ming ; Lin, Jun Z. 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 | 40 |
| 7 | 2008 | Compliance with IFRS disclosure requirements and individual analystsâ forecast errors. (2008). Harless, David ; Tondkar, Rasoul H ; Hodgdon, Christopher ; Adhikari, Ajay. 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 | 40 |
| 8 | 2014 | Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Gwilliam, David ; Alzeban, Abdulaziz. 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 | 40 |
| 9 | 2019 | The impact of corporate governance on corporate tax avoidanceâA literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6. Full description at Econpapers || Download paper | 37 |
| 10 | 2010 | The post-adoption effects of the implementation of International Financial Reporting Standards in Greece. (2010). Rouvolis, Sotiris ; Iatridis, George. 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 | 37 |
| 11 | 2011 | Audit firm industry specialization and the audit report lag. (2011). Borhan, MD ; Habib, Ahsan. 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 | 33 |
| 12 | 2008 | The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements. (2008). Sættem, Frode ; Gjerde, Oystein ; Knivsfl, Kjell ; Sattem, Frode. 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 |
| 13 | 2012 | An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Cereola, Sandra J ; Nichols, Nancy B ; 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 |
| 14 | 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 | 27 |
| 15 | 2018 | Board of directors, audit committee, and firm performance: Evidence from Greece. (2018). Owusu-Ansah, Stephen ; Zhou, Haiyan ; Maggina, Anastasia. 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 | 27 |
| 16 | 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 | 26 |
| 17 | 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 | 25 |
| 18 | 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 |
| 19 | 2015 | Corporate governance and financial reporting quality in China: A survey of recent evidence. (2015). Jiang, Haiyan ; Habib, Ahsan. 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 | 22 |
| 20 | 2015 | Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. (2015). Mastrolia, Stacy A ; Corbella, Silvano ; 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 | 21 |
| 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 | 20 |
| 22 | 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 | 20 |
| 23 | 2018 | The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Tsalavoutas, Ioannis ; Mazzi, Francesco ; 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 | 19 |
| 24 | 2014 | Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). van Zijl, Tony ; Easton, Samuel ; Houqe, Muhammad Nurul. 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 |
| 25 | 2019 | Impacts of digitization on auditing: A Delphi study for Germany. (2019). Tiberius, Victor ; Hirth, Stefanie. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300084. Full description at Econpapers || Download paper | 18 |
| 26 | 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 |
| 27 | 2019 | Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality. (2019). Ntim, Collins ; Al-Najjar, Basil ; 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 | 17 |
| 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 | 17 |
| 29 | 2011 | An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Sellami, Yosra Mnif ; Chtourou, Sonda ; Zeghal, Daniel. 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 | 17 |
| 30 | 2013 | The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK. (2013). Wehrfritz, Martin ; Haller, Axel. 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 | 16 |
| 31 | 2012 | The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China. (2012). Kling, Gerhard ; Gao, Lei. 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 |
| 32 | 2012 | Ownership structure and accounting conservatism in China. (2012). Wang, Peng ; Zhang, Junrui ; Cullinan, Charles P. 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 | 16 |
| 33 | 2008 | Adoption of IAS 19R by Europes premier listed companies: Corridor approach versus full recognition. (2008). Glaum, Martin ; Fasshauer, Jan D ; Street, Donna L. 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 |
| 34 | 2020 | IFRS and accounting quality: Additional evidence from Korea. (2020). Key, Kimberly G ; Kim, Jeong Youn. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300070. Full description at Econpapers || Download paper | 15 |
| 35 | 2022 | Cost stickiness: A systematic literature review of 27 years of research and a future research agenda. (2022). Ali, Hesham ; Aboelkheir, Heba ; 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 | 15 |
| 36 | 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 | 15 |
| 37 | 2020 | Compliance with IFRS mandatory disclosure requirements: A structured literature review. (2020). Tsalavoutas, Ioannis ; Evans, Lisa ; Tsoligkas, Fanis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300392. Full description at Econpapers || Download paper | 14 |
| 38 | 2018 | The interplay between related party transactions and earnings management: The role of audit quality. (2018). El-Helaly, Moataz ; Georgiou, Ifigenia ; Lowe, Alan D. 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 | 14 |
| 39 | 2017 | Managing earnings using classification shifting: UK evidence. (2017). Roberts, Clare ; Zalata, Alaa Mansour. 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 | 14 |
| 40 | 2019 | Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?. (2019). Cai, Weixing ; Lee, Edward ; Zeng, Cheng ; Xu, Alice Liang. 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 |
| 41 | 2016 | Internal auditing in the Middle East and North Africa: A literature review. (2016). Abdel-Qader, Waleed ; Billah, Mamun ; Al-Akra, Mahmoud. 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 | 14 |
| 42 | 2018 | Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. (2018). Allam, Amir ; Uyar, Ali ; Yamen, Ahmed ; Bani-Mustafa, Ahmed. 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 | 14 |
| 43 | 2012 | Accounting conservatism and IPO underpricing: China evidence. (2012). Tian, Zhimin ; Lin, Jun Z. 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 |
| 44 | 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 | 13 |
| 45 | 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 | 13 |
| 46 | 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 | 13 |
| 47 | 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 | 12 |
| 48 | 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 | 12 |
| 49 | 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 | 12 |
| 50 | 2015 | The impact of audit committee characteristics on the implementation of internal audit recommendations. (2015). Sawan, Nedal ; Alzeban, Abdulaziz. 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 | 12 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2019 | The impact of corporate governance on corporate tax avoidanceâA literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6. Full description at Econpapers || Download paper | 21 |
| 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 | 20 |
| 3 | 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 | 19 |
| 4 | 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 | 16 |
| 5 | 2010 | Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Gray, Sidney J ; Chau, Gerald. 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 |
| 6 | 2015 | The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Hussainey, Khaled ; Samaha, 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 | 15 |
| 7 | 2014 | Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Gwilliam, David ; Alzeban, Abdulaziz. 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 | 14 |
| 8 | 2022 | Cost stickiness: A systematic literature review of 27 years of research and a future research agenda. (2022). Ali, Hesham ; Aboelkheir, Heba ; 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 | 14 |
| 9 | 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 | 12 |
| 10 | 2020 | Compliance with IFRS mandatory disclosure requirements: A structured literature review. (2020). Tsalavoutas, Ioannis ; Evans, Lisa ; Tsoligkas, Fanis. 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 |
| 11 | 2019 | Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality. (2019). Ntim, Collins ; Al-Najjar, Basil ; 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 | 10 |
| 12 | 2020 | IFRS and accounting quality: Additional evidence from Korea. (2020). Key, Kimberly G ; Kim, Jeong Youn. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300070. Full description at Econpapers || Download paper | 10 |
| 13 | 2019 | Impacts of digitization on auditing: A Delphi study for Germany. (2019). Tiberius, Victor ; Hirth, Stefanie. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300084. Full description at Econpapers || Download paper | 10 |
| 14 | 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 |
| 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 | 10 |
| 16 | 2016 | Internal auditing in the Middle East and North Africa: A literature review. (2016). Abdel-Qader, Waleed ; Billah, Mamun ; Al-Akra, Mahmoud. 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 | 9 |
| 17 | 2015 | Corporate governance and financial reporting quality in China: A survey of recent evidence. (2015). Jiang, Haiyan ; Habib, Ahsan. 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 |
| 18 | 2023 | CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation. (2023). Elbardan, Hany ; Kuzey, Cemil ; Uyar, Ali ; 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 | 8 |
| 19 | 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 | 8 |
| 20 | 2008 | Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Won, SE ; Wang, Kun ; Claiborne, Cathy M. 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 | 7 |
| 21 | 2008 | Compliance with IFRS disclosure requirements and individual analystsâ forecast errors. (2008). Harless, David ; Tondkar, Rasoul H ; Hodgdon, Christopher ; Adhikari, Ajay. 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 | 7 |
| 22 | 2011 | Corporate governance and operating performance of Chinese listed firms. (2011). Wang, Justin ; Sami, Heibatollah ; Zhou, Haiyan. 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 | 7 |
| 23 | 2018 | The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Tsalavoutas, Ioannis ; Mazzi, Francesco ; 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 | 6 |
| 24 | 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 | 6 |
| 25 | 2019 | Governance structures and the compensation of powerful corporate leaders in financial firms during M&As. (2019). Ntim, Collins ; Fosu, Samuel ; 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 | 6 |
| 26 | 2021 | Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia. (2021). Wan-Hussin, Wan Nordin ; Fitri, Hadiati ; Salim, Basariah. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000380. Full description at Econpapers || Download paper | 6 |
| 27 | 2021 | IFRS convergence and accounting quality: India a case study. (2021). Bansal, Manish ; Kumar, Ashish ; 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 | 6 |
| 28 | 2023 | The relationship between CSR disclosure and accounting conservatism: The role of state ownership. (2023). Garanina, Tatiana ; Kim, Oksana. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000010. Full description at Econpapers || Download paper | 6 |
| 29 | 2012 | Ownership structure and accounting conservatism in China. (2012). Wang, Peng ; Zhang, Junrui ; Cullinan, Charles P. 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 | 6 |
| 30 | 2015 | Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. (2015). Mastrolia, Stacy A ; Corbella, Silvano ; 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 |
| 31 | 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 | 6 |
| 32 | 2022 | The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK. (2022). Hussainey, Khaled ; Al-Shattarat, Wasim Khalil ; Hamed, Ruba Subhi. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:46:y:2022:i:c:s1061951821000690. Full description at Econpapers || Download paper | 5 |
| 33 | 2021 | An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers. (2021). Kili, Merve ; Kuzey, Cemil ; Uyar, Ali. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300616. Full description at Econpapers || Download paper | 5 |
| 34 | 2018 | Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. (2018). Allam, Amir ; Uyar, Ali ; Yamen, Ahmed ; Bani-Mustafa, Ahmed. 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 | 5 |
| 35 | 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 | 5 |
| 36 | 2019 | Managerial ownership, audit firm size, and audit fees: Australian evidence. (2019). Shan, Yuan George ; Troshani, Indrit ; Tarca, Ann. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:18-36. Full description at Econpapers || Download paper | 5 |
| 37 | 2015 | Corporate accruals quality during the 2008â2010 Global Financial Crisis. (2015). Lin, Zhiwei ; Tang, Qingliang ; Arthur, Neal. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:1-15. Full description at Econpapers || Download paper | 5 |
| 38 | 2022 | Narrative disclosure tone: A review and areas for future research. (2022). Abdelfattah, Tarek ; Tao, Lei ; Bassyouny, Hesham. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:49:y:2022:i:c:s1061951822000660. Full description at Econpapers || Download paper | 5 |
| 39 | 2020 | Did mandatory IFRS adoption affect the cost of capital in Latin American countries?. (2020). Gupta, Jairaj ; Freitas, Andre Aroldo ; Altuwaijri, Aljaohra. 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 |
| 40 | 2019 | Cost behavior around corporate tax rate cuts. (2019). Haga, Jesper ; Hoglund, Henrik ; Sundvik, Dennis. 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 |
| 41 | 2018 | The interplay between related party transactions and earnings management: The role of audit quality. (2018). El-Helaly, Moataz ; Georgiou, Ifigenia ; Lowe, Alan D. 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 | 5 |
| 42 | 2022 | The effect of foreign institutional ownership on corporate tax avoidance: International evidence. (2022). HASAN, IFTEKHAR ; Wu, Qiang ; Kim, Incheol ; Teng, Haimeng. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:46:y:2022:i:c:s1061951821000653. Full description at Econpapers || Download paper | 5 |
| 43 | 2022 | Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon. (2022). Sidani, Yusuf ; Khalil, Sandra. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000246. Full description at Econpapers || Download paper | 4 |
| 44 | 2021 | Audit fees, non-audit fees and access to finance: Evidence from India. (2021). Arun, Thankom ; Alrashidi, Rasheed ; Baboukardos, Diogenis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000227. Full description at Econpapers || Download paper | 4 |
| 45 | 2011 | An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Sellami, Yosra Mnif ; Chtourou, Sonda ; Zeghal, Daniel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72. Full description at Econpapers || Download paper | 4 |
| 46 | 2020 | Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. (2020). Girardone, Claudia ; Adwan, Sami ; Alhaj-Ismail, Alaa. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300215. Full description at Econpapers || Download paper | 4 |
| 47 | 2018 | Top management team heterogeneity, governance changes and book-tax differences. (2018). Ntim, Collins ; Tye, Wei Ling ; Abdul, Nor Shaipah ; Mohd, Mohd Muttaqin. 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 |
| 48 | 2023 | National culture and tax evasion: The role of the institutional environment quality. (2023). Moussa, Tantawy ; Abdelhady, Mona ; Allam, Amir ; Yamen, Ahmed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000381. Full description at Econpapers || Download paper | 4 |
| 49 | 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 | 4 |
| 50 | 2023 | Narrative tone and earnings persistence. (2023). Rahman, Sheehan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000411. Full description at Econpapers || Download paper | 4 |
Citing documents used to
compute impact factor: 44
| Year | Title | |
|---|---|---|
| 2024 | Transfer of knowledge: Do trade surpluses foster quality in accounting practices?. (2024). Turner, Elizabeth H ; Wheatley, Clark ; Pacheco-Paredes, Arturo. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:436-451. Full description at Econpapers || Download paper | |
| 2024 | Financial development and tax evasion: International evidence from OECD and non-OECD countries. (2024). Yamen, Ahmed ; Elmarzouky, Mahmoud ; Abou-El, Heba ; Allam, Amir. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:57:y:2024:i:c:s1061951824000594. Full description at Econpapers || Download paper | |
| 2024 | Data analytics-based auditing: a case study of fraud detection in the banking context. (2024). Wamba, Samuel Fosso ; Kala, Jules Raymond ; Sando, Hyacinthe Djanan ; Ndassi, Arielle Ornela ; Tiwari, Sunil. In: Annals of Operations Research. RePEc:spr:annopr:v:340:y:2024:i:2:d:10.1007_s10479-024-06129-8. Full description at Econpapers || Download paper | |
| 2024 | Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality. (2024). Ali, Syaiful ; Utomo, Hargo ; Suwardi, Eko ; Saragih, Arfah Habib. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:52:y:2024:i:c:s146708952300057x. Full description at Econpapers || Download paper | |
| 2024 | The impact of family ownership on tax avoidance: International evidence. (2024). Pavlopoulou, Olga-Chara ; Karampinis, Nikolaos I ; Doukakis, Leonidas C ; Chalevas, Constantinos G. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002497. Full description at Econpapers || Download paper | |
| 2024 | Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction IndustryâEvidence from Romania. (2024). BÄrbuÅ£Ä-MiÅu, Nicoleta ; Antohi, Valentin Marian ; Brbu-Miu, Nicoleta ; Zlati, Monica Laura ; Chirita, Mioara ; Soare, Ionica ; Badiu, Cristina Elena ; Fortea, Costinela. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:2:p:30-:d:1327940. Full description at Econpapers || Download paper | |
| 2024 | Book-tax conformity and earnings management: A research agenda. (2024). Spathis, Charalambos ; Floropoulos, Stylianos ; Tsipouridou, Maria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000090. Full description at Econpapers || Download paper | |
| 2024 | The materiality of non-financial tax disclosure: Experimental evidence. (2024). Sieber, Sebastian ; Gottsche, Max ; Habermann, Florian. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000065. Full description at Econpapers || Download paper | |
| 2024 | Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees. (2024). Samani, Niuosha ; Hosseinniakani, Mahmoud ; Overland, Conny. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000235. Full description at Econpapers || Download paper | |
| 2024 | Strategic tone management in ESG reports and ESG risk. (2024). Li, Ruiqian ; Wu, Haiyun ; Zhong, MA ; Lan, Hao. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005507. Full description at Econpapers || Download paper | |
| 2024 | Corporate social responsibility and investment efficiency: The roles of national stakeholder orientation and legal origins. (2024). Rezaee, Zabihollah ; Homayoun, Saeid ; Mansourfar, Gholamreza ; Poursoleyman, Ehsan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pa:p:889-911. Full description at Econpapers || Download paper | |
| 2024 | Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation. (2024). Saptono, Prianto Budi ; Khozen, Ismail ; Pratiwi, Intan ; Mahmud, Gustofan ; Salleh, Fauzilah ; Purwanto, Dwi. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:5:p:97-:d:1381828. Full description at Econpapers || Download paper | |
| 2024 | Earmarking Taxation and Compliance: Some Evidence from Car Ownership in Italy. (2024). pazienza, maria grazia ; Lattarulo, Patrizia ; Barile, Lory ; Grossi, Giulio. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:9:p:246-:d:1476851. Full description at Econpapers || Download paper | |
| 2024 | Identifying accounting conservatism in the presence of skewness. (2024). Lof, Matthijs ; Jarva, Henry. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:2:d:10.1007_s11156-023-01210-y. Full description at Econpapers || Download paper | |
| 2024 | Business strategy, earnings properties, and earnings quality. (2024). Vlismas, Orestes ; Karampinis, Nikolaos ; Ballas, Apostolos. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000387. Full description at Econpapers || Download paper | |
| 2024 | Accounting Conservatism In Non-State Companies And Consolidated Financial Statements. (2024). Hemza, Boussenna ; Bilal, Kimouche. In: Folia Oeconomica Stetinensia. RePEc:vrs:foeste:v:24:y:2024:i:2:p:141-161:n:1008. Full description at Econpapers || Download paper | |
| 2024 | Tone of narrative disclosures and earnings management: UK evidence. (2024). Elshandidy, Tamer ; Kamel, Hany. In: Advances in accounting. RePEc:eee:advacc:v:64:y:2024:i:c:s088261102300069x. Full description at Econpapers || Download paper | |
| 2024 | Local party committee and labor cost asymmetry. (2024). Mssig, Anke ; Kaspereit, Thomas ; Hajikhanov, Nijat ; Cai, Yuwen. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:3:d:10.1007_s00187-024-00380-7. Full description at Econpapers || Download paper | |
| 2024 | The impact of oil and global markets on Saudi stock market predictability: A machine learning approach. (2024). Abedin, Mohammad Zoynul ; Abdou, Hussein A ; Ibrahim, Bassam A ; Elamer, Ahmed A. In: Energy Economics. RePEc:eee:eneeco:v:132:y:2024:i:c:s0140988324001245. Full description at Econpapers || Download paper | |
| 2024 | Connecting the dots: A systematic review of corporate social responsibility, information asymmetry, and economic implications. (2024). Chbib, Imad ; Albitar, Khaldoon ; Wang, Yadong. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:5:p:5012-5031. Full description at Econpapers || Download paper | |
| 2024 | Social media in accounting research: A review and future research agenda. (2024). Nerantzidis, Michail ; Tampakoudis, Ioannis ; She, Chaoyuan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000016. Full description at Econpapers || Download paper | |
| 2024 | Cost management and working capital management: ebony and ivory in perfect harmony?. (2024). Wahlstrom, Ranik Raaen ; Gustafsson, Emil ; Berg, Terje. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:2:d:10.1007_s00187-024-00368-3. Full description at Econpapers || Download paper | |
| 2024 | Informal institutions in accounting research: A structured literature review. (2024). Tsalavoutas, Ioannis ; Leventis, Stergios ; Tsoligkas, Fanis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000272. Full description at Econpapers || Download paper | |
| 2024 | Do options trading activities affect underlying firms asymmetric cost behavior?. (2024). Jalali, Zahra ; Zadeh, Mohammad Hendijani. In: Journal of Corporate Finance. RePEc:eee:corfin:v:88:y:2024:i:c:s0929119924001196. Full description at Econpapers || Download paper | |
| 2024 | Financial opening deepening, managerial ability, and corporate cost stickiness. (2024). Zhang, Zerui ; Li, Mulin ; Qin, Junnan ; You, Jiarun. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pa:s154461232400816x. Full description at Econpapers || Download paper | |
| 2024 | Compensation stickiness and firms innovative capacity. (2024). Liu, Hanchao ; Tao, Zhe. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324010936. Full description at Econpapers || Download paper | |
| 2024 | The impact of state-owned capital on labor cost stickiness in private firms: Evidence from China. (2024). Ye, Yongwei ; Yun, Feng ; Niu, Qingqing ; Xiao, Zheng. In: Economic Modelling. RePEc:eee:ecmode:v:141:y:2024:i:c:s0264999324002633. Full description at Econpapers || Download paper | |
| 2024 | CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence. (2024). Jusoh, Ruzita ; Yahaya, Mohammed Baba ; Nee, Elaine Yen. In: EconStor Open Access Articles and Book Chapters. RePEc:zbw:espost:297287. Full description at Econpapers || Download paper | |
| 2024 | Effect of Audit Committee on Tax Aggressiveness: French Evidence. (2024). Arslan, Muhammad ; Chemingui, Safa ; Alqatan, Ahmad. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2024:i:1:p:5-:d:1553599. Full description at Econpapers || Download paper | |
| 2024 | Does the resignation of an independent director affect audit fees? An empirical study based on Chinese A-share listed companies. (2024). Yang, Zhenhe ; Liu, Xiaomei ; Zhang, Shuai. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000073. Full description at Econpapers || Download paper | |
| 2024 | Why do female lead auditors charge a fee premium? evidence from the UK audit market. (2024). Holmes, Mark David ; Kwabi, Frank ; Osullivan, Noel ; Owusu, Andrews. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:57:y:2024:i:c:s1061951824000569. Full description at Econpapers || Download paper | |
| 2024 | Towards sustainable management: Exploring the role of internal monitoring in pollution prevention. (2024). Bugnar, Nicoleta ; Khan, Farman Ullah ; Zhang, Junrui ; Jan, Muhammad Wasim ; Badulescu, Alina. In: PLOS ONE. RePEc:plo:pone00:0297926. Full description at Econpapers || Download paper | |
| 2024 | Taxpayers attitudes toward tax compliance in the Slovenian tax system: differences according to gender, income level and size of settlement. (2024). Hauptman, Lidija ; Pavic, Ivana ; Zmuk, Berislav. In: Public Sector Economics. RePEc:ipf:psejou:v:48:y:2024:i:2:p:177-201. Full description at Econpapers || Download paper | |
| 2024 | Managing Earnings Management: A Framework of Standards, Governance and Ethics. (2024). Shbeilat, Mohammad K. In: International Business Research. RePEc:ibn:ibrjnl:v:17:y:2024:i:3:p:48. Full description at Econpapers || Download paper | |
| 2024 | Overlapping committee membership and cost of equity capital. (2024). Cheema, Muhammad ; Uddin, Md Borhan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:84:y:2024:i:c:s0927538x24000337. Full description at Econpapers || Download paper | |
| 2024 | Reliability of the audit committee in weak institutional environments: Evidence from Nigeria. (2024). Daodu, Olabisi ; Frecknall-Hughes, Jane ; Adegbite, Emmanuel ; Ashiru, Folajimi. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:57:y:2024:i:c:s1061951824000636. Full description at Econpapers || Download paper | |
| 2024 | The role of financial advisorʼs industry expertise in M&A quality: Evidence from goodwill impairment. (2024). Li, Siyao ; Zhang, Ruiyao ; Huang, Qiongyu ; Yao, Qiong. In: International Review of Economics & Finance. RePEc:eee:reveco:v:89:y:2024:i:pb:p:216-231. Full description at Econpapers || Download paper | |
| 2024 | Do board monitoring and audit committee quality help risky firms reduce CSR controversies?. (2024). Karaman, Abdullah S ; Uyar, Ali ; Al-Shaer, Habiba ; Kuzey, Cemil. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:63:y:2024:i:3:d:10.1007_s11156-024-01280-6. Full description at Econpapers || Download paper | |
| 2024 | Bank sustainability, climate change initiatives and financial performance: The role of corporate governance. (2024). Saa, Vida Y ; Abedin, Mohammad Zoynul ; Boateng, Frank ; Adu, Douglas A. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924003703. Full description at Econpapers || Download paper | |
| 2024 | Moderating role of internal factors in corporate social responsibility reporting persistence and corporate market value. (2024). Daoud, Nejla Ould ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:2878-2899. Full description at Econpapers || Download paper | |
| 2024 | The role of the psychological and behavioral profile of the CEO in assessing the dimensions of the corporate social responsibility. (2024). Jarboui, Anis ; Bouzguenda, Mariem. In: SN Business & Economics. RePEc:spr:snbeco:v:4:y:2024:i:10:d:10.1007_s43546-024-00712-8. Full description at Econpapers || Download paper | |
| 2024 | Dividend payout and corporate transparency: Do CSR governance mechanisms matter?. (2024). Wasiuzzaman, Shaista ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S. In: Research in International Business and Finance. RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002733. Full description at Econpapers || Download paper | |
| 2024 | The impact of a CSR committee on CSR performance. (2024). Sasaki, Ryo ; Kubo, Katsuyuki. In: Japan and the World Economy. RePEc:eee:japwor:v:71:y:2024:i:c:s092214252400032x. Full description at Econpapers || Download paper | |
| 2024 | CSR awarding: A test of social reputation and impression management. (2024). Uyar, Ali ; Kuzey, Cemil ; Gerged, Ali Meftah ; Karaman, Abdullah S ; Hamrouni, Amal. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pc:s1059056024006981. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 2024 | An Empirical Study on the Influence of ESG Ratings on Earnings Management among Listed Companies in China. (2024). Richmond, Mensah ; Nii, Mensah Cornelius ; Ofeibea, Nunoo Linda ; Gifty, Boakye Boateng ; Ankobea, Boadi Joana ; Peter, Mang'Ati Frank ; Bright, Antwi Agyei ; Raphael, Ampedu. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:8:p:3678-3693. Full description at Econpapers || Download paper | |
| 2024 | Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity. (2024). Tsalavoutas, Ioannis ; Tsoligkas, Fanis ; Slack, Richard ; Almaghrabi, Khadija S. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924001902. Full description at Econpapers || Download paper | |
| 2024 | Does non-financial information matter? Mapping and clustering literature on the value relevance of comprehensive disclosure. (2024). Centorrino, Giovanna ; Loprevite, Salvatore ; Rappazzo, Nicola ; Rupo, Daniela. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2024-002005. Full description at Econpapers || Download paper | |
| 2024 | Assessing the Role of Board Structure on the Nexus between Green Innovations, Green Taxation, and Cosmetic Accounting Practice in Nigeria. (2024). Bala, Hussaini ; Sani, Armayau Alhaji ; Alomair, Abdulrahman ; al Naim, Abdulaziz S. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:16:p:6919-:d:1454824. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Accounting research in former Soviet bloc countries: Past trends and current and future developments. (2023). Krivogorsky, Victoria ; Mintchik, Natalia ; Alon, Anna. 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 | |
| 2023 | Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context. (2023). Ismail, Tariq ; Obiedallah, Yousra R. In: Future Business Journal. RePEc:spr:futbus:v:9:y:2023:i:1:d:10.1186_s43093-023-00278-1. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | Board internationalization and corporate social responsibility. (2022). Wang, YU ; Luo, YI ; Ma, Jian ; Ye, Aishan. 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). Restuti, Mitha Dwi ; Gani, Lindawati ; Leo, Lianny ; Shauki, Elvia R. 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-part1:p:899-917. Full description at Econpapers || Download paper | |
| 2021 | Does Adoption of Latest Modifications of IAS 16 Influence on Companyâs Profitability? Evidence from European Companies. (2021). Luty, Piotr ; Petkovic, Milos. 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). Asiaei, Kaveh ; Jusoh, Ruzita ; Barani, Omid ; Bontis, Nick. 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 ; Aboagyeotchere, Francis ; Agyenimboateng, Cletus ; Enusah, Abdulai. 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 |
10 most frequent citing series