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Search: "Journal of international accounting auditing & taxation"
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Journal of international accounting auditing & taxation
597
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All
ECONIS (ZBW)
347
OLC EcoSci
250
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1
An analysis of international accounting research in
Journal
of
International
Accounting
Auditing
&
Taxation
: 1992-2001
Adhikari, Ajay
;
Tondkar, Rasoul H.
;
Hora, Judith A.
- In:
Journal of international accounting auditing & taxation
11
(
2002
)
1
,
pp. 39-50
Persistent link: https://www.econbiz.de/10007166420
Saved in:
2
Accounting research in former Soviet bloc countries : past trends and current and future developments
Krivogorsky, Victoria
;
Mintchik, Natalia
;
Alon, Anna
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014301972
Saved in:
3
Accounting classification in the era of international financial reporting standards : the case of Africa
Elad, Charles M.
;
Shah, Neeta
;
Agyeman, Charles
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014326400
Saved in:
4
International culture and audit deficiencies : evidence from inspection reports of non-US companies listed in the US
Knowles, Robin L.
;
Paredes, Angel Arturo Pacheco
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-21
Persistent link: https://www.econbiz.de/10014326387
Saved in:
5
Regulatory enforcement, foreignness, and language negativity : evidence from SEC comment letters
Koulikidou, Kleopatra
;
Chantziaras, Antonios
;
Dedoulis, …
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-22
Persistent link: https://www.econbiz.de/10014326389
Saved in:
6
How economic uncertainty influences the performance of investor perceptions and behavior
Persakis, Antonios
;
Iatridis, George
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-30
Persistent link: https://www.econbiz.de/10014326391
Saved in:
7
Codetermination and aggressive reporting : audit committee employee representation, tax aggressiveness, and earnings management
Chyz, James A.
;
Eulerich, Marc
;
Fligge, Benjamin
; …
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014326402
Saved in:
8
Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014326404
Saved in:
9
Private firms' tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration
Ojala, Hannu
;
Malo, Pekka
;
Penttinen, Esko
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014327047
Saved in:
10
Empirical research frameworks in a changing world : the case of audit data analytics
Ruhnke, Klaus
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-28
Persistent link: https://www.econbiz.de/10014327048
Saved in:
11
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
12
Accounting for transition : a literature review
Golubeva, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-30
Persistent link: https://www.econbiz.de/10014327050
Saved in:
13
The determinants of audit fees in the alternative investment market (AIM) in the UK : evidence on the impact of risk, corporate governance and auditor size
Xue, Bai
;
O'Sullivan, Noe͏̈l
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014301948
Saved in:
14
Credit rating agency response to appointment of female audit partners : evidence from the UK
Owusu, Andrews
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014301952
Saved in:
15
Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings?
Fang, Junxiong
;
Sami, Heibatollah
;
Zhou, Haiyan
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014301957
Saved in:
16
Exploring the role of excess control rights on real earnings management in family-controlled firms
Chen, Ching-Lung
;
Weng, Pei-Yu
;
Fan, Hung-Shu
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014301960
Saved in:
17
Foreign language effect in accounting uncertainty expressions : Interpretation and probabilistic estimation
Zhang, Yuqian
;
De Zoysa, Anura
;
Cortese, Corinne
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014301965
Saved in:
18
Does recognition versus disclosure of pension liabilities affect credit ratings? : evidence from Japan
Kusano, Masaki
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014301966
Saved in:
19
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
20
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
21
Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union
Aboud, Ahmed
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014458943
Saved in:
22
Conditional conservatism and investment efficiency under a state ownership environment : further evidence from China
Liu, Sun
;
Zhang, Jie
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014458944
Saved in:
23
Is expanded auditor reporting meaningful? : UK evidence
Elsayed, Mohamed
;
Elshandidy, Tamer
;
Ahmed, Yousry
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014458945
Saved in:
24
Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?
Bilal
;
Komal, Bushra
;
Ezeani, Ernest
;
Usman, Muhammad
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014458946
Saved in:
25
CSR reporting, assurance, and firm value and risk : the moderating effects of CSR committees and executive compensation
Elbardan, Hany
;
Uyar, Ali
;
Kuzey, Cemil
;
Karaman, …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-22
Persistent link: https://www.econbiz.de/10014458947
Saved in:
26
Asymmetric cost behavior : theory, meta-analysis, and implications
Naoum, Vasilios-Christos
;
Ntounis, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-36
Persistent link: https://www.econbiz.de/10014458950
Saved in:
27
Social ties and related party transactions
Chen, Guang-Zheng
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-21
Persistent link: https://www.econbiz.de/10014458951
Saved in:
28
Lead independent director, managerial risk-taking, and cost of debt : evidence from UK
Owusu, Andrews
;
Kwabi, Frank Obenpong
;
Owusu-Mensah, Ruth
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014458952
Saved in:
29
Earnings management to avoid losses : evidence in non-listed Colombian companies
Tobar Arias, José E.
;
Mora Valencia, Andrés
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014458953
Saved in:
30
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
31
An examination of corporate environmental goals disclosure, sustainability performance and firm value : an Egyptian evidence
Helfaya, Akrum
;
Aboud, Ahmed
;
Amin, Essam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434924
Saved in:
32
Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?
Mahmoudian, Fereshteh
;
Yu, Dongning
;
Lu, Jing
;
Nazari, …
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014434925
Saved in:
33
Narrative tone and earnings persistence
Rahman, Sheehan
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014434926
Saved in:
34
Boundaries of the firm and real earnings management
Marisetty, Vijaya Bhaskar
;
Moturi, Sairam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014434927
Saved in:
35
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
36
Financial statement comparability and the usefulness of earnings : some Canadian evidence
Farshadfar, Shadi
;
Samarbakhsh, Laleh
;
Jiang, Yige
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014434929
Saved in:
37
How can governance, human capital, and communication practices enhance internal audit quality?
Thiéry, Stéphanie
;
Lhuillery, Stéphane
;
Tellechea, Marion
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014434930
Saved in:
38
National culture and tax evasion : the role of the institutional environment quality
Allam, Amir
;
Moussa, Tantawy
;
Abdelhady, Mona
;
Yamen, Ahmed
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014434931
Saved in:
39
An international study on the impact of corruption on analysts' forecasts
Mamatzakis, Emmanuel C.
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013383691
Saved in:
40
Research and development investments, development costs capitalization, and credit ratings : exploratory evidence from UK R&D-active private firms
Brasch, Annika
;
Eierle, Brigitte
;
Jarvis, Robin
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013383693
Saved in:
41
Book-tax differences and risk : does shareholder activism matter?
Nor Shaipah Abdul Wahab
;
Ntim, Collins G.
;
Tye, Wei Ling
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383694
Saved in:
42
Ethical reasoning in tax practice : law or is there more?
Doyle, Elaine
;
Frecknall-Hughes, Jane
;
Summers, Barbara
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013383696
Saved in:
43
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
44
Acquiring firms' transparency and their returns around M&A announcements : evidence from China
Yip, Rita Wing Yue
;
Young, Danqing
;
Liu, Beibei
;
Wang, …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013383698
Saved in:
45
When does audit committee busyness influence earnings management in the UK? : evidence on the role of the financial crisis and company size
Ghafran, Chaudhry
;
O'Sullivan, Noe͏̈l
;
Yasmin, Sofia
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013366818
Saved in:
46
Auditors' self-actualization and ability to resist client pressure : evidence from Canada
Papirakis, Rachel
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013366819
Saved in:
47
The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts
Al-Aamri, Ibrahim
;
Hussain, Simon
;
Su, Chen
;
Hsu, Hwa-Hsien
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013366822
Saved in:
48
CEO duality and tax avoidance : empirical evidence from Greece
Kolias, Georgios
;
Koumanakos, Evangelos P.
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013366823
Saved in:
49
The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies
Cereola, Sandra Janet
;
Dynowska, Joanna
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013366824
Saved in:
50
The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor's going-concern reporting decisions
Geiger, Marshall A.
;
Basioudis, Ilias G.
;
De Lange, Paul
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-22
Persistent link: https://www.econbiz.de/10013366825
Saved in:
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