Journal of International Accounting, Auditing and Taxation / Elsevier
Citation Profile [Updated: 2026-03-14 21:09:38]
5 Years H Index
21
Impact Factor (IF)
0.62
5 Years IF
0.65
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
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2008 | 0 | 0.47 | 0 | 0 | 8 | 8 | 253 | 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 | 202 | 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 | 133 | 28 | 64 | 21 | 8 | 29 | 24 | 3 | 10.7 | 1 | 0.11 | 0.23 |
| 2012 | 0.47 | 0.5 | 0.63 | 0.71 | 13 | 51 | 134 | 32 | 96 | 19 | 9 | 38 | 27 | 10 | 31.3 | 0 | 0.21 | |
| 2013 | 0.41 | 0.54 | 0.73 | 0.71 | 9 | 60 | 51 | 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 | 97 | 65 | 205 | 22 | 17 | 52 | 43 | 4 | 6.2 | 1 | 0.13 | 0.22 |
| 2015 | 0.24 | 0.52 | 0.65 | 0.57 | 13 | 81 | 144 | 53 | 258 | 17 | 4 | 49 | 28 | 10 | 18.9 | 0 | 0.22 | |
| 2016 | 0.57 | 0.5 | 0.76 | 0.63 | 8 | 89 | 58 | 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 | 89 | 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 | 193 | 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 | 183 | 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 | 166 | 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 | 102 | 279 | 1114 | 52 | 50 | 96 | 105 | 58 | 20.8 | 5 | 0.17 | 0.27 |
| 2022 | 0.91 | 0.73 | 1.05 | 1.06 | 34 | 241 | 70 | 253 | 1367 | 58 | 53 | 118 | 125 | 59 | 23.3 | 2 | 0.06 | 0.22 |
| 2023 | 0.69 | 0.69 | 0.93 | 0.84 | 38 | 279 | 57 | 259 | 1626 | 64 | 44 | 140 | 117 | 59 | 22.8 | 6 | 0.16 | 0.2 |
| 2024 | 0.61 | 0.81 | 0.88 | 0.76 | 38 | 317 | 24 | 279 | 1905 | 72 | 44 | 154 | 117 | 66 | 23.7 | 4 | 0.11 | 0.23 |
| 2025 | 0.62 | 1.02 | 0.65 | 39 | 356 | 2 | 362 | 2267 | 76 | 47 | 168 | 109 | 182 | 50.3 | 3 | 0.08 |
| 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 | 90 |
| 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 | 53 |
| 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 | 50 |
| 6 | 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 | 45 |
| 7 | 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 | 44 |
| 8 | 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 |
| 9 | 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 |
| 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 | 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 | 31 |
| 14 | 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 | 30 |
| 15 | 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 | 29 |
| 16 | 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 | 28 |
| 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 | 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 | 24 |
| 19 | 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 | 23 |
| 20 | 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 | 23 |
| 21 | 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 |
| 22 | 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 |
| 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 | 20 |
| 24 | 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 | 20 |
| 25 | 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 | 20 |
| 26 | 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 | 19 |
| 27 | 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 |
| 28 | 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 | 18 |
| 29 | 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 | 18 |
| 30 | 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 |
| 31 | 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 | 17 |
| 32 | 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 | 17 |
| 33 | 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 | 17 |
| 34 | 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 | 17 |
| 35 | 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 | 16 |
| 36 | 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 | 16 |
| 37 | 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 | 16 |
| 38 | 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 |
| 39 | 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 | 16 |
| 40 | 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 | 15 |
| 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 | 15 |
| 42 | 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 | 15 |
| 43 | 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 | 15 |
| 44 | 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 | 14 |
| 45 | 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 | 14 |
| 46 | 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 | 14 |
| 47 | 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 | 14 |
| 48 | 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 | 13 |
| 49 | 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 |
| 50 | 2012 | Size effects and audit pricing: Evidence from Germany. (2012). Fleischer, Rouven ; Goettsche, Max. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:156-168. Full description at Econpapers || Download paper | 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 | 24 |
| 2 | 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 | 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 | 15 |
| 4 | 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 | 13 |
| 5 | 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 | 12 |
| 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 | 11 |
| 7 | 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 | 11 |
| 8 | 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 | 10 |
| 9 | 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 |
| 10 | 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 | 9 |
| 11 | 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 | 9 |
| 12 | 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 | 9 |
| 13 | 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 | 9 |
| 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 | 8 |
| 15 | 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 | 8 |
| 16 | 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 |
| 17 | 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 | 7 |
| 18 | 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 | 6 |
| 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 | 6 |
| 20 | 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 |
| 21 | 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 | 6 |
| 22 | 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 | 6 |
| 23 | 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 |
| 24 | 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 |
| 25 | 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 |
| 26 | 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 |
| 27 | 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 | 5 |
| 28 | 2022 | When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. (2022). Yasmin, Sofia ; O'Sullivan, Noel ; Ghafran, Chaudhry. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000222. Full description at Econpapers || Download paper | 5 |
| 29 | 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 | 5 |
| 30 | 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 |
| 31 | 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 | 5 |
| 32 | 2023 | Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?. (2023). Lu, Jing ; Nazari, Jamal A ; Herremans, Irene M ; Mahmoudian, Fereshteh ; Yu, Dongning. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000423. Full description at Econpapers || Download paper | 4 |
| 33 | 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 |
| 34 | 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 | 4 |
| 35 | 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 | 4 |
| 36 | 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 |
| 37 | 2020 | The influence of religiosity on tax evasion attitudes in Lebanon. (2020). Sidani, Yusuf ; Khalil, Sandra. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300367. Full description at Econpapers || Download paper | 4 |
| 38 | 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 |
| 39 | 2022 | The real earnings management gap between private and public firms: Evidence from Europe. (2022). Hemmings, Danial ; Yang, Jingwen ; Jaafar, Aziz. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:49:y:2022:i:c:s1061951822000611. Full description at Econpapers || Download paper | 4 |
| 40 | 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 | 4 |
| 41 | 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 | 4 |
| 42 | 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 | 4 |
| 43 | 2019 | The effects of non-audit services on auditor independence: An experimental investigation of supervisory board membersâ perceptions. (2019). Meuwissen, Roger ; Quick, Reiner. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:3. Full description at Econpapers || Download paper | 4 |
| 44 | 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 | 4 |
| 45 | 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 | 4 |
| 46 | 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 | 4 |
| 47 | 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 | 4 |
| 48 | 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 | 4 |
| 49 | 2018 | Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region. (2018). Lassoued, Naima ; ben Rejeb, Mouna ; Sassi, Houda. 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 | 3 |
| 50 | 2015 | Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt. (2015). Abdelfattah, Tarek ; Ebrahim, Ahmed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:46-60. Full description at Econpapers || Download paper | 3 |
Citing documents used to
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| 2025 | Carbon credits and financial performance: Exploring the moderating role of CSR strategy and corporate governance practices. (2025). Martielli, Francesco ; Salvi, Antonio ; Gonzalez-Cruz, Toms Flix ; Battisti, Enrico. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s0275531925001758. Full description at Econpapers || Download paper | |
| 2025 | CSR Committee, Women on the Board, and Green Bond Issuance: Evidence from France. (2025). Khiari, Wided ; Ballouk, Houssein ; Chiba, Wiem. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:4:p:180-:d:1622402. Full description at Econpapers || Download paper | |
| 2025 | Governing the Responsible Investment of Slack Resources in Environmental, Social, and Governance (ESG) Performance: How Beneficial are CSR Committees?. (2025). Heubeck, Tim ; Ahrens, Annina. In: Journal of Business Ethics. RePEc:kap:jbuset:v:198:y:2025:i:2:d:10.1007_s10551-024-05798-6. Full description at Econpapers || Download paper | |
| 2025 | Corporate social responsibility performance and litigation risk. (2025). Wu, Hao ; Wang, OU ; Li, Chang. In: Finance Research Letters. RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324016131. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2025
| Year | Citing document | |
|---|---|---|
| 2025 | Celebrating JIAATâs 30th anniversary: Special articles, recognitions, and thank yous. (2025). Larson, Robert K. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000102. Full description at Econpapers || Download paper | |
| 2025 | Tax incentive and stock price crash risk: Evidence from VAT credit refund policy of China. (2025). Zhu, LI ; Zhou, Tao ; Wen, Yufei. In: Research in International Business and Finance. RePEc:eee:riibaf:v:78:y:2025:i:c:s0275531925002302. Full description at Econpapers || Download paper |
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 |
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