Journal of International Accounting, Auditing and Taxation / Elsevier
Citation Profile [Updated: 2023-11-03 08:28:08]
5 Years H Index
18
Impact Factor (IF)
0.83
5 Years IF
1
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 | 0.49 | 0 | 0 | 8 | 8 | 218 | 0 | 0 | 0 | 0 | 0 | 0.23 | |||||
| 2009 | 0.5 | 0.47 | 0.21 | 0.5 | 11 | 19 | 76 | 4 | 4 | 8 | 4 | 8 | 4 | 1 | 25 | 0 | 0.24 | |
| 2010 | 0.32 | 0.48 | 1.1 | 0.32 | 10 | 29 | 181 | 32 | 36 | 19 | 6 | 19 | 6 | 29 | 90.6 | 8 | 0.8 | 0.21 |
| 2011 | 0.38 | 0.52 | 0.74 | 0.83 | 9 | 38 | 116 | 28 | 64 | 21 | 8 | 29 | 24 | 3 | 10.7 | 1 | 0.11 | 0.24 |
| 2012 | 0.47 | 0.52 | 0.63 | 0.71 | 13 | 51 | 118 | 32 | 96 | 19 | 9 | 38 | 27 | 10 | 31.3 | 0 | 0.22 | |
| 2013 | 0.41 | 0.56 | 0.73 | 0.71 | 9 | 60 | 40 | 44 | 140 | 22 | 9 | 51 | 36 | 3 | 6.8 | 1 | 0.11 | 0.24 |
| 2014 | 0.77 | 0.55 | 0.96 | 0.83 | 8 | 68 | 73 | 65 | 205 | 22 | 17 | 52 | 43 | 4 | 6.2 | 1 | 0.13 | 0.23 |
| 2015 | 0.24 | 0.55 | 0.63 | 0.57 | 13 | 81 | 101 | 51 | 256 | 17 | 4 | 49 | 28 | 10 | 19.6 | 0 | 0.23 | |
| 2016 | 0.57 | 0.53 | 0.78 | 0.63 | 8 | 89 | 40 | 69 | 325 | 21 | 12 | 52 | 33 | 3 | 4.3 | 4 | 0.5 | 0.21 |
| 2017 | 0.38 | 0.54 | 0.73 | 0.57 | 12 | 101 | 66 | 73 | 399 | 21 | 8 | 51 | 29 | 5 | 6.8 | 2 | 0.17 | 0.22 |
| 2018 | 0.4 | 0.56 | 1.03 | 0.68 | 24 | 125 | 143 | 129 | 528 | 20 | 8 | 50 | 34 | 16 | 12.4 | 3 | 0.13 | 0.24 |
| 2019 | 0.69 | 0.58 | 0.79 | 0.69 | 24 | 149 | 99 | 117 | 645 | 36 | 25 | 65 | 45 | 27 | 23.1 | 1 | 0.04 | 0.23 |
| 2020 | 0.83 | 0.7 | 1.01 | 0.88 | 28 | 177 | 83 | 178 | 823 | 48 | 40 | 81 | 71 | 33 | 18.5 | 5 | 0.18 | 0.33 |
| 2021 | 0.94 | 0.87 | 1.3 | 1.07 | 30 | 207 | 33 | 270 | 1093 | 52 | 49 | 96 | 103 | 58 | 21.5 | 4 | 0.13 | 0.32 |
| 2022 | 0.83 | 1 | 1.01 | 1 | 34 | 241 | 7 | 243 | 1336 | 58 | 48 | 118 | 118 | 59 | 24.3 | 2 | 0.06 | 0.31 |
| IF: | Two years Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for all series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | Five years Impact Factor: C5Y / D5Y |
| DOC: | Number of documents published in year y |
| CDO: | Cumulative number of documents published until year y |
| CIT: | Number of citations to papers published in year y |
| NCI: | Number of citations in year y |
| CCU: | Cumulative number of citations to papers published until year y |
| D2Y: | Number of articles published in y-1 plus y-2 |
| C2Y: | Cites in y to articles published in y-1 plus y-2 |
| D5Y: | Number of articles published in y-1 until y-5 |
| C5Y: | Cites in y to articles published in y-1 until y-5 |
| SC: | selft citations in y to articles published in y-1 plus y-2 |
| %SC: | Percentage of selft citations in y to articles published in y-1 plus y-2 |
| CiY: | Cites in year y to documents published in year y |
| II: | Immediacy Index: CiY / Documents. |
| AII: | Average Immediacy Index for series in RePEc in year y |
50 most cited documents in this series
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2010 | Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Chau, Gerald ; Gray, Sidney J. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:93-109. Full description at Econpapers || Download paper | 83 |
| 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 | 70 |
| 3 | 2008 | Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Wang, Kun ; Claiborne, Cathy M ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:14-30. Full description at Econpapers || Download paper | 57 |
| 4 | 2011 | Corporate governance and operating performance of Chinese listed firms. (2011). Sami, Heibatollah ; Zhou, Haiyan ; Wang, Justin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:106-114. Full description at Econpapers || Download paper | 42 |
| 5 | 2015 | The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Samaha, Khaled ; Hussainey, Khaled ; Khlif, Hichem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28. Full description at Econpapers || Download paper | 36 |
| 6 | 2010 | The post-adoption effects of the implementation of International Financial Reporting Standards in Greece. (2010). Iatridis, George ; Rouvolis, Sotiris. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:55-65. Full description at Econpapers || Download paper | 35 |
| 7 | 2008 | Compliance with IFRS disclosure requirements and individual analystsââ¬â¢ forecast errors. (2008). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H ; Hodgdon, Christopher . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13. Full description at Econpapers || Download paper | 34 |
| 8 | 2009 | The impact of corporate governance on auditor choice: Evidence from China. (2009). Lin, Jun Z ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:44-59. Full description at Econpapers || Download paper | 32 |
| 9 | 2011 | Audit firm industry specialization and the audit report lag. (2011). Habib, Ahsan ; Borhan, MD. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:32-44. Full description at Econpapers || Download paper | 31 |
| 10 | 2008 | The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements. (2008). Gjerde, Oystein ; Sattem, Frode ; Knivsfl, Kjell . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:92-112. Full description at Econpapers || Download paper | 31 |
| 11 | 2014 | Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Alzeban, Abdulaziz ; Gwilliam, David. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:74-86. Full description at Econpapers || Download paper | 28 |
| 12 | 2012 | An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Nichols, Nancy B ; Cereola, Sandra J ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105. Full description at Econpapers || Download paper | 28 |
| 13 | 2018 | Board of directors, audit committee, and firm performance: Evidence from Greece. (2018). Zhou, Haiyan ; Maggina, Anastasia ; Owusu-Ansah, Stephen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:20-36. Full description at Econpapers || Download paper | 23 |
| 14 | 2010 | Chinese GAAP and IFRS: An analysis of the convergence process. (2010). Peng, Songlan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:16-34. Full description at Econpapers || Download paper | 20 |
| 15 | 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 | 19 |
| 16 | 2012 | Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. (2012). Spathis, Charalambos ; Tsipouridou, Maria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:62-78. Full description at Econpapers || Download paper | 19 |
| 17 | 2019 | The impact of corporate governance on corporate tax avoidanceââ¬âA literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6. Full description at Econpapers || Download paper | 19 |
| 18 | 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 | 19 |
| 19 | 2015 | Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. (2015). Corbella, Silvano ; Mastrolia, Stacy A ; Gotti, Giorgio ; Florio, Cristina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:46-66. Full description at Econpapers || Download paper | 17 |
| 20 | 2014 | Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97. Full description at Econpapers || Download paper | 16 |
| 21 | 2017 | Book-tax conformity and earnings management in response to tax rate cuts. (2017). Sundvik, Dennis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:31-42. Full description at Econpapers || Download paper | 16 |
| 22 | 2008 | Adoption of IAS 19R by Europes premier listed companies: Corridor approach versus full recognition. (2008). Fasshauer, Jan D ; Street, Donna L ; Glaum, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:113-122. Full description at Econpapers || Download paper | 16 |
| 23 | 2014 | Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73. Full description at Econpapers || Download paper | 15 |
| 24 | 2015 | Corporate governance and financial reporting quality in China: A survey of recent evidence. (2015). Habib, Ahsan ; Jiang, Haiyan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:29-45. Full description at Econpapers || Download paper | 15 |
| 25 | 2013 | The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK. (2013). Haller, Axel ; Wehrfritz, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:39-56. Full description at Econpapers || Download paper | 14 |
| 26 | 2012 | The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China. (2012). Gao, Lei ; Kling, Gerhard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:17-31. Full description at Econpapers || Download paper | 14 |
| 27 | 2018 | The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73. Full description at Econpapers || Download paper | 14 |
| 28 | 2011 | An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Zeghal, Daniel ; Sellami, Yosra Mnif ; Chtourou, Sonda . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72. Full description at Econpapers || Download paper | 13 |
| 29 | 2012 | Accounting conservatism and IPO underpricing: China evidence. (2012). Lin, Jun Z ; Tian, Zhimin . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:127-144. Full description at Econpapers || Download paper | 13 |
| 30 | 2012 | Ownership structure and accounting conservatism in China. (2012). Cullinan, Charles P ; Zhang, Junrui ; Wang, Peng. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:1-16. Full description at Econpapers || Download paper | 13 |
| 31 | 2017 | Managing earnings using classification shifting: UK evidence. (2017). Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:52-65. Full description at Econpapers || Download paper | 12 |
| 32 | 2019 | Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?. (2019). Zeng, Cheng ; Xu, Alice Liang ; Lee, Edward ; Cai, Weixing. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:12-29. Full description at Econpapers || Download paper | 12 |
| 33 | 2020 | Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. (2020). Abdelfattah, Tarek ; Aboud, Ahmed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300057. Full description at Econpapers || Download paper | 12 |
| 34 | 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 | 11 |
| 35 | 2015 | Corporate governance and forward-looking disclosure: Evidence from China. (2015). Liu, Sun. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:16-30. Full description at Econpapers || Download paper | 11 |
| 36 | 2018 | Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. (2018). Yamen, Ahmed ; Uyar, Ali ; Bani-Mustafa, Ahmed ; Allam, Amir . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:17-29. Full description at Econpapers || Download paper | 11 |
| 37 | 2018 | Effect of capitalizing operating leases on credit ratings: Evidence from Japan. (2018). Kusano, Masaki. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:45-56. Full description at Econpapers || Download paper | 10 |
| 38 | 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 |
| 39 | 2012 | Executive compensation and goodwill recognition under IFRS: Evidence from European mergers. (2012). Detzen, Dominic ; Zulch, Henning. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:106-126. Full description at Econpapers || Download paper | 10 |
| 40 | 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 | 10 |
| 41 | 2009 | Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico. (2009). Machuga, Susan ; Teitel, Karen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:1-13. Full description at Econpapers || Download paper | 9 |
| 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 | 9 |
| 43 | 2008 | The role of accruals and cash flows in explaining security returns: Evidence from New Zealand. (2008). Habib, Ahsan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:51-66. Full description at Econpapers || Download paper | 9 |
| 44 | 2009 | Audit pricing and auditor industry specialization in an emerging market: Evidence from China. (2009). Wang, Kun ; Iqbal, Zahid ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:60-72. Full description at Econpapers || Download paper | 9 |
| 45 | 2018 | The impact of IFRS 8 on financial analystsââ¬â¢ earnings forecast errors: EU evidence. (2018). Aboud, Ahmed ; Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:2-17. Full description at Econpapers || Download paper | 9 |
| 46 | 2019 | Impacts of digitization on auditing: A Delphi study for Germany. (2019). Hirth, Stefanie ; Tiberius, Victor. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300084. Full description at Econpapers || Download paper | 9 |
| 47 | 2011 | The financing of the IASB: An analysis of donor diversity. (2011). Larson, Robert K ; Kenny, Sara York. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:1-19. Full description at Econpapers || Download paper | 9 |
| 48 | 2015 | The impact of audit committee characteristics on the implementation of internal audit recommendations. (2015). Alzeban, Abdulaziz ; Sawan, Nedal . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:61-71. Full description at Econpapers || Download paper | 9 |
| 49 | 2010 | An empirical insight on Spanish listed companiesââ¬â¢ perceptions of International Financial Reporting Standards. (2010). Navarro-Garcia, Juan Carlos ; Bastida, Francisco. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:110-120. Full description at Econpapers || Download paper | 9 |
| 50 | 2009 | Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets. (2009). Barniv, Ran. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:2:p:101-118. Full description at Econpapers || Download paper | 9 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2010 | Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Chau, Gerald ; Gray, Sidney J. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:93-109. Full description at Econpapers || Download paper | 26 |
| 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 | 2015 | The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Samaha, Khaled ; Hussainey, Khaled ; Khlif, Hichem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28. Full description at Econpapers || Download paper | 18 |
| 4 | 2018 | Board of directors, audit committee, and firm performance: Evidence from Greece. (2018). Zhou, Haiyan ; Maggina, Anastasia ; Owusu-Ansah, Stephen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:20-36. Full description at Econpapers || Download paper | 16 |
| 5 | 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 | 15 |
| 6 | 2014 | Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Alzeban, Abdulaziz ; Gwilliam, David. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:74-86. Full description at Econpapers || Download paper | 15 |
| 7 | 2019 | The impact of corporate governance on corporate tax avoidanceââ¬âA literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6. Full description at Econpapers || Download paper | 15 |
| 8 | 2008 | Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Wang, Kun ; Claiborne, Cathy M ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:14-30. Full description at Econpapers || Download paper | 13 |
| 9 | 2011 | Corporate governance and operating performance of Chinese listed firms. (2011). Sami, Heibatollah ; Zhou, Haiyan ; Wang, Justin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:106-114. Full description at Econpapers || Download paper | 12 |
| 10 | 2018 | Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. (2018). Yamen, Ahmed ; Uyar, Ali ; Bani-Mustafa, Ahmed ; Allam, Amir . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:17-29. Full description at Econpapers || Download paper | 11 |
| 11 | 2018 | The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73. Full description at Econpapers || Download paper | 11 |
| 12 | 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 | 11 |
| 13 | 2008 | Compliance with IFRS disclosure requirements and individual analystsââ¬â¢ forecast errors. (2008). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H ; Hodgdon, Christopher . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13. Full description at Econpapers || Download paper | 10 |
| 14 | 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 |
| 15 | 2011 | Audit firm industry specialization and the audit report lag. (2011). Habib, Ahsan ; Borhan, MD. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:32-44. Full description at Econpapers || Download paper | 9 |
| 16 | 2019 | Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?. (2019). Zeng, Cheng ; Xu, Alice Liang ; Lee, Edward ; Cai, Weixing. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:12-29. Full description at Econpapers || Download paper | 9 |
| 17 | 2015 | Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. (2015). Corbella, Silvano ; Mastrolia, Stacy A ; Gotti, Giorgio ; Florio, Cristina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:46-66. Full description at Econpapers || Download paper | 9 |
| 18 | 2015 | Corporate governance and financial reporting quality in China: A survey of recent evidence. (2015). Habib, Ahsan ; Jiang, Haiyan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:29-45. Full description at Econpapers || Download paper | 9 |
| 19 | 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 | 8 |
| 20 | 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 | 8 |
| 21 | 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 | 8 |
| 22 | 2009 | The impact of corporate governance on auditor choice: Evidence from China. (2009). Lin, Jun Z ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:44-59. Full description at Econpapers || Download paper | 7 |
| 23 | 2012 | An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Nichols, Nancy B ; Cereola, Sandra J ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105. Full description at Econpapers || Download paper | 7 |
| 24 | 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 | 7 |
| 25 | 2020 | Did mandatory IFRS adoption affect the cost of capital in Latin American countries?. (2020). Altuwaijri, Aljaohra ; Freitas, Andre Aroldo ; Gupta, Jairaj. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300021. Full description at Econpapers || Download paper | 7 |
| 26 | 2015 | The impact of audit committee characteristics on the implementation of internal audit recommendations. (2015). Alzeban, Abdulaziz ; Sawan, Nedal . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:61-71. Full description at Econpapers || Download paper | 7 |
| 27 | 2017 | Managing earnings using classification shifting: UK evidence. (2017). Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:52-65. Full description at Econpapers || Download paper | 7 |
| 28 | 2020 | IFRS and accounting quality: Additional evidence from Korea. (2020). Kim, Jeong Youn ; Key, Kimberly G. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300070. Full description at Econpapers || Download paper | 7 |
| 29 | 2017 | Risk disclosures, international orientation, and share price informativeness: Evidence from China. (2017). Tan, Youchao ; Elshandidy, Tamer ; Zeng, Cheng Colin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:81-102. Full description at Econpapers || Download paper | 6 |
| 30 | 2019 | Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality. (2019). Al-Najjar, Basil ; Ntim, Collins G ; Sarhan, Ahmed A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:85-107. Full description at Econpapers || Download paper | 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 | 2018 | Effect of capitalizing operating leases on credit ratings: Evidence from Japan. (2018). Kusano, Masaki. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:45-56. Full description at Econpapers || Download paper | 6 |
| 33 | 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 | 6 |
| 34 | 2017 | Trade-off between real activities earnings management and accrual-based manipulation-evidence from China. (2017). Gao, Jie ; Wang, Xiao. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:66-80. Full description at Econpapers || Download paper | 5 |
| 35 | 2019 | The effects of non-audit services on auditor independence: An experimental investigation of supervisory board membersââ¬â¢ perceptions. (2019). Quick, Reiner ; Meuwissen, Roger . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:3. Full description at Econpapers || Download paper | 5 |
| 36 | 2019 | Managerial ownership, audit firm size, and audit fees: Australian evidence. (2019). Tarca, Ann ; Troshani, Indrit . 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 | 2016 | The economic consequences of IFRS adoption: Evidence from New Zealand. (2016). Houqe, Muhammad Nurul ; van Zijl, Tony ; Monem, Reza M. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:27:y:2016:i:c:p:40-48. Full description at Econpapers || Download paper | 5 |
| 38 | 2018 | Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region. (2018). Lassoued, Naima ; Sassi, Houda ; ben Rejeb, Mouna. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:85-105. Full description at Econpapers || Download paper | 5 |
| 39 | 2010 | Analyst forecast properties, analyst following and governance disclosures: A global perspective. (2010). Yu, Minna . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:1-15. Full description at Econpapers || Download paper | 5 |
| 40 | 2014 | Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97. Full description at Econpapers || Download paper | 5 |
| 41 | 2009 | Tax risk management and the multinational enterprise. (2009). Wunder, Haroldene F. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:14-28. Full description at Econpapers || Download paper | 5 |
| 42 | 2018 | The interplay between related party transactions and earnings management: The role of audit quality. (2018). El-Helaly, Moataz ; Lowe, Alan D ; Georgiou, Ifigenia . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:47-60. Full description at Econpapers || Download paper | 5 |
| 43 | 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 | 4 |
| 44 | 2016 | Internal auditing in the Middle East and North Africa: A literature review. (2016). Al-Akra, Mahmoud ; Billah, Mamun ; Abdel-Qader, Waleed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:26:y:2016:i:c:p:13-27. Full description at Econpapers || Download paper | 4 |
| 45 | 2011 | An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Zeghal, Daniel ; Sellami, Yosra Mnif ; Chtourou, Sonda . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72. Full description at Econpapers || Download paper | 4 |
| 46 | 2021 | CEO succession origin, audit report lag, and audit fees: Evidence from Iran. (2021). Oradi, Javad. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000392. Full description at Econpapers || Download paper | 4 |
| 47 | 2020 | The impact of the precision of accounting standards on the expanded auditorâs report in the European Union. (2020). Morais, Ana Isabel ; Pinto, Ines ; Quick, Reiner. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300343. Full description at Econpapers || Download paper | 4 |
| 48 | 2016 | Earnings management in India: Managersââ¬â¢ fixation on operating profits. (2016). Nagar, Neerav ; Sen, Kaustav. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:26:y:2016:i:c:p:1-12. Full description at Econpapers || Download paper | 4 |
| 49 | 2012 | Ownership structure and accounting conservatism in China. (2012). Cullinan, Charles P ; Zhang, Junrui ; Wang, Peng. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:1-16. Full description at Econpapers || Download paper | 4 |
| 50 | 2020 | Reducing tax compliance costs through corporate tax base harmonization in the European Union. (2020). d'Andria, Diego ; Gesualdo, Maria ; Barrios, Salvador. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300562. Full description at Econpapers || Download paper | 4 |
Citing documents used to
compute impact factor: 48
| Year | Title | |
|---|---|---|
| 2022 | Disentangling Relevance from Reliability in Value Relevance Tests. (2022). Weiss, Dan ; Shust, Efrat. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:20:p:13449-:d:946213. Full description at Econpapers || Download paper | |
| 2022 | What influences the implementation of IFRS for SMEs? The Brazilian case. (2022). Suguri, Fabio Yoshio ; Freitas, Andre Aroldo ; Aparecido, Flauzeliton Jose. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:2947-2992. Full description at Econpapers || Download paper | |
| 2022 | Impact of international financial reporting standards adoption on the perception of investors to invest in small-to-medium enterprise adopting transparency in disclosure policies. (2022). Krasniqi, Lulzim ; Hoti, Arber. In: International Journal of System Assurance Engineering and Management. RePEc:spr:ijsaem:v:13:y:2022:i:1:d:10.1007_s13198-021-01501-4. Full description at Econpapers || Download paper | |
| 2022 | Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic. (2022). Ho-Tan-Phat Phan, ; de Luca, Francesco ; Prather-Kinsey, Jenice. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:19:y:2022:i:3:d:10.1057_s41310-022-00145-5. Full description at Econpapers || Download paper | |
| 2022 | Determinants of bank risk governance structure: A cross-country analysis. (2022). Nguyen, Quang Khai. In: Research in International Business and Finance. RePEc:eee:riibaf:v:60:y:2022:i:c:s0275531921001963. Full description at Econpapers || Download paper | |
| 2022 | Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE. (2022). Garg, Mukush ; Fu, YI ; Coram, Paul J ; Tong, Jamie ; Sultana, Nigar ; Prasad, Ashna ; Muozizquierdo, Nora ; Khan, Mohammad Jahanzeb ; Hay, David C ; Harding, Noel. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:3:p:4219-4244. Full description at Econpapers || Download paper | |
| 2022 | Una propuesta de modelo con base en NIIF pymes para el mejoramiento de la gestión económica y financiera en pequenas empresas guayaquilenas. (2022). Encalada, Vicente Rene. In: Revista Finanzas y Politica Economica. RePEc:col:000443:020544. Full description at Econpapers || Download paper | |
| 2022 | Financing Constraints and Corporate Value in China: The Moderating Role of Multinationality and Ownership Type. (2022). Kim, Minho ; Yun, Kyung Hwan ; Cai, Ruize. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:19:p:12297-:d:927184. Full description at Econpapers || Download paper | |
| 2022 | The Financial/Accounting Impact of FFP on Participating in European Competitions: An Analysis of the Spanish League. (2022). Vena-Oya, Julio ; Ratkai, Melinda ; Calahorro-Lopez, Alberto. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:81-:d:917269. Full description at Econpapers || Download paper | |
| 2022 | The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang. (2022). Dewi, Kencana ; Fuadah, Luk Luk ; Arisman, Anton ; Kalsum, Umi ; Mukhtaruddin, Mukhtaruddin. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:7:p:3738-:d:776970. Full description at Econpapers || Download paper | |
| 2022 | Board National Diversity and Dividend Policy: Evidence from Egyptian listed companies. (2022). Shehata, Nermeen. In: Finance Research Letters. RePEc:eee:finlet:v:45:y:2022:i:c:s1544612321002130. Full description at Econpapers || Download paper | |
| 2022 | Capital Structure and Its DeterminantsâA Comparison of European Top-Rated CSR and Other Companies. (2022). Musa, Hussam ; Medzihorsk, Juraj ; Kritofik, Peter. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:8:p:325-:d:869662. Full description at Econpapers || Download paper | |
| 2022 | The impact of digitalisation on corporate governance in Australia. (2022). Ray, Sangeeta ; Riaz, Zahid . In: Journal of Business Research. RePEc:eee:jbrese:v:152:y:2022:i:c:p:410-424. Full description at Econpapers || Download paper | |
| 2022 | The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies. (2022). Dynowska, Joanna ; Cereola, Sandra Janet. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000210. Full description at Econpapers || Download paper | |
| 2022 | The impact of IFRS adoption on IPOs management earnings forecasts in Australia. (2022). Patsika, Victoria ; Huang, Chen ; Gounopoulos, Dimitrios ; Georgakopoulos, Georgios. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:48:y:2022:i:c:s1061951822000453. Full description at Econpapers || Download paper | |
| 2022 | The impact of mandatory adoption of IFRS in Saudi Arabia. (2022). Jermakowicz, Eva K ; Donker, Han ; Nurunnabi, Mohammad. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:49:y:2022:i:c:s1061951822000647. Full description at Econpapers || Download paper | |
| 2022 | Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany. (2022). Schultze, Wolfgang ; Dinh, Tami. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:46:y:2022:i:c:s1061951822000015. Full description at Econpapers || Download paper | |
| 2022 | Climate Talk in Corporate Earnings Calls. (2022). Sjostrom, Emma ; Eugster, Florian ; Dzieliski, Micha ; Wagner, Alexander F. In: Misum Working Paper Series. RePEc:hhs:hamisu:2022_006. Full description at Econpapers || Download paper | |
| 2022 | Economic Value Added Research: Mapping Thematic Structure and Research Trends. (2022). Khandelwal, Vinay ; Meena, Rahul ; Solanki, Umesh ; Chotia, Varun ; Tripathi, Prasoon Mani. In: Risks. RePEc:gam:jrisks:v:11:y:2022:i:1:p:9-:d:1015546. Full description at Econpapers || Download paper | |
| 2022 | Mandatory corporate social responsibility and foreign institutional investor preferences. (2022). Roy, Partha P ; Rao, Sandeep ; Marshall, Andrew ; Thapa, Chandra. In: Journal of Corporate Finance. RePEc:eee:corfin:v:76:y:2022:i:c:s0929119922001043. Full description at Econpapers || Download paper | |
| 2022 | Restricted shares and CSR: Evidence from foreign strategic investors in China. (2022). Shen, MI ; Ding, Mingfa ; Cui, DI. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:76:y:2022:i:c:s0927538x22001603. Full description at Econpapers || Download paper | |
| 2022 | How do key audit matter characteristics combine to impact financial statement understandability?. (2022). Xiao, Xinning ; Moroney, Robyn ; Yu, Sau. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:1:p:805-835. Full description at Econpapers || Download paper | |
| 2022 | Auditor rotation, key audit matter disclosures, and financial reporting quality. (2022). Yen, Ai-Ru ; Lin, Hsiao-Lun. In: Advances in accounting. RePEc:eee:advacc:v:57:y:2022:i:c:s088261102200013x. Full description at Econpapers || Download paper | |
| 2022 | Principles-based standards and conditional accounting conservatism. (2022). Zhang, Jing ; Krishnan, Gopal V. In: Advances in accounting. RePEc:eee:advacc:v:58:y:2022:i:c:s0882611022000268. Full description at Econpapers || Download paper | |
| 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 | |
| 2022 | Pennies from Haven: Wages and Profit Shifting. (2022). Scheuerer, Johannes ; Davies, Ronald B ; Bjorkheim, Julie Brun ; Alstadsater, Annette. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9590. Full description at Econpapers || Download paper | |
| 2022 | INTERNATIONAL FINANCIAL ACTIVITIES: ACCOUNTING, TAXATION AND INSURANCE. (2022). Zelenko, Olena ; Likhonosova, Ganna ; Calinescu, Tetyana. In: Baltic Journal of Economic Studies. RePEc:bal:journl:2256-0742:2022:8:2:11. Full description at Econpapers || Download paper | |
| 2022 | Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland. (2022). Paulina, Szatkowska ; Justyna, Dobroszek ; Anna, Biaek-Jaworska. In: International Journal of Management and Economics. RePEc:vrs:ijomae:v:58:y:2022:i:3:p:299-315:n:4. Full description at Econpapers || Download paper | |
| 2022 | The Implementation of the International Financial Reporting Standard (IFRS 16 - âLeasesâ) by companies listed on the Bucharest Stock Exchange. (2022). Alexandru, Vrejoiu. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:16:y:2022:i:1:p:879-886:n:37. Full description at Econpapers || Download paper | |
| 2022 | . Full description at Econpapers || Download paper | |
| 2022 | The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality Abstract: Purpose: This research investigates the effects of the internal audi. (2022). Gray, Joy. In: Working Papers. RePEc:hcx:wpaper:2202. Full description at Econpapers || Download paper | |
| 2022 | Big data and sustainability reports: The current approach to non-accounting data management. (2022). Galeotti, Michele ; Lombardi, Rosa ; Paoloni, Paola ; Roberto, Fabiana. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2022-002-s1005. Full description at Econpapers || Download paper | |
| 2022 | Busy auditors, financial reporting timeliness and quality. (2022). Singh, Abhijeet ; Islam, Ariful ; Sultana, Nigar. In: The British Accounting Review. RePEc:eee:bracre:v:54:y:2022:i:3:s0890838922000099. Full description at Econpapers || Download paper | |
| 2022 | Do Heterogeneous Beliefs Matter to Post?announcement Informed Trading?. (2022). Chen, Tao ; Karathanasopoulos, Andreas. In: Abacus. RePEc:bla:abacus:v:58:y:2022:i:4:p:714-741. Full description at Econpapers || Download paper | |
| 2022 | Profit smoothing of European banks under IFRS 9. (2022). Jakubikova, Oga. In: FFA Working Papers. RePEc:prg:jnlwps:v:4:y:2022:id:4.003. Full description at Econpapers || Download paper | |
| 2022 | Persistence of pre-IPO earnings of new companies from CEE stock markets. (2022). Sosnowski, Tomasz. In: Equilibrium. Quarterly Journal of Economics and Economic Policy. RePEc:pes:ierequ:v:17:y:2022:i:2:p:415-434. Full description at Econpapers || Download paper | |
| 2022 | Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market. (2022). Qasem, Ameen ; Alquhaif, Abdulsalam ; Bamahros, Hasan Mohamad ; Shukeri, Siti Norwahida ; Al-Duais, Shaker Dahan ; Thomran, Murad ; Wan-Hussin, Wan Nordin. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:10:p:6202-:d:819402. Full description at Econpapers || Download paper | |
| 2022 | Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia. (2022). Kamarudin, Khairul Anuar ; Anridho, Nadia ; Harymawan, Iman ; Permatasari, Yani ; Ngelo, Agnes Aurora. In: Economies. RePEc:gam:jecomi:v:10:y:2022:i:10:p:251-:d:939264. Full description at Econpapers || Download paper | |
| 2022 | How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems. (2022). Asiaei, Arash ; Barani, Omid ; Jusoh, Ruzita. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:31:y:2022:i:4:p:1587-1606. Full description at Econpapers || Download paper | |
| 2022 | Effects of female directors on gender diversity at lower organization levels and CSR performance: Evidence in Japan. (2022). Thai, Hanh Minh ; Phuong, Thanh Thi. In: Global Finance Journal. RePEc:eee:glofin:v:53:y:2022:i:c:s1044028322000515. Full description at Econpapers || Download paper | |
| 2022 | Board of directorsâ attributes and corporate outcomes: A systematic literature review and future research agenda. (2022). Li, Pingli ; Zhang, Qingjing ; Ntim, Collins G ; Lu, Yun. In: International Review of Financial Analysis. RePEc:eee:finana:v:84:y:2022:i:c:s105752192200374x. Full description at Econpapers || Download paper | |
| 2022 | Non-executive employee ownership and financial reporting quality: evidence from Europe. (2022). Jelic, Ranko ; Adwan, Sami ; Alhaj-Ismail, Alaa. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:59:y:2022:i:2:d:10.1007_s11156-022-01058-8. Full description at Econpapers || Download paper | |
| 2022 | CORPORATE GOVERNANCE IN THE SETTING UP AND OPERATION THE AUDIT COMMITTEES OF BSE LISTED COMPANIES. (2022). Tudor, George-Aurelian ; Stoica, Dragos Andrei ; Rogoz, Marius Eugen. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2022:v:2:p:18-31. Full description at Econpapers || Download paper | |
| 2022 | What do audit committees do? Transparency and impression management. (2022). Al-Shaer, Habiba ; Malik, Muhammad Farhan ; Zaman, Mahbub. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:26:y:2022:i:4:d:10.1007_s10997-021-09591-9. Full description at Econpapers || Download paper | |
| 2022 | The real earnings management gap between private and public firms: Evidence from Europe. (2022). , Richard ; Jaafar, Aziz ; Hemmings, Danial ; Yang, Jingwen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:49:y:2022:i:c:s1061951822000611. Full description at Econpapers || Download paper | |
| 2022 | . Full description at Econpapers || Download paper | |
| 2022 | Simplify and Improve: Revisiting Bulgarias Revenue Forecasting Models. (2022). Telarico, Fabio Ashtar. In: Economic Thought journal. RePEc:bas:econth:y:2022:i:6:p:633-654. Full description at Econpapers || Download paper | |
| 2022 | Impact of COVID-19 on Financial Performance and Profitability of Banking Sector in Special Reference to Private Commercial Banks: Empirical Evidence from Bangladesh. (2022). Harymawan, Iman ; Nahiduzzaman, MD ; Issa, Md Abu ; Dhar, Bablu Kumar ; al Masud, Abdullah. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:10:p:6260-:d:820357. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | Board internationalization and corporate social responsibility. (2022). Ye, Aishan ; Wang, YU ; Ma, Jian ; Luo, YI. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:63:y:2022:i:c:s1062940822001553. Full description at Econpapers || Download paper | |
| 2022 | Does Managerial Ability Lead to Different Cost Stickiness Behavior? Evidence from ASEAN Countries. (2022). Shauki, Elvia R ; Gani, Lindawati ; Restuti, Mitha Dwi ; Leo, Lianny. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:48-:d:853869. Full description at Econpapers || Download paper |
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Macroprudential regulations and systemic risk: Does the one-size-fits-all approach work?. (2021). Rizwan, Muhammad Suhail. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:74:y:2021:i:c:s1042443121001256. Full description at Econpapers || Download paper | |
| 2021 | Does Adoption of Latest Modifications of IAS 16 Influence on Companyâs Profitability? Evidence from European Companies. (2021). Petkovic, Milos ; Luty, Piotr. In: European Research Studies Journal. RePEc:ers:journl:v:xxiv:y:2021:i:3:p:899-917. Full description at Econpapers || Download paper | |
| 2021 | Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance. (2021). Jusoh, Ruzita ; Barani, Omid ; Bontis, Nick ; Asiaei, Kaveh. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-021-00317-4. Full description at Econpapers || Download paper | |
| 2021 | A Review of Big Data Research in Accounting. (2021). Aryee, Theodora Ekua ; Enusah, Abdulai ; Agyenimboateng, Cletus ; Aboagyeotchere, Francis. In: Intelligent Systems in Accounting, Finance and Management. RePEc:wly:isacfm:v:28:y:2021:i:4:p:268-283. Full description at Econpapers || Download paper |
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | The IASB and Comparability of International Financial Reporting: Research Evidence and Implications. (2020). Tarca, Ann. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:231-242. Full description at Econpapers || Download paper | |
| 2020 | Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. (2020). Girardone, Claudia ; Alhaj-Ismail, Alaa ; Adwan, Sami. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300215. Full description at Econpapers || Download paper | |
| 2020 | The Role of National Culture in International Financial Reporting Standards Adoption. (2020). Ntim, Collins G ; El-Helaly, Moataz ; Soliman, Mark. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531919308396. Full description at Econpapers || Download paper | |
| 2020 | Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan. (2020). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-20-005. Full description at Econpapers || Download paper | |
| 2020 | Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?. (2020). Eugster, Florian. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2590-2614. Full description at Econpapers || Download paper |
Recent citations received in 2019
| Year | Citing document | |
|---|---|---|
| 2019 | The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta. (2019). Lestiyono, Sidik ; Mashita, Juni ; Estiningsih, Wening. In: Journal of Economic Development, Environment and People. RePEc:sph:rjedep:v:8:y:2019:i:3:p:16-21. Full description at Econpapers || Download paper |
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