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Journal of International Accounting Auditing and Taxation

IF3.7
论文数302
被引数1272
期刊论文 302
发表时间
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Unlocking climate risk transparency in the banking sector: Leveraging employee share ownership programs as a solution解锁银行业气候风险透明度：利用员工持股计划作为解决方案
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-09-29
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PREAI
deleteTran, Phan Huy Hieu; Ha Tran, Thu
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Board gender diversity and scope 3 carbon emissions: The moderating impact of national culture董事会性别多样性与企业范围3碳排放：国家文化的调节作用
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-09-29
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PREAI
deleteOyewo, Babajide; Tawiah, Vincent; Gaia, Silvia
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Managerial tone and audit outcomes: Do information environment and governance monitoring matter?管理语调和审计结果：信息环境与治理监督是否重要？
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-09-29
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deleteOAAI
deleteHalim, Shakila; Haque, Faizul; Alam, Md Samsul; Puwanenthiren, Prem
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The financial transaction tax in Spain西班牙金融交易税
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-09-28
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deleteAna-María Fuertes; Marcos González-Fernández; M.-Dolores Robles
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An empirical analysis of analysts' short-run stock tips: international evidence分析师短期股票建议的实证分析：国际证据
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-09-23
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PREAI
deleteAndreas Charitou; Irene Karamanou; Anastasia Kopita
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Differential reporting for small companies: Exploring the determinants of voluntary disclosure小公司差异化报告：探索自愿披露的决定因素
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-09-18
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deleteMario Daniele; Elena Cantù
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ESG performance and excessive employment: Evidence from ChinaESG绩效与超额雇佣：来自中国的证据
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-09-08
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PREAI
deleteHuiqiang Wang; Zheng Liu
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Publishing in JIAAT – Qualitative research在《JIAAT》上发表——定性研究
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-09-02
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PREAI
deleteCatalin Nicolae Albu
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Beyond borders: Investigating how country progressiveness and governance shape the interconnection between corporate social responsibility and tax avoidance in European countries超越国界：探究国家进步性和治理如何塑造欧洲国家中企业社会责任与避税之间的相互联系
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-08-25
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deleteHesham Yousef; Lorenzo Lucianetti; Ahmed Elsayed Awad Bakry
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Brexit trade policy uncertainty and audit pricing脱欧贸易政策不确定性及审计定价
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-05-25
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deleteArash Ghorbani; Fakhroddin MohammadRezaei; Naser Makarem; Zabihollah Rezaee
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Market reaction to narcissistic audit partners自恋审计合伙人的市场反应
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-05-15
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PREAI
deleteRongxin Chen
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‘No’ to stock-based compensation for directors: is there an association between directors’ compensation and financial statements fraud?对董事股票薪酬的否定：董事薪酬与财务报表舞弊之间是否存在关联？
deleteJournal of International Accounting Auditing and Taxation
IF3.7
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deleteJuhee Jain; Emmanuel Adegbite; Tam Huy Nguyen
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Audit fees and corruption: An international analysis of audit rates and audit hours审计费用与腐败：审计费用率和审计小时数的国际分析
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-05-14
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deleteNoga Abraham; Eli Amir; Marco Ghitti
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Rethinking tax avoidance: Introducing a novel metric for assessing tax compliance重新思考避税：引入评估税收合规性的新指标
deleteJournal of International Accounting Auditing and Taxation
IF3.7
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deleteTomas Baco; Vanda Lieskovska; Peter Nemec
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Deciphering blockchain’s impact on earnings quality and firm value解析区块链对盈余质量和公司价值的影响
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-05-12
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deleteMalek El Diri; Mostafa Harakeh; Costas Lambrinoudakis; Nikolaos Tsileponis
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Speaking up in the Big 4: facilitators and inhibitors of employee voice in unethical situations in tax在四大中“发声”：税务领域非伦理情境下员工发声的促进因素与阻碍因素
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IF3.7
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deleteBrendan McCarthy; Elaine Doyle; Joan Ballantine; Michelle O’Sullivan
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Can International financial reporting standards 9 improve accounting conservatism? Evidence from China国际财务报告准则第9号能否提高会计稳健性？来自中国的证据
deleteJournal of International Accounting Auditing and Taxation
IF3.7
delete2026-05-01
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PREAI
deleteJin, Ye; Li, Zongrun; Tian, Haowen; Wu, Sirui
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Auditor attributes and audit effectiveness through the lens of accounting errors: Evidence from Australia审计师属性和审计有效性：基于会计错误视角的澳大利亚证据
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IF3.7
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deleteFerdous, Lutfa Tilat; Bhuiyan, Faruk; Liu, Jia; Rana, Tarek
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Female executives and circular economy reporting: international evidence from the food industry女性高管与循环经济报告：来自食品行业的国际证据
deleteJournal of International Accounting Auditing and Taxation
IF3.7
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deleteAbdelfattah, Tarek; Aribi, Zakaria Ali; Nazir, Sarfraz; Elmahgoub, Mohamed
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Do institutional investor cliques have styles? Evidence from investees' financial statement comparability in China机构投资者派系具有风格吗？来自中国被投资公司财务报表可比性的证据
deleteJournal of International Accounting Auditing and Taxation
IF3.7
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PREAI
deleteZhang, Zhichao; Wang, Fangjun; Sun, Bingzhen
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