Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 115

The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China

October-December 2019 - Vol 11 Num. 9

The purpose of this study is to investigate the effect of International Financial Reporting Standards (IFRS) adopting on earning management by considering the role of board size and board independence. Univariate tests and multivariate regression analysis were employed to test whether the level of earnings management is...

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October-December 2019

Investors’ perception and profitability of listed companies: Evidence from Nigeria

Akinola Abisola and Akinsulere Femi  

October-December 2019

The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China

Khaldoon Albitar, Ahmad Alqatan and Wei Huang

August 2019

The informative value of taxes: The case of temporal differences in tax accounting

Evangelos Chytis

July 2019

An assessment of just in time system on the financial performance of manufacturing firms in Nigeria

Adeniran Busari Ganiyu, Agbaje Wale Henry and Adeosun M. Adekunle

July 2019

The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust

Francis Okoye

July 2013

Role of the agency theory in implementing management's control

Mohammad Namazi

September 2014

The market impact of mergers and acquisitions on acquiring firms in the U.S.

Ronald Stunda

September 2013

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

Abubakari Abdul – Razak and Christopher Jwayire Adafula

July 2013

The contextual framework of corporate income tax evasion

Paula Fukofuka

September 2013

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

Govind Samy

April 2009

Attitudes toward learning accounting by computers: The impact on perceived skills

Husam Aldeen Al-Khadash and Sulieman Al-Beshtawi

April 2009

The impact of income tax rates (ITR) on the economic development of Botswana

Bonu N. S. and Pedro Motau P.

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

July 2009

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau and Patrick Leung

September 2009

Political stewardship accounting for good governance in Ekiti state, Nigeria

Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu