Journal of
Accounting and Taxation

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

JAT Articles

October 2010

Climate change compliant microfinance delivery in Nigeria

Climate change refers to any long-term significant change in the average weather that a given region experiences. It upsets seasonal cycles, destroys ecosystems and water supply, causes sea levels to rise and affects agriculture and food production. The changes are already visible in Nigeria. Combating climate change can come by way of mitigation and adaptation measures. Researchers are intensifying effort at developing...

Author(s): Augustine Odinakachukwu Ejiogu and Blessing Chikaodili Ejiogu

August 2010

Divergences between the BR GAAP and US GAAP

The objective of this paper is to analyze impacts of the divergences between Brazilian accounting standards (BR GAAP) and ‘generally accepted accounting principles’ in the United States (US GAAP) in accounting recognition, measurement and disclosure. Seventeen Brazilian companies listed on the São Paulo stock exchange (BOVESPA) that negotiated American depositary receipts (ADRs) on the New York stock...

Author(s): Ilse Maria Beuren and Roberto Carlos Klann

August 2010

Review of international accounting information systems

This paper traces the benefits of international accounting information systems-their contribution to standardization and harmonization by purposing and tasking for business management. In this review, the goal is to describe and summarize how the accounting information system can help management decisions and influence the business environment in a global scale. The unified, standardized accounting information system...

Author(s): Jeno Beke

June 2010

The relative informativeness of GAAP and pro forma earnings announcements in France

This paper addresses the main problem raised by pro forma (or “street”) earnings. The aim is to help investors find their focus as they rely on pro forma earnings figures to make decisions on investing in French publicly-traded securities. We study 116 pro forma earnings announcements made over the period 1996 - 2006 to investigate why French traded corporations use pro forma reporting in their annual...

Author(s): Francois Aubert

June 2010

A new tax technology: The Brazilian experience with a general bank transactions tax

This is a statement paper about tax reform. It tries to point to new trends in the world economy and to its consequences for tax practitioners’, taxpayers and tax administrators. Its main conclusion is that the world needs a new tax technology, and based on the Brazilian experience, proposes that a bank transaction tax may fulfill this need. Especially in developing countries tax reform has been one of the most...

Author(s): Marcos Cintra

December 2009

Priority sector advances: Trends, issues and strategies

An enunciation of the need to channelise the flow of credit to certain sectors of the economy, known as the priority sectors, in the largest interest of the country, can be traced to the Reserve Bank’s credit policy for the year 1967 - 1968. The government initiated measures for social control over banks in 1967 - 1968 with a view to securing a better adaptation of the banking system to the needs of economic...

Author(s): R. K. Uppal

December 2009

Corporate taxation and capital gains realization in Canada

In this paper, an empirical work is designed to test whether corporate capital gains realization is associated with corporate tax. Under Canadian tax rules, capital gains are taxed when a taxpayer realizes them, rather than at the time that those gains accrue. It was tested whether corporate tax status, including accumulated loss-carry-overs, affects the decision to realize capital gains. Using financial statements from...

Author(s): Tao Zeng

October 2009

Perception towards the importance and knowledge of information technology among auditors in Malaysia

This paper reports the results of a study that investigates the level of IT knowledge and also IT importance in the specific context of audit work in Malaysia. Results of this study is based on data collected from 95 audit firms via mailed questionnaires. The results suggested information systems audit in Malaysia is still at the infant stage. IT knowledge level among the auditors is lower than their perception towards...

Author(s): Noor Azizi Ismail and Azlan Zainol Abidin

October 2009

Strategic disclosure for political gain: The case of the corporate alternative minimum tax

We examine the disclosure choices of firms subject to the Corporate Alternative Minimum Tax of the Tax Reform Act of 1986 (AMT). We find systematic differences in disclosure choices by firms subject to the AMT consistent with their attempting to influence perceptions of the effectiveness of the AMT. We believe these findings support the inference that firms will differentially respond to increased tax disclosures under...

Author(s): Gil B. Manzon, Jr and George Plesko

September 2009

Political stewardship accounting for good governance in Ekiti state, Nigeria

This paper aimed at analyzing the importance of stewardship accounting in government ministries in Ekiti State and the causes of mismanagement in government-sector finance. The population comprised four thousand principal officers in the sixteen local governments of Ekiti State of Nigeria out of which four hundred were stratifiedly selected from each local government. The data were gathered through questionnaires while...

Author(s): Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu

September 2009

Determinants of corporate financial reporting lag: the French empirical evidence

This paper focuses on studying why some managers of listed companies decide to disclose their financial numbers later than others who opt to publish earlier. This research concentrates on both statutory annual financial disclosures in France: the earnings announcements date and the full financial statements release date. The reporting lag is in fact a pivotal issue, since there is increasing demand from investors for...

Author(s): François Aubert

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

This study examined whether external users of financial statements are capable of assessing goodwill impairment apart from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian shareholding companies in Amman Stock Exchange (ASE) during 1985 - 2005. This study tested for the notion that the seeds of the eventual goodwill write-off are planted at the time of the...

Author(s): Husam Al-Khadash and Asmahan Y. Salah

July 2009

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

The primary objective of this paper is to summarize and review extant literature concerning Fischer tax compliance model for a dual purpose. Firstly, the Fischer tax compliance model provides a framework for understanding the influence of those socio-economic and psychological components on tax payers’ compliance decision. We suggest a partial refinement to this model by incorporating another important...

Author(s): Gerald Chau and Patrick Leung

April 2009

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

Accountancy has been significantly affected by information technology. Accounting education curricula, however, still largely ignore the use of computers as tools in the learning process, mainly because of budgetary and timetable constraints. This study investigates the impact of learning accounting by computers on students' perceived skills. The aim of our study was to determine the effectiveness of teaching...

Author(s): Husam Aldeen Al-Khadash and Sulieman Al-Beshtawi

April 2009

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

Traditional schools of thought advocated the theory of low income tax rates’ influencing economic development, whereas modern schools of thought propagated the theory of higher income tax rates producing greater economic growth, especially for developed nations. In order to justify these thoughts an attempt was made taking Botswana as a case study to pin point the effect of low and high income tax rates on...

Author(s): Bonu N. S. and Pedro Motau P.

Page 3 of 3, showing 15 records out of 115 total, starting on record 101, ending on 115