Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

JAT Articles

Corporate taxation and capital gains realization in Canada

December 2009

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

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

October 2009

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

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

October 2009

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

Political stewardship accounting for good governance in Ekiti state, Nigeria

September 2009

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

Determinants of corporate financial reporting lag: the French empirical evidence

September 2009

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

Goodwill impairment after business combination among Jordanian shareholding companies

July 2009

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

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

July 2009

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

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

April 2009

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

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

April 2009

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.

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