Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 110

Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia

June 2019 - Vol 11 Num. 6

International Public Sector Accounting Standards (IPSAS) has become one of the popular tools implemented by governments to ensure greater transparency and accountability globally. This research assesses the impact of IPSAS adoption on transparency and accountability in the use of public funds in Liberia. A survey design...

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June 2019

Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia

Williams Abayaawien Atuilik and Hussein Salia

May 2019

Expectation – performance of internal auditors: Examining views from Ghana

Babonyire Adafula, Nicholas Asare, Williams Abayaawien Atuilik and Christopher Jwayire Adafula  

May 2019

Effect of tax incentives on the growth of small and medium-sized enterprises (SMEs) in Rwanda: A case study of SMEs in Nyarugenge district

Daniel Twesige and Faustin Gasheja

April 2019

Taxpayers’ online information privacy concerns, antecedents, and behavior intention

Xiaoyan Chu, Xun Li, Wei-Chih Chiang, and Yu Zhang

April 2019

Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda

Daniel Twesige and Faustin Gasheja  

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