Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 123

Table of Content: January-March 2020; 12(1)

January 2020

Taxation efficiency and accounting assisted transparency, insight into a European framework

This paper highlights the relationship between taxation, accounting and transparency for achieving disclosure and efficiency. Research takes into consideration taxation costs and legislation in order to discern an optimized business level of transparency. The data collected from questionnaires were analyzed by descriptive statistical analysis, followed by factor analysis and reliability testing that led to relationships...

Author(s): Karagiorgos Alkiviadis, Lazos Grigorios and Leontiadis Nikolaos  

January 2020

Effect of executive compensation and share ownership on financial performance of listed deposit money banks in Nigeria

It has remained a paradox whether people will be motivated if they believe that strong effort will lead to good performance and good performance will lead to desired rewards. Studies in this area have reported conflicting findings. To this end, the study examines the effect of executive compensation and share ownership on financial performance of listed Deposit Money Banks in Nigeria. Executive compensation variables...

Author(s): Ibrahim Magaji Barde and Ahmed Abubakar Zik-Rullahi

February 2020

The impact of value-added tax (VAT) implementation on Saudi banks

The study aims to identify the impact of value-added tax (VAT) on Saudi banks, through measuring the impact of changes in the banks before and after the implementation of Value Added Tax (VAT), in all of total assets, total liabilities, customer deposits, retained earnings, total operating income, total operating expenses and net operating income. The study targeted the fourth quarter of 2017 (before the implementation...

Author(s): Meshari Alhussain  

January 2020

Creative accounting and investment decision in listed manufacturing firms in Nigeria

Creative accounting involves the manipulation of company’s records toward a predetermined target. Financial information manipulation is usually aimed at misleading the users of financial reporting through the provision of information that affects their decision making. This study evaluated the effects of creative accounting on investment decision in selected listed manufacturing firms in Nigeria’s real...

Author(s): SIYANBOLA Trimisiu Tunji, BENJAMIN, Rebecca Deborah, AMUDA Motunronke Bintu and LLOYD Janet Flomo

January 2020

Information technology and the accountant today: What has really changed?

One of the major advancements in information technology (IT) is the use of IT tools to perform accounting functions and processes. In this paper, we provide discussions on how IT has affected the accountancy profession. We argued that the traditional duty of accountants is the preparation of financial statements, and consequently, several tasks are carried out throughout that function. In the pre-IT era, accountants...

Author(s): Friday Imene and Japhet Imhanzenobe