Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 148

Table of Content: July-September 2021; 13(3)

July 2021

Influencing factors of accounting practices: a case study of New Zealand

Accounting practices in different countries influenced by several factors. This study has identified some factors those have a great impact on accounting practices in different countries. This study also explains the accounting practices in a specific country: New Zealand, which is one of the developed counties in the South Pacific Ocean close to Australia and a member of commonwealth countries. However, this study is a...

Author(s): Ujjal Mondal

July 2021

The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model

This study aims to investigate the reliability and validity of a new version of the tax compliance scale. The new scale extended the Fischer’s et al model of tax compliance by drawing more constructs and question items from the theoretical literature review, empirical results of the previous studies and similar questionnaires from different countries. There were 39 question items refined through the process of the...

Author(s): Olusegun Vincent

July 2021

Does the importance of relevance and faithful representation differ between GAAP and tax reporting? A discussion of the trade-offs between cash-basis, accrual-basis, and fair value accounting methods

This paper explains the trade-offs between the relevance and faithful representation of accounting information analyzed in the contexts of the cash-basis, accrual-basis, and fair value accounting methods used to prepare financial statements for Generally Accepted Accounting Principles (GAAP) and tax reporting. Discussion of the role of the relevance and faithful representation of accounting information is generally...

Author(s): Sarah C. Lyon, Timothy Kelley, Loren Margheim

July 2021

Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both

Domestic revenue generation occupies a central domain in most countries, leading to continuous mapping of strategies towards its enhancement. Taxation is a dependable and foreseeable avenue to generate revenue for governments to fulfil their key obligations of employment creation, economic growth and infrastructural development, poverty reduction and state security. Despite these plausible arguments, tax revenues are...

Author(s): Favourate Y. Sebele Mpofu

July 2021

Board size and firm performance in developing counties: Case of East Africa

The main objective of this study was to examine the influence of board size on the financial performance of listed companies within the East African Community (EAC) and make recommendations on the board size that can enhance company financial performance within the EAC. The research adopted a positivist paradigm in a quantitative analysis using non-probability sampling to select forty-two listed companies listed on the...

Author(s): David Namanya, Geoffrey Nuwagaba and Festo Tusubira Nyende

July 2021

An empirical investigation of the audit expectation gap: Evidence from Cameroon

Although the audit expectation gap has been subject to substantial research over the past two decades, it remains a controversial issue for the audit profession. This study, therefore, examines the existence of an audit expectation gap in Cameroon between auditors and users (accountants, bankers, and investors), assesses the dimensions of the gap, and relates the findings to prior findings on the expectation gap. A...

Author(s): Lazarus Elad Fotoh, Johan Ingemar Lorentzon and Michael Forzeh Fossung