Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 132

Full Length Research Paper

The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China

Khaldoon Albitar
  • Khaldoon Albitar
  • Department of Accounting and Financial Management, School of Business, University of Portsmouth, UK.
  • Google Scholar
Ahmad Alqatan
  • Ahmad Alqatan
  • Department of Accounting and Financial Management, School of Business, University of Portsmouth, UK.
  • Google Scholar
Wei Huang
  • Wei Huang
  • Department of Accounting, School of Accounting, Zhongnan University of Economics and Law, Wuhan, China.
  • Google Scholar


  •  Received: 21 August 2019
  •  Accepted: 25 September 2019
  •  Published: 31 October 2019

How to cite this article

APA /
Albitar, K., Alqatan, A., & Huang, W. (2019). The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China. Journal of Accounting and Taxation, 11(9), 145-154.
Chicago /
Khaldoon Albitar, Ahmad Alqatan and Wei Huang. "The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China." Journal of Accounting and Taxation 11, no. 9 (2019): 145-154.
MLA /
Khaldoon Albitar, Ahmad Alqatan and Wei Huang. "The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China." Journal of Accounting and Taxation 11.9 (2019): 145-154.