Journal of International Accounting Auditing and Taxation
Scope & Guideline
Elevating global standards in accounting and taxation.
Introduction
Aims and Scopes
- International Accounting Standards:
The journal emphasizes research related to international accounting standards, including the adoption and implementation of IFRS and their effects on financial reporting and corporate governance across various jurisdictions. - Auditing Practices and Quality:
A significant focus is placed on the quality of auditing practices, including auditor independence, audit fees, and the impact of regulatory frameworks on audit effectiveness. - Taxation and Corporate Governance:
Research on taxation, particularly the implications of tax regulation, tax compliance, and the relationship between tax strategies and corporate governance practices is a core area of interest. - Sustainability and Corporate Social Responsibility (CSR):
The journal explores the role of sustainability reporting and CSR in financial reporting, assessing how these factors influence firm value and stakeholder perceptions. - Methodological Diversity:
JIAAT encourages a variety of research methodologies, including empirical studies, literature reviews, and theoretical frameworks, to address complex issues in the fields of accounting, auditing, and taxation.
Trending and Emerging
- Diversity and Gender in Accounting:
Recent publications highlight the impact of gender diversity on audit quality and financial reporting, indicating a growing interest in how diversity affects corporate governance and decision-making. - Sustainability Reporting and Disclosure:
There is an increasing focus on sustainability and its integration into financial reporting, reflecting a broader trend towards corporate responsibility and the importance of non-financial disclosures. - Impact of Technology on Auditing:
Research exploring the implications of data analytics, digitization, and technology on auditing practices is gaining traction, highlighting the evolution of the audit profession in the digital age. - Behavioral Aspects of Taxation:
Emerging studies are examining the behavioral aspects of taxation, including tax evasion attitudes and compliance, indicating a shift towards understanding the psychological and social factors influencing tax behavior. - International Comparisons and Cross-Cultural Studies:
There is a notable trend towards comparative studies that analyze accounting and auditing practices across different countries, emphasizing the significance of cultural and institutional contexts.
Declining or Waning
- Traditional Financial Reporting:
There has been a noticeable decline in research focused solely on traditional financial reporting without considering the implications of international standards or sustainability practices. - Static Tax Compliance Studies:
Research centered on static tax compliance, without exploring its dynamic interactions with corporate governance or international regulatory environments, has become less frequent. - Local versus Global Accounting Practices:
Studies that primarily focus on local accounting practices without a comparative or international perspective have seen reduced attention, as the journal increasingly favors global analyses. - Historical Perspectives on Auditing:
There is a waning interest in historical analyses of auditing practices, with more emphasis shifting towards contemporary challenges and innovations in auditing methodologies.
Similar Journals
Spanish Journal of Finance and Accounting-Revista Espanola de Financiacion y Contabilidad
Pioneering Knowledge in Spanish Finance and AccountingSpanish Journal of Finance and Accounting - Revista Española de Financiación y Contabilidad is a prestigious academic journal published by Routledge Journals, Taylor & Francis Ltd, dedicated to advancing knowledge in the fields of finance, accounting, and economics. With an ISSN of 0210-2412 and an E-ISSN of 2332-0753, this journal has been providing valuable insights to the academic community since its inception in 1996, and it continues to contribute to critical discourse in these disciplines through 2024. As a Q3-ranked journal in Accounting, Economics, and Finance for 2023, it serves as a vital platform for researchers, professionals, and students to publish noteworthy studies and engage with the latest trends and methodologies within the sector. While the journal maintains a traditional access model, it is recognized for its rigorous peer-review process and commitment to academic excellence, making it a respected source for statistical analysis, theoretical frameworks, and practical applications. The journal is positioned within a competitive landscape, with Scopus rankings that reflect its relevance and growing impact in the recent years, thus solidifying its role as a premier source for cutting-edge research in finance and accounting.
ACCOUNTING AND BUSINESS RESEARCH
Advancing knowledge in accounting and finance.Accounting and Business Research is a premier academic journal dedicated to advancing the field of accounting and finance. Published by Routledge Journals, Taylor & Francis Ltd, this reputable journal boasts a strong publication history since its inception in 1970, continually evolving through to 2024 to address contemporary issues and methodologies in the sector. With a current impact factor that situates it in Q2 of both accounting and finance categories, it serves as an essential resource for researchers, professionals, and students seeking to enhance their understanding of business dynamics. The journal covers a broad spectrum of topics under the domains of accounting, management, and financial practices, making it a crucial platform for innovative research and collaborative dialogue. Although it does not currently offer open access, its rigorous peer-review process ensures that only high-quality articles are published, reflecting the journal's commitment to scholarly excellence and ensuring significant contributions to the academic community. Situated in the United Kingdom, Accounting and Business Research stands as a valuable asset for anyone engaged in the fields of business and finance.
International Journal of Managerial and Financial Accounting
Connecting Academics and Practitioners for Accounting InnovationInternational Journal of Managerial and Financial Accounting is a prestigious publication that offers a platform for innovative research in the field of accounting, specifically focusing on managerial and financial aspects. Published by Inderscience Enterprises Ltd and located in the heart of Switzerland, this journal serves as an essential resource for academics, practitioners, and students dedicated to advancing the understanding of accounting practices. With an impact factor that reflects its growing significance in the field, the journal has been categorized in Q3 in Accounting for the year 2023, based on its Scopus ranking. Its commitment to publishing high-quality papers ensures that it attracts submissions that contribute to the evolution of accounting knowledge and practices. While currently not open access, readers can gain insights into evolving trends and methodologies from the years 2002 to 2024. This journal is a vital asset for those aiming to explore the interactions between accounting and managerial practices, fostering a deeper comprehension that can influence both theory and practice.
CONTEMPORARY ACCOUNTING RESEARCH
Exploring the Intersection of Theory and Practice in AccountingCONTEMPORARY ACCOUNTING RESEARCH, published by WILEY, is a premier, peer-reviewed journal based in the United States that has been at the forefront of the accounting field since its inception in 1984. The journal, recognized for its robust Q1 quartile rankings in Accounting, Economics and Econometrics, and Finance for 2023, serves as an invaluable resource for academics and professionals alike, offering insightful research that influences both theory and practice. With an impressive global reach, as indicated by its high ranks in Scopus—#27 in Accounting and #55 in Finance—the journal is dedicated to publishing high-quality studies that tackle contemporary issues in the financial sector. Although not an open-access publication, it maintains a strong commitment to disseminating top-tier research in the discipline. Researchers, professionals, and students looking to stay abreast of the latest developments in accounting and finance will find CONTEMPORARY ACCOUNTING RESEARCH an essential addition to their academic resources.
International Journal of Accounting
Fostering Interdisciplinary Dialogue in Accounting and Finance.The International Journal of Accounting, published by WORLD SCIENTIFIC PUBL CO PTE LTD in Singapore, serves as a pivotal platform for scholars and practitioners in the fields of accounting and finance. With an ISSN of 1094-4060 and an E-ISSN of 2213-3933, the journal aims to disseminate cutting-edge research and innovative methodologies that can enhance understanding of accounting practices and financial reporting. As of 2023, it proudly holds a Q2 category ranking in both Accounting and Finance, reflecting its commitment to maintaining high academic standards and relevance. The journal welcomes submissions that address contemporary challenges in the financial landscape, encouraging interdisciplinary perspectives that span economics, business management, and finance. While it is not an open-access journal, readers and contributors can expect rigorous peer review and a wide-reaching impact within the global academic community. Since its inception in 1996, the International Journal of Accounting has established itself as a vital resource for enhancing knowledge and igniting discourse in accounting and finance.
Accounting Research Journal
Innovating finance through rigorous research.Accounting Research Journal, published by Emerald Group Publishing Ltd, is a leading platform for the dissemination of high-quality research in the fields of accounting and finance. With an ISSN of 1030-9616 and an E-ISSN of 1839-5465, this journal is dedicated to advancing the scholarship and practice of accounting, recognizing its critical role in economic and financial decision-making. As of 2023, it is classified in the Q3 category for both Accounting and Finance, reflecting its notable standing within the academic community, with Scopus rankings placing it in the top 25% of journals in these fields. The Accounting Research Journal aims to engage researchers, professionals, and students by publishing original research articles, critical reviews, and insightful papers that challenge conventional thinking and inspire innovative practices. Given its converged years from 2005 to 2024, the journal serves as a vital resource for contemporary research and trends in accounting and finance, fostering a collaborative environment for knowledge sharing in the United Kingdom and beyond.
Asian Review of Accounting
Shaping the future of accounting research and practice.Asian Review of Accounting is a distinguished journal published by Emerald Group Publishing Ltd, dedicated to advancing the field of accounting through rigorous research and thoughtful analysis. Established in 1992 and continuing its commitment to academic excellence through 2024, the journal plays a vital role in disseminating knowledge within the realms of accounting and finance, reflected in its Q3 ranking in both fields for 2023. The journal invites submissions that address contemporary issues, methodologies, and innovations in accounting practices and financial management, thereby serving as a platform for researchers, professionals, and students alike to explore and contribute to this ever-evolving discipline. Despite not offering open access, the journal maintains a strong impact in the scholarly community, with Scopus rankings placing it in the competitive 50th percentile for Business, Management, and Accounting. Engaging with the Asian Review of Accounting means participating in a dialogue that shapes the future of accounting research and practice in Asia and beyond.
Accounting Perspectives
Advancing Knowledge in Complex Financial Landscapes.Accounting Perspectives, published by WILEY, is a leading journal in the field of accounting and finance, aiming to foster innovative research and discussions that significantly contribute to understanding complex financial landscapes. With an ISSN of 1911-382X and E-ISSN of 1911-3838, this journal serves as a valuable resource for academics and professionals alike, exploring a diverse span of topics within its fields of study. Since its inception in 2007, it has established itself with a notable impact factor, achieving a Q3 ranking in Accounting and a Q2 ranking in Finance in 2023. The journal's position within the Scopus ranks, particularly its #152 out of 317 in Finance and #100 out of 176 in Accounting, underscores its relevance and influence in its respective categories. Although the journal operates under a subscription model, its commitment to excellence ensures that it remains pivotal for researchers, offering insights that are both practical and theoretical. By engaging with current trends and pivotal issues in the field, Accounting Perspectives continues to shape the discourse, making it an essential publication for students and seasoned professionals who aim to advance their understanding and application of accounting principles.
African Journal of Accounting Auditing and Finance
Fostering innovation in accounting practices continent-wide.African Journal of Accounting Auditing and Finance (ISSN: 2046-8083, E-ISSN: 2046-8091) is a prominent academic journal published by INDERSCIENCE ENTERPRISES LTD, dedicated to advancing knowledge within the fields of accounting, auditing, and finance across the African continent. With a commitment to promoting rigorous research and practice, the journal serves as a critical platform for researchers, professionals, and students to share innovative findings, best practices, and emerging trends relevant to the dynamic financial environment in Africa. As the journal navigates through a landscape of increasing complexity in financial regulations and accounting standards, it aims to foster dialogue and develop solutions for nuanced challenges faced by African economies. While currently not an open-access journal, it still maintains high scholarly standards and promises valuable insights that contribute to the development of both academic knowledge and professional practice in these key areas.
Journal of International Accounting Research
Bridging Theory and Practice in Global AccountingJournal of International Accounting Research, published by the American Accounting Association, serves as a pivotal platform for scholars and practitioners in the fields of accounting and international business management. With an ISSN of 1542-6297 and E-ISSN 1558-8025, this esteemed journal has been contributing to the discourse on international accounting practices since its inception in 2007, covering insightful research up to 2024. Recognized in the Q3 quartile for Accounting and Q2 quartile for Business and International Management, the journal ranks among key players in its category, positioned within the 28th percentile for Accounting and the 23rd percentile for Business and International Management in Scopus rankings. By disseminating cutting-edge studies and rigorous analyses, the journal aims to bridge theoretical insights with practical applications, promoting a deeper understanding of accounting's role in the dynamic landscape of global business. Although it currently does not offer open access, its articles are highly valued for their contributions to the evolving challenges faced by accounting professionals around the globe.