Journal of International Accounting Auditing and Taxation

Scope & Guideline

Advancing knowledge in global accounting practices.

Introduction

Welcome to the Journal of International Accounting Auditing and Taxation information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Journal of International Accounting Auditing and Taxation, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN1061-9518
PublisherELSEVIER
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 1992 to 2024
AbbreviationJ INT ACCOUNT AUDIT / J. Int. Account. Audit. Tax.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressRADARWEG 29, 1043 NX AMSTERDAM, NETHERLANDS

Aims and Scopes

The Journal of International Accounting Auditing and Taxation (JIAAT) aims to contribute to the understanding and development of accounting, auditing, and taxation practices on an international scale. The journal focuses on the intersection of these fields, exploring their implications for policy, regulation, and corporate governance.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
The Journal of International Accounting Auditing and Taxation has seen the emergence of several trending themes that reflect contemporary issues and innovations within the fields of accounting, auditing, and taxation.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

Over recent years, certain themes within the Journal of International Accounting Auditing and Taxation have shown a decrease in prominence. This may reflect shifts in researcher interest or evolving priorities within the fields of accounting, auditing, and taxation.
  1. 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.
  2. 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.
  3. 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.
  4. 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.

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