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Accounting and Taxation

Institute for Business and Finance Research

Finance & Accounting
ABDC C
Abstract coverage—see Methodology
Recent paperssorted by most recent
PaperYearCitations
The Interest, Knowledge, And Usage Of Artificial Intelligence In Accounting: Evidence From Accounting Professionals
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THE ASSOCIATION BETWEEN TAX AGGRESSIVENESS AND ENVIRONMENTAL PROTECTION IN CHINESE PUBLIC FIRMS
Shuoheng Niu et al.
20212 citations
THE DIFFERENTIAL IMPACT OF PRIVATE AND PUBLIC DEBT ON ACCOUNTING CONSERVATISM
Fengyun Wu
20211 citations
Income Tax Administration In Ghana: Perceived Implementation Challenges
Salahudeen Saeed
20211 citations
IMPACT OF THE 2017 TAX CUTS AND JOBS ACT ON FOREIGN CASH HOLDINGS OF U.S. MULTINATIONAL CORPORATIONS
Herman Manakyan & Ani Manakyan Mathers
20210 citations
ANALYSTS’ IFRS KNOWLEDGE, FORECAST ERROR, AND SEC’S ELIMINATION OF THE 20-F RECONCILIATION
Hunter M. Brooks & Xiaoxiao Song
20210 citations
IMPACT OF CULTURE ON INTERNATIONAL FINANCIAL REPORT STANDARDS ASSESSMENT OF FAIR VALUES MEASUREMENT
Daniel Acheampong
20210 citations
The Relationship Between Critical Accounting Estimates And Critical Audit Matters
Arianna S. Pinello et al.
20207 citations
Foreign Exposure Level And The Impact Of The 2017 Tax Cuts And Jobs Act On Valuation Of Us Multinational Companies
Gow‐Cheng Huang et al.
20206 citations
The Economic Consequence Of International Financial Reporting Standards Adoption: Evidence From Corporate Tax Avoidance In Gulf States
Enas A. Hassan
20205 citations
An Improved Method For Estimating Discount Rates For Listed Company Valuation
Yan‐Fu Li
20200 citations
Cost Of Debt And Auditor Choice
Sherry Fang Li
20200 citations
Micro Analysis Of Audit Revenue In New Zealand
Umapathy Ananthanarayanan & Peter Harris
20200 citations
Small Business Owners’ Perception On Value Added Tax Administration In Ghana: A Preliminary Study
Salahudeen Saeed
20200 citations
Capital Market Consequences Of Expectations Management In The Postregulation Fair Disclosure Period
Sherry Fang Li
20190 citations
AN INTERNAL CONTROL EVALUATION TOOL FOR PROPERTY EXPENDITURES
Lou X. Orchard et al.
20190 citations
Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market
Anh Huu Nguyen et al.
20181 citations
BIG OIL IN A SMALL TOWN: THE EFFECTS OF A LARGE ECONOMIC EVENT ON SMALL BUSINESS SALES
Amy Bieber et al.
20181 citations
Modelling Utility Financial Viability Using Logistic Regression: Evidence From Florida
Daniel Acheampong et al.
20180 citations
The Role Of Company Specific Information In Valuation Models Used In The Uae
Hafiz Imtiaz Ahmad & Khaled Aljifri
20180 citations

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