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Journal of International Accounting, Auditing and Taxation
H-index 8

Journal of International Accounting, Auditing and Taxation

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 400 6 10 6

Additional Metrics

Number of Best Scientists*: 10
Documents by Best Scientists*: 15
Top 100 Ranked Scientists*: 0
SCIMAGO H-index: 54
SCIMAGO SJR: 0.746
Impact Factor: 3.7

Overview

Top Research Topics at Journal of International Accounting, Auditing and Taxation?

Journal of International Accounting, Auditing and Taxation tackles a plethora of topics, such as Accounting, Audit, Earnings, Finance and Sample (statistics). While it focused on Accounting, it was also able to explore topics like Stock exchange and Corporate governance. Topics in Corporate governance explored in it were investigated in conjunction with research in Emerging markets and Voluntary disclosure.

Many of the studies tackled connect Audit with a similar field of study like Public relations. The journal explores topics in Earnings which can be helpful for research in disciplines like Incentive, Monetary economics and Capital market. The research on Monetary economics featured in the journal combines topics in other fields like Tax reform, Tax avoidance and Value-added tax.

Aside from discussions in Tax avoidance, the journal also deals with the subject of State income tax which intersects with International taxation disciplines. Equity (finance) and International Financial Reporting Standards studies are all carried out as a component of the study in Finance presented. Mark-to-market accounting research presented in the journal encompasses a variety of subjects, including Positive accounting and Fair value.

  • Accounting (69.14%)
  • Audit (22.72%)
  • Earnings (14.57%)

What are the most cited papers published in the journal?

  • A study of the relationship between corporate governance structures and the extent of voluntary disclosure (868 citations)
  • Perpetuating traditional influences: voluntary disclosure in malaysia following the economic crisis (306 citations)
  • Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (291 citations)

Research areas of the most cited articles at Journal of International Accounting, Auditing and Taxation:

The journal articles tackle a plethora of topics, such as Accounting, Audit, Corporate governance, Chief audit executive and International Financial Reporting Standards. The most cited articles facilitate discussions on Accounting that incorporate concepts from other fields like Emerging markets and Finance. The published papers explore issues in Corporate governance which can be linked to other research areas like Independence and Stakeholder.

What topics the last edition of the journal is best known for?

  • Law
  • Finance
  • Accounting

The previous edition focused in particular on these issues:

The journal is mainly concerned with subjects like Accounting, Sample (statistics), Audit, Corporate governance and Earnings. The studies in Accounting featured incorporate elements of Quality (business) and Stock exchange. The study of Endogeneity and how it intertwines with concepts under Institution and Financial crisis were explored in the presented Audit research.

While Corporate governance is the focus of Journal of International Accounting, Auditing and Taxation, it also provided insights into the studies of Higher education, Voluntary disclosure and Independence. Some problems in Earnings that were presented in the journal overlapped with concepts under Loan, Market discipline, Financial system and Monetary economics. The research on International Financial Reporting Standards tackled can also make contributions to studies in the areas of Professional development, Convergence (economics) and Incentive.

The most cited articles from the last journal are:

  • Income smoothing in European banks: The contrasting effects of monitoring mechanisms (3 citations)
  • CEO succession origin, audit report lag, and audit fees: Evidence from Iran (2 citations)
  • The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement (2 citations)

Papers citation over time

A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.

The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.

The top authors publishing in Journal of International Accounting, Auditing and Taxation (based on the number of publications) are:

  • Donna L. Street (14 papers) absent at the last edition,
  • Robert K. Larson (10 papers) absent at the last edition,
  • Ajay Adhikari (6 papers) absent at the last edition,
  • Rasoul H. Tondkar (5 papers) absent at the last edition,
  • Ahsan Habib (5 papers) absent at the last edition.

The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.

Only papers with recognized affiliations are considered

The top affiliations publishing in Journal of International Accounting, Auditing and Taxation (based on the number of publications) are:

  • College of Business Administration (15 papers) absent at the last edition,
  • University of Dayton (10 papers) absent at the last edition,
  • James Madison University (10 papers) absent at the last edition,
  • University of Southampton (8 papers) published 1 paper at the last edition the same number as at the previous edition,
  • Virginia Commonwealth University (7 papers) absent at the last edition.

The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.

Publication chance based on affiliation

The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.

The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.

During the most recent 2021 edition, 0.00% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 7.14% were posted by at least one author from the top 10 institutions publishing in the journal. Another 10.71% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 17.86% of all publications and 64.29% were from other institutions.

Returning Authors Index

A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.

The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.

Returning Institution Index

The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.

The experience to innovation index

Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).

The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:

  • Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
  • Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
  • Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
  • Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
  • Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

Enhance Your Accounting Studies with research

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Top Publications

  • Diffusion theory, national corruption and IFRS adoption around the world

    Moataz El-Helaly;Collins G. Ntim;Manar Al-Gazzar

    (2020)
    51 Citations
  • The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK

    (2021)
    45 Citations
  • Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis

    Sami Adwan;Alaa Alhaj-Ismail;Claudia Girardone

    (2020)
    19 Citations
  • The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions

    Mohamed H. Elmagrhi;Collins G. Ntim;Yan Wang;Ahmed A. Elamer

    (2021)
    16 Citations
  • Book-tax differences and risk: Does shareholder activism matter?

    (2022)
    12 Citations

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Best Scientists Contributing to This Journal

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