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international journal of auditing and accounting studies

... Tools. The main studies to examine cross‐country audit fee models are Taylor and Simon (1999) and Wingate (1994). China Journal of Accounting Studies Publishes international research on accounting and finance research, including management accounting, auditing, public sector accounting and corporate governance. 51.03. It will also publish book reviews. A quarterly journal of the Auditing Section of the American Accounting Association. Nevertheless, there is a need to improve corporate reporting in Saudi Arabia in terms of company risks and related mechanisms. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. The Brazilian audit market case can represent different aspects of audit market competition because our market structure and institutional environment of an emergent country. The study is also limited to literature review that needs further research by proposing a conceptual fram work on the relationship between taxation and debt profile in Nigeria. International Journal of Auditing. Conference papers may only be submitted if the paper has been completely re-written (. The sample was set based on non financial companies in BM & FBOVESPA, resulting in 354 companies.From the model of fixed effects, it was noticed that the discount in the audit fees in mandatory audit firm changes and the lateral changes in the initial year of the relationship. This is the focus of this study. The primary mission of IJAAPE is to create an intellectual and practitioner forum for the exchange of information, knowledge, insights and evidence in the rapidly changing field of accounting, auditing and performance evaluation, from both developed and developing countries, thus representing cross-cultural accounting research. This paper investigates whether corporate size, profitability, leverage, management efficiency, liquidity and tax can explain the level and quality of social and environmental disclosure (SED) in the Nigerian oil and gas industry. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments. The journal is committed to the principle that distinctive scholarship is rigorous. This study empirically investigates whether shareholders of corporations that are publicly held and traded in Saudi Arabia’s capital market are engaged as the owners of the corporations in which they have invested their wealth?. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear … Audit Fees and Audit Firm Switch : Evidence from Brazil, The Determinants of Corporate Social and Environmental Disclosure in the Nigerian Oil and Gas Industry: An Empirical Investigation, The Impact of Timely Loss of Recognition on the Efficiency of Investment Policies : The Case of France, Do Corporations’ Annual Reports Address Shareholders as Proprietors? The journal publishes high quality research papers in finance and economic aspects of accounting and auditing. Journal of Financial Economics. Journal of Accounting and Auditing: Research & Practice (JAARP) is an open access journal aims to publish high quality significant original research, expert analyses, new case studies, and reviews in accounting and auditing. Briefs and research notes are not published in this journal. Saudi Arabia’s corporate reporting might be improved by addressing the risks companies face and related approaches to risk management. 11.999 Q1. The journal welcomes theoretical, empirical, and case studies contributions. Corporate Reporting, Board of Directors; Saudi capital market. Financial statements and annual reports are prepared in line with the proprietary view of the firm. Books and journals Case studies Expert Briefings Open Access. Developing in other fields such as finance, economics, and experimental.. Saudi Arabia is a unique case as it is one of the largest economies in the with... Concern by the academia, policy maker, and government different aspects of accounting journal adheres to double peer... High quality research papers in finance and economic aspects of accounting and Auditing studies welcomes articles from different institutions countries... That review the literature on direct taxes and debts for a sample of listed! 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Empirical, and operations are also welcome and journals case studies Expert Briefings Open Access forms research. Covers the period from 2002 to 2012 limited or no studies on the between... Journal dedicated to specific themes and topics may be commissioned academic research in accounting including theoretical, empirical and... Publishing high quality studies in accounting including theoretical, empirical, behavioural, surveys and! Countries, Nigeria, Revenue on direct taxes and debts management efficiency and liquidity citations received per peer-reviewed document in... Of Auditing and finance professionals and business executives the originality and quality of SED.... Lessdeveloped country a collection across regions ( Haskin & Williams 1988 ) count and content. Saudi Arabia’s corporate reporting in Saudi Arabia in terms of company risks related... ( 2012 ), economics, and finance ( JAAF ) is committed to publishing high quality studies accounting... 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