Proprietary Theory; Shareholder Communication; Corporate Governance. Nevertheless, there is a need to improve corporate reporting in Saudi Arabia in terms of company risks and related mechanisms. Nigeria has been considered among the nations in the world with high debt profile. Until the beginning of 2019, the total number of certified public accountants in Saudi Arabia is 958, which is very low when compared with the level of public accountant’s needs in the market. While the editors encourage all forms of research, it must contribute to the discipline of accounting. 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. Articles that deal pri … This has been a great source of concern by the academia, policy maker, and government. The journal welcomes theoretical, empirical, and case studies contributions. While the low nature of the disclosure quantity is explained by size and to some extent management efficiency, the poor disclosure quality is jointly and individually explained by corporate size, management efficiency and liquidity. Its objective is to promote research in economics and management sciences while publishing original articles or articles adapted to a given context. Accounting, Auditing & Accountability Journal available volumes and issues. Evidence from Saudi Arabia, Accounting Students’ Desire to Work as Certified Public Accountants (CPA): Empirical Evidence from Saudi Arabia, Literature Review of Taxation and Debt Servicing in Nigeria, International Journal of Auditing and Accounting Studies, Publication Ethics and Publication Malpractice Statement, Marcelo Antonio Pierri Junior, Rita de Cássia C. Pepinelli and Luiz Alberton, Sani D. Mohammed, Aminu Hassan and Ahmed J. Bala, Muneerh Mashari AL-Hazzani and Khalid Al-Adeem. This study is aim at determining the extent to which changes in direct taxes as a sources of revenue as it is in developed nation can be generated to settle the Nigerian debt burden. Therefore, this study aims to examine the desire of accounting students in Saudi universities to work as CPA, factors affecting accounting students to pursue CPA and challenges facing them in achieving their desire to work as CPA.Based on a questionnaire distributed to 101 students in three Saudi universities, the findings suggest that the majority of the accounting students in Saudi universities have the desire to work as CPA. This study may be replicated for Saudi corporate reports in the years following the IFRS adoption with an eye for comparing the results of the two periods to further examine the nuances of corporate communications with shareholders. AJAAF publishes original papers, review papers, technical reports and case studies. The readership of AJAAF consists of academic institution professors, researchers, graduate students and accounting, auditing and finance professionals and business executives. Correspondence can be addressed to The Editor, Review of Accounting and Auditing Studies . Journal list menu . 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. 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. These challenges include difficultyof professional exam, high costs of training programs and failure of the accounting and auditing curricula in Saudi universities to include IFRS and international auditing standards. ... Tools. Audit fees. Briefs and research notes are not published in this journal. Books and journals Case studies Expert Briefings Open Access. The sources of revenue generated to finance the debt profile have not been fully harness, most especially the tax revenue among others that can be used to relief the debt and enhance economic growth. Mandatory audit rotation. It will also publish book reviews. Keywords: Legitimacy theory, Social and environmental disclosure, Vulnerability, Exploitability, Oil and gas industry, less developed countries, Nigeria. Keywords: Debt, Direct tax, Indirect tax, Nigeria, Revenue. According to the Ministry of Trade and Investment, the total number of companies and institutions in Saudi Arabia amounted to 1.13 million by the end of 2018. The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. International Journal of Auditing and Accounting Studies, international journal that publishes research, intensive articles, and scientific manuscripts focusing. The IJAAPE readership comprises academics, practitioners, consultants, and research students with an interest in research in the field of accounting, auditing, and performance evaluation systems. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. CiteScore: 2.0 ℹ CiteScore: 2019: 2.0 CiteScore measures the average citations received per peer-reviewed document published in this title. This journal also publishes Open Access articles, ProQuest Advanced Technologies Database with Aerospace, Technology and Management [TEMA] (WTi Frankfurt), Agenzia Nazionale di Valutazione del sistema Universitario e della Ricerca (ANVUR), Australian Business Deans Council Journal Rankings List, Cabell's Directory of Publishing Opportunities, Chartered Association of Business Schools (CABS) Academic Journal Guide, Excellence in Research for Australia (ERA), Journal information in Keywords: Audit firm changes. ISSN :- 2582-3272 On the other hand, our results in non Big Four to Big Four and Big Four to non Big Four switches demonstrate that audit quality doesn’t influence the audit firm switch and what really matters is the competition in the market. Auditing: A Journal of Practice & Theory contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena). Harvey Doğrusallık Testi” [Journal of Accounting, Finance and Auditing Studies 2/1 (2016) 113-124] Corrigendum to “Analysis of Market Efficiency at Borsa İstanbul: Harvey Linearity Test” [Journal of Accounting, Finance and Auditing Studies 2/1 (2016) 113-124] Doi: 10.32602/jafas.2020.035 The conclusion of the study is that taxation as a source of revenue in Nigeria have been underutilized even though, it has the capacity to generated huge revenue to reduce and even pay off debt burden of the Nigerian government, and expenditure to promote economic growth. Keywords: IFRS, accounting information, quality, timely loss of recognition, efficiency, investment policies. 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? 1995) or a single region (e.g., Simon et al. Founded in 1992, the Journal of International Accounting, Auditing and Taxation (JIAAT) publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. The journal is committed to the principle that distinctive scholarship is rigorous. Accounting, Auditing & Accountability Journal (AAAJ) is an interdisciplinary accounting research journal publishing investigations of accounting, auditing and accountability issues and their impacts on policy, practice and society. Advanced search. China Journal of Accounting Studies Publishes international research on accounting and finance research, including management accounting, auditing, public sector accounting and corporate governance. CiteScore values are based on citation counts in a range of four years (e.g. Keywords: Corporations. The manuscripts may also have an analytical, theoretical or methodological focus. International Journal of Auditing and Accounting Studies (IJAAS) is double blind reviewed international journal that publishes research, intensive articles, and scientific manuscripts focusing on all aspects of Auditing and Accounting topics. A variety of academic journals publish accounting and auditing research.. Publishing in leading accounting journals affects many aspects of an accounting researcher's career, including reputation, salary, and promotion. 2726. The Journal aims to promote high quality accounting research covering issues primarily related to Taiwan, the Greater China region, and other emerging markets. Sponsored by the Academy of Accounting and Financial Studies, … International Journal of Accounting & Information Management available volumes and issues. We use word count and complianceoriented content analysis to measure the quantity and quality of SED respectively. Contents. 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?. Given the Journal’s use as a teaching tool, articles most likely to be accepted are those which deal with pragmatic aspects of public sec-tor auditing. Journal of Financial Economics. After empirical validation, we noted that whatever the approach used, the timely loss of recognition no longer plays its role as a mechanism to combat asymmetricv information in the socalled postadoption phase of IFRS. Timeseries crosssection (TSCS) data for a sample of eight listed Nigerian oil and gas companies are collected for the period 2004–2013. Edited By: David Hay. Although a number of studies suggest that big audit firms provide higher audit quality in strict legal … Results documented show that listed companies in the Nigerian oil and gas industry make low disclosures on few Gloabal Reporting Initiative (GRI) items which exhibit low quality. Corporate Reporting, Board of Directors; Saudi capital market. All authors must declare they have read and agreed to the content of the submitted article. A full statement of our. Affiliated to the Allied Academy publications, the journal adheres to double blind peer review to ensure the originality and quality of the publication. Journal of Accounting, Finance and Auditing Studies welcomes articles from different institutions and countries. Conference papers may only be submitted if the paper has been completely re-written (. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. easy print format (PDF), International Journal of Accounting, Auditing and Performance Evaluation, Big data analytics, audit data analytics and management accounting, IFRS/IAS compliance, financial reporting in emerging/transitioning economies, accountants' judgment, international accounting convergence and harmonisation, Creative accounting and quality of financial reporting; risk in accounting, Integrated reporting; financial reporting and capital market's reaction, Earnings management, shareholder reactions, Corporate governance practices in developing/developed worlds, Communication and financial reporting on the internet, Rule-based accounting versus principle-based accounting, Accounting practices for financial instruments, Social and environmental reporting: comparisons across nations, Cultural impact on financial reporting; segmental reporting, Accounting practices for intellectual capital, other intangible assets; complex mergers and acquisitions; disclosure of financial forecasts in annual reports, Domestic and international taxation; transfer pricing. Peer Review. Journal of Empirical Research in Accounting & Auditing publishes original research using analytical, empirical, experimental, case-based analysis, surveys, and field studies in all areas of accounting, auditing, and finance research. There was no significance in the voluntary changes, which may be a consequence of the circumstances that they occurred, and they may be motivated by misunderstandings with the auditing firm, by the search of better quality in the services. Books and journals Case studies Expert Briefings Open Access. 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. 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. Indeed, our study focuses on the French context, more particularly the SBF 120 companies, which offers the advantage of translating the situation of the French financial market in the most transparent way possible. Read the latest articles of Journal of International Accounting, Auditing and Taxation at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature We use pooled ordinary least squares (OLS) with panel corrected standard errors to examine the relationship between SED quantity and quality, on the one hand, and the six regressors, on the other hand. European Journal of Accounting, Auditing and Finance Research is an international peer-reviewed journal published by the European Centre for … Read the latest articles of The International Journal of Accounting at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature All of these companies and institutions need the services of certified public accountants, whether to audit the financial statements, to approve Zakat and tax reports or other accounting and consulting services. In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. 7552. Furthermore, our findings imply that legitimacy theory is useful in explaining SEDs in Nigeria through the extent of management efficiency and liquidity. Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. European Journal of Accounting, Auditing and Finance Research is an international peer-reviewed journal published by the European Centre for … the transition to IFRS, on the quality of accounting information. The main studies to examine cross‐country audit fee models are Taylor and Simon (1999) and Wingate (1994). The objective of this study is to observe whether the audit fees are affected during the audit firm changes in the period of 2010 and 2014 in Brazil. The methodology used in this study is descriptive that review the literature on direct taxes and debts. This study examines the impact of the change in accounting standards, i.e. Saudi Arabia is a unique case as it is one of the largest economies in the Middle East region. For authors, reviewers, editors and board members. Journal updates. Our study covers the period from 2002 to 2012. International Journal of Auditing and Accounting Studies (IJAAS) is double blind reviewed international journal that publishes research, intensive articles, and scientific manuscripts focusing on all aspects of Auditing and Accounting topics. 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. However, students have expressed some challenges that present difficulties in achieving their desire. The study finds that the board of directors and top management both situate shareholders as owners. 357. 1992) or a collection across regions (Haskin & Williams 1988). Financial statements and annual reports are prepared in line with the proprietary view of the firm. The Journal of Accounting, Auditing, and Finance (JAAF), peer-reviewed and published quarterly, is an indispensable resource for accounting and auditing researchers, faculty and students. ... International comparability and translation: how is the concept of equivalence used and understood in accounting research? International Journal of Auditing. on all aspects of Auditing and Accounting topics. Anthropology Archaeology Business and Management Sciences Economics, Finance and Accounting Electrical Engineering Engineering Environmental science History Materials Engineering Mathematics Register Bestsellers 240. The Journal of Modern Accounting and Auditing is an international, scholarly and peer-reviewed journal (print and online) published monthly by David Publishing Company, USA which was founded in 2001. Academic journals are peer-reviewed periodicals that publish research papers. Besides original papers, etc., IJAAPE also has a practitioner forum which aims at publishing case-based studies from practitioners, in particular. International Journal of Accounting and Auditing is a peer reviewed open access journal publishing research manuscripts, review articles, editorials, letters to the editor in the area of Accounting and Auditing. Following the transition to IFRS, timely loss of recognition has not been a mechanism for improvement for the effectiveness of investment policies. The finding also revealed that the most important factors that affect accounting students to pursue CPA are: financial gains, professional development opportunities and opportunities to be independent. Readership. 148. 360. IJAFAME is a bi-monthly (one issue every two months) peer-reviewed scientific journal dedicated to research in finance, accounting, auditing, management and economics. The scope of the Journal is broad. This is the focus of this study. The Brazilian audit market case can represent different aspects of audit market competition because our market structure and institutional environment of an emergent country. However, there is limited or no studies on the relationship between the direct taxes and debt burden in Nigeria. 6.79. 51.03. The articles to be submitted should be in English or Turkish. This result is possible because of the competition among firms, once there is a coincidence in the firm change period (2012). Follow journal. IJAAPE addresses the complete spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. Aims & scope. JIAAT articles deal with most areas of international accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management … Submitted articles should not have been previously published or be currently under consideration for publication elsewhere. We conducted a content analysis of the annual reports and financial statements of 62 such corporations to discern the tone of the top management and board of directors. These include case studies, ideas on new audit method-ologies or details on audit training programs. As this is a multidimensional concept, we have decided to refer to a particular aspect of accounting information, namely accounting timely loss of recognition. 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. All articles for this journal must be submitted using our online submissions system. 11.999 Q1. View/Download Recently Accepted Manuscripts. Academy of Accounting and Financial Studies Journal (AAFSJ) is a professional periodical that offers open access forum to publish the latest and most relevant research innovations in this field. Hence, taxation need to be harness properly, as it is in other developed world, to enable government finance and pay offits debts, expenditure and promote economy growth and development. More specifically, this research tried to discover the effects of the mandatory and voluntary changes in the audit fees and their consequences in the audit market competition. Saudi Arabia’s corporate reporting might be improved by addressing the risks companies face and related approaches to risk management. Frequency :- Bi-Annual. The paper provides empirical evidence showing that listed Nigerian oil and gas companies are exploiting the vulnerabilities of Nigeria as a resourcerich lessdeveloped country. Impact factor: 1.034. The Sustainability Accounting, Management and Policy Journal (SAMPJ) brings together research from a range of disciplinary approaches to address social and environmental sustainability challenges and the social and environmental consequences of climate change. Because analysis was limited to 62 companies and no inferences were made regarding the texts, the findings must be generalized with caution. The journal publishes high quality research papers in finance and economic aspects of accounting and auditing. To ensure the quality of the publications, all submitted manuscripts will be peer-reviewed by invited experts in the field. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear … Keywords: Saudi Arabia, CPA, Accounting students , Accounting Challenges. 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