Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 204

JAT Articles

Robot taxation: The scrapping of automated checkout machines

May 2024

This paper examines the recent trend among major retailers to scrap self-checkout machines in favor of returning to human cashiers, exploring the underlying reasons beyond customer dissatisfaction and inventory shrinkage. Through quantitative analysis of tax incentive reversals and their impact on capital investment decisions, we investigate the role of tax policy changes, specifically the expiration of accelerated...

Author(s): Bret Bogenschneider

Predictors and measurement of tax management behavior: A conceptual paper

May 2024

This study aims to develop a conceptual model demonstrating the predictors and measures for tax management behavior. The study also proposes the mediating role of management accounting systems in the model. A deductive approach was utilized to propose that board effectiveness, managerial competencies, and management accounting systems are predictors of tax management, while strategic responses serve as construct...

Author(s): Zainabu Tumwebaze, Stephen K. Nkundabanyanga, Laura Orobia and Irene Nalukenge

Managing, measuring, and reporting geopolitical risk exposure: New challenges and current evidence

March 2024

Geopolitical risks pose a significant threat to many companies' performance, necessitating the acquisition and evaluation of reliable information to manage these risks effectively. Furthermore, increased legal requirements in recent years demand more comprehensive reports on firm-specific risks. Therefore, detailed knowledge of the regulatory framework, accounting implications, and measurement is essential for...

Author(s): Dennis Voeller

Do firm-specific factors moderate the impact of COVID-19 on firm performance? An empirical study from listed companies in North America

March 2024

In the face of unprecedented economic challenges posed by the COVID-19 pandemic, this pioneering study examines how firm-specific factors shape the pandemic's impact on firm financial performance. By analyzing data from 12,826 firm-year observations across 14 sectors in North America from 2019 to 2023, the study investigates the moderating role of company size, leverage, earnings management, CEO compensation, and...

Author(s): Kousay Said

Quantitatively immaterial audit misstatements matter qualitatively

February 2024

The research aimed to assess whether quantitatively negligible (immaterial) misstatements identified by auditors could offer valuable qualitative information for investors. The objective was to explore the qualitative characteristics of these quantitatively trivial misstatements. Initially, through a literature analysis and expert evaluation, the most significant qualitative characteristics were identified....

Author(s): Audrius Masiulevicius

The impact of IFRS 9 on listed companies in China

January 2024

With the intensification of world economic integration, IFRS has become more widely used through continuous innovation and reform. It quickly became the goal of the gradual unification of domestic accounting standards. On November 12, 2009, the IASB issued a different version of the former International Financial Reporting Standard for financial assets in accounting operations classification and measurement, namely IFRS...

Author(s): Cristiane Benetti, Joshua Onome Imoniana Cao Yuqing, Renato Guimaraes and Luciane Reginato  

Digital ethics and taxpayers’ attitude in Greece: Evidence and policy recommendations for the future

December 2023

New technologies transform public policies and the services provided to citizens, contributing significant added value to them individually or collectively. The same applies to the case of Artificial Intelligence (AI) in Tax Administration (TA). Contemporary TA integrates in its operation a number of algorithmic applications in high impact areas of taxation. This paper aims to analyze Greek taxpayers’ attitudes...

Author(s): Maria Priniotaki

Financial accountability mechanisms in local governments in Uganda: A case of Kabale District Local Government

November 2023

The purpose of the study is to present financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal...

Author(s): Perpetua Arinaitwe, Marus Eton, Moses Agaba, Abanis Turyehebwa, Bernard Patrick Ogwel and Fabian Mwosi  

CPA’s perception(s) regarding the Covid-19 crisis: A questionnaire development and validation

July 2023

The purpose of this study is to develop a valid and reliable questionnaire concerning the Certified Public Accountants’ (CPA) perception(s) regarding the Covid-19 pandemic and to provide insights into this issue. A questionnaire was developed combining the key aspects of professional guidelines, prior literature, and experts’ opinions. Our study focuses on the perceptions of Greek CPAs, ensuring the validity...

Author(s): Evangelos Chytis, Marios Fasoulas, Stergios Tasios and Michail Nerantzidis

To cancel debt or not to cancel debt: Evaluation of debt cancellation or provide a tax credit

July 2023

U.S. students are facing unprecedented student loan debt levels, roughly $1.75 trillion. The Biden Administration is proposing a debt relief program that will cancel student loan debt up to $20,000 for Pell Granted individuals. However, the current plan has faced substantial legal challenges and political pressure, and as suggested, it could increase the current inflation crisis. However, the size of the inflation...

Author(s): Jose Jay Vega, Jan Smolarski, Nikki Shoemaker and Kelly Noe

Cash flow effect and financial performance of quoted oil and gas sector 2013-2022: Evidence from Nigeria

July 2023

The study aimed to explore the impact of cash flow on the financial performance of publicly listed oil and gas companies in Nigeria. An ex post facto research design was employed for this investigation. The study's focus was on the seven oil and gas companies listed on the Nigerian Exchange Group (NGX) as of December 31st, 2022, which constituted the population and sample due to its manageable size. The time frame...

Author(s): Kolawole Fijabi, Isiaka Bello, Rasheed Lasisi and Chris Akenroye

Migrant remittances, financial market development, and per capita real growth in sub-Saharan Africa

July 2023

The inflow of migrant remittances to developing economies in the recent past has been one of the most topical issues discussed in growth literature due to the increasing volume, stable nature, and capacity to enhance growth. This study examines the effect of migrant remittances and financial market development, on per capita real growth in sub-Saharan Africa (SSA). Data from twenty-seven African countries between the...

Author(s): Olapeju Akorede Ikpesu

Determinants of business tax compliance: A case study of Togo

June 2023

The results of a survey conducted by the Office of Togolese Revenue (OTR) in 2019, which covered 413 formal firms, show that several factors are key determinants of businesses' willingness to pay taxes. These include appreciation of tax fraud, amendment of tax laws, tax knowledge, tax beneficiaries, bribes, severity of penalties, legitimacy of customs duties, appreciation of tax amount, tax burden, legitimacy of...

Author(s): Koku Eli Soglo and Isaac Amedanou

Influence of computer literacy levels on tax compliance among Harare central business district small and medium enterprises

June 2023

The goal of this research is to ascertain the influence of computer literacy levels on tax compliance among Harare central business district small and medium enterprises. The research employed a survey descriptive research approach, in which primary data collection methods and self-administered questionnaires were used to collect quantitative data and 13000 SMEs were the intended audience. Using stratified random...

Author(s): Nhundu Walter and Matamande Wilson

Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China

June 2023

In China, the split-share structure reform (SSR) has many benefits in helping decrease agency costs and normalise the stock markets. This paper explores the specific effects of this policy on firms’ signalling behaviour, audit fee charges and the meeting or beating earnings expectation (MBE) strategy through empirical research into the relations of these three subjects, combined with a cross-sectional analysis of...

Author(s): Shaorou Hu, Chenyu Liu and Ming Liu

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

January 2023

The study aimed to determine the role of document completeness as a moderating variable in the relationship between knowledge of tax relaxation and taxpayer compliance and the relationship between tax relaxation policy socialisation and Small and Medium Enterprises (SMEs) taxpayer compliance registered at the North Malang - East Java - Indonesia Primary Tax Service Office. The moderation test in this study used WarpPLS,...

Author(s): Rahayu Yayuk Ngesti 

The effect of tax cuts and jobs act on corporate debt ratios

January 2023

The Tax Cuts and Jobs Act (TCJA), effective on December 22, 2017, is the most comprehensive overhaul of the U.S. tax code in the last 30 years. Historically, when corporate tax rates are high, the interest deduction on debt is greater, thereby reducing firms’ taxable income. However, with the new reforms significantly reducing corporate tax rates, the deductibility of the interest is no longer as favorable. In...

Author(s): Yu Zhang, Andrea Chiasson, Xun Li and Shari Lawrence

Trend analysis of the immediate post-adoption effects of IFRS 9: An emerging market evidence

December 2022

IFRS 9 is a global standard whose impact is expected to vary depending on banks’ credit risk approach, size, and country of incorporation. Therefore, it is imperative to study the implementation effects of IFRS 9 in all regions in which IFRS 9 has been implemented. This paper examines the first-time post-adoption effects of IFRS 9 in the Ghanaian banking sector and addresses the gap in empirical academic...

Author(s): Taylor Daniel 

Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective

October 2022

While revisiting the agency theory and how it models the relationship between a principal and an agent, we assess, through participant observation, the optimal contract form for the ubiquitous relationship, where a principal, delegates work to an agent. This forms the basis of the study, as it attempts to redefine the relationship between the taxpayer and the tax administrator. This research is an attempt to reverse the...

Author(s): Muritala Awodun, Olateju Somorin and Saka Olokooba

Information collection concern, procedural justice, and intention to use online tax software: A process model

October 2022

The purpose of this research is to investigate the relationships among the privacy concern for information collection, procedural justice, and intention to use online tax preparation software to file tax returns. Both experimental design and survey data were utilized in this study. The experiment treatment is a privacy policy/statement that presents the procedures that the online tax software companies may use to...

Author(s): Xiaoyan Chu, Xun LI, Jeffrey J. Haynie and Yu Zhang

Do peers matter for tax saving?

October 2022

This study aims to investigate if peers’ tax-saving success influences a firm’s tax aggressiveness. Relying on the inter-dependence amongst firms, the proposition that a firm would change its tax payment decisions is when it observes that its peer group achieves tax-saving success. A peer group was defined as the five firms most similar in size to the focal firm in the same industry. The authors examine...

Author(s): Xiaojun Lin, Rong Huang, Xunzhuo Xi and Feng Tang

Examination of confidence levels of taxpayers transitioning to making tax digital by industry sector in the UK

September 2022

The purpose of this study is to utilise social cognitive theory to investigate and establish through empirical study, the confidence levels of taxpayers with ‘Making Tax Digital’ and further to facilitate an assessment of the readiness of taxpayers to be compliant with making tax digital requirements by industrial sector. This study used a survey instrument to collect data from 202 businesses in the...

Author(s): Sadiq Mohammed 

Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions

September 2022

Settling tax debts with the U.S. Internal Revenue Service (IRS) as a service to accounting clients is categorized among the high-level negotiations skills widely sought from accounting graduates by employers. Through purposive sampling and analysis of 272 federal tax court cases decided between 2004 and 2021, this paper proposes to elucidate effective tax debt negotiations techniques. Judicially accepted and rejected...

Author(s): Lloyd Cynthia B. and Wadhwa Darshan 

Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip

July 2022

In recent years, some domestic and foreign scholars have studied the relationship between corporate social responsibility and corporate performance. Some of these studies show that there is a positive relationship; others found a negative correlation while others found no correlation between them. It is of great significance for internet enterprises to undertake corporate social responsibility when private sector...

Author(s): Chu Patrick Kuok Kun and Li Siqi 

Tax audit of legal entities, assisted by informational technology performed from revenue authorities

July 2022

This paper aims to explain how an information system upgrade aids tax authority efficiency in a developed country with significant deficiencies and weaknesses in its tax system and citizens’ tax awareness. Simultaneously, this research considers modern tax audit methods and their effect on legal entities. Through literature review, a questionnaire was drafted and sent to state tax auditors responsible for public...

Author(s): Lazos Grigoris, Petridou Maria, Karagiorgos Alkiviadis and Karagiorgou Dimitra

IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

July 2022

This paper compares the post-adoption effects of IFRS 9 on the income smoothing behavior of banks in Europe and Sub-Saharan Africa. The researchers extend their analysis to examine the effect of country-level governance on income smoothing. Using a sample of listed commercial banks in Europe and Sub-Saharan Africa, the authors employ varying econometric tests and panel regressions to investigate the hypotheses. The...

Author(s): Taylor Daniel and Aubert François 

Effects of earnings management on firms’ market-adjusted return

July 2022

Earnings announcement affects respective firms’ share prices based on their performances. Financial markets react to the bottom figure of the financial statements, which the authors believe include earnings management components. Similarly, earnings surprise also affects the market share. Therefore, they believe that there is a need for empirical analysis to understand the effects of earnings management and...

Author(s): QURESHI Qazi Ghulam Mustafa, MARD Yves and AUBERT Francois

Effect of individual CEOs’ characteristics on firms’ performance: Evidence from China

July 2022

This paper investigates the effect of individual chief executive officers’ (CEOs’) characteristics on corporate performance. CEOs across 50 Chinese firms over time were selected and it was discovered that CEOs’ specific factors play a significant role in their firms’ performance. CEOs’ demographic characteristics include their legal background, dual position (that is, as both CEO and...

Author(s): Law Philip and Ningnan Wanggao

Tax collection gaps and overdue tax debts: Greece, 2000-2019

April 2022

This paper deals with the process of accumulating overdue tax debts in Greece and brings out its main features. It focuses on the consistently high collection gap ratios that have led to the accumulation of tax arrears and, although the role of tax administration and debt stock management are acknowledged as crucial factors in reducing the collection gap and the stock of arrears respectively, it explores the role that...

Author(s): Nicholas Karavitis, Kosmas Paipetis and Maria Priniotaki

Impact of transfer pricing on revenue generation and debt profile in Nigeria

April 2022

Nigeria, a host to almost all the MNCs in the world, has continued to experience a significant loss in revenue through profit shifting techniques, which have increased public debt from N8.32 trillion in September 2013 to N36.3 trillion as at May 2021. The study aimed at examining the impact of transfer pricing on revenue generation and debt profile in Nigeria. Other objectives of this paper are to review the adequacy of...

Author(s): Ovie Ogidiaka, Eniola Samuel Agbi and Lateef Olumide Mustapha

Effects of shifting non tax revenue from Local government authorities to Tanzania Revenue Authority: The case of Morogoro Municipality

April 2022

The transfer of property tax and billboard fees collection from Local Government Authorities (LGAs) to Tanzania Revenue Authority (TRA) has had drastic consequences for LGAs budgets. This study seeks to examine the effects of shifting the collection of non-tax revenue from LGAs to TRA with reference to Morogoro Municipal Council (MMC). A questionnaire was administered to a sample size of 88 respondents, purposefully...

Author(s): Mohamedi Hussein and John B. Tlegray

Economic and accounting performance of Greek innovative firms through knowledge-based entrepreneurship

April 2022

In modern industrial sectors, the margins for companies’ development constantly shrink, urging a rise in R and D and various sections’ expenditures. Throughout this phase, the role of innovative firms has submerged, especially via the knowledge-based entrepreneurship. Knowledge-based entrepreneurship can potentially benefit companies performing in the high-tech sectors, in terms of economic performance and...

Author(s): Toudas Kanellos and Kanellos Nikos

Simplification factors addressing tax systemic complexity during tax reform periods: Evidence from the Greek tax system

April 2022

Tax procedures have increased due to the expansion of international trade opportunities, administrative strategies and technology. As a result, tax complexity increases and burdens citizens, enterprises and tax authorities. Traditional causes of complexity are found in political instability, legislation, central and operational planning. The interpretation of legislation greatly affects tax awareness; thus, information...

Author(s): Karagiorgos Alkiviadis, Lazos Grigoris, Lois Petros, Katsifas Dimitrios and Kasiouli Maria

Welfare effect of aid

April 2022

Developing economies have often relied on developmental finance (aid) in improving the welfare and social being of their citizenry. However, the developmental effect of aid on developing economies has sparked a lot of interest among scholars and policymakers. The objective of the study is to examine the welfare effect of aid in Nigeria for the period of 1981 to 2017. The study employed the autoregressive distributed lag...

Author(s): Fredrick Ikpesu

The value relevance of the quality of IFRS-based published financial information of non-financial companies in Nigeria

April 2022

The study examines whether the quality of international Financial Reporting Standards (IFRS) based published financial information in Nigeria increased in the post-IFRS era. The study examines the quality of IFRS-based financial reports in improving the information required from financial statements. In other words, it evaluates the quality of published financial reports after IFRS adoption in Nigeria using annual...

Author(s): Liafisu Sina Yekini, Sunny Oteteya Temile and Dubem Victor Enaruna

Board-diversity, audit committee characteristics and earnings management: Family versus non-family controlled firms

April 2022

This study examines the impact of board diversity, audit committee attributes, and the interaction of family ownership on earnings manipulation. The study employs the Caylor and Roy Chowdhury models to quantify accrual and real earnings management, respectively, in a developing country setting. Data was collected from non-financial organization operating in Bangladesh during the period from 2011 to 2019. Furthermore,...

Author(s): Uddin Mohammad Helal,

Complexity of costing systems, integrated information technology and retail industry performance

March 2022

The evolution of technology, mandated the innovation numerous and different functions within the economic unit. Cost systems are also included to these system upgrades, since detailed planning regarding expenses greatly impacts the economic stability and sustainability of an organization. Therefore, the combined utility derived from use of cost data and information systems; after taking into consideration each unique...

Author(s): Alkiviadis Karagiorgos, Grigoris Lazos, Dimitrios Katsifas and Christina Tsoka

Corporate governance of IPO enterprises with financial accounting fraud in China’s growth enterprise market-A case study of ABC Group

February 2022

This study focuses on analysing financial ratios to identify the company’s (ABC Group) problems and the means by which financial fraud was committed. It proposes recommendations and solutions for the corporate governance of IPO enterprises in China’s Growth Enterprise Market. This study finds that imperfect corporate governance led to financial fraud being committed by ABC Group. Many other IPO enterprises...

Author(s): Philip Law and Ma Jingyi

Non-conforming tax aggressiveness and earnings management: Evidence from Greek public companies

February 2022

The present paper examines the tax and financial reporting behaviour of Greek public companies after the adoption of International Financial Reporting Standards. Corporate tax aggressiveness is measured on the basis of tax audit data whereas the extent of financial earnings manipulation is captured by total and discretionary accruals. The findings suggest that earnings quality has deteriorated as firms engage in...

Author(s): Stavroula Kourdoumpalou and George Drogalas

The impact of leverage on earnings management and the trade-off between discretionary accruals and real earnings management

February 2022

This research studies the impact of leverage on the earnings management levels of firms and investigates the role it plays in determining the choice of earnings management methods utilized by managers. This study is conducted within the context of European countries. Multiple panel regressions are run with leverage against various measures of earnings management. The results indicate that leverage curtails earnings...

Author(s): Isaac Selasi Awuye and François Aubert

The composition of board of directors and performance: Impact of the political experience after the Tunisian revolution

January 2022

This paper investigates the impact of directors’ political experience, acquired on the financial performance of listed companies, after the Tunisian revolution of 2011. We also emphasize the directors’ strategic experience, and the board of directors’ demographic and structural characteristics.  Our data are based on a sample of 22 Tunisian companies listed on the Tunisian stock exchange during...

Author(s): Wided Bouaine and Yosr Hrichi

Independence factors influencing audit expectation gap in listed deposit money Banks in Nigeria

January 2022

This study examines the effect of independence factors on audit expectation gap in listed deposit money banks in Nigeria. The population of the study comprises of the investors/shareholders, lenders and other creditors and a sample of 385 respondents was selected using Cohran sample size formula. The period under study is from January, 2012 to December, 2019. The study used a questionnaire drawn on a five point likert...

Author(s): Aminu Bebeji, Joshua Okpanachi, Terzungwe Nyor and Mohammed Nma Ahmed

Effectiveness of fraud prevention and detection methods in the public sector in Tanzania

January 2022

Fraud prevention and detection methods in the public sector are vital for improved performance and service delivery in the public.  However, in Tanzania, there is a paucity of knowledge on the effectiveness of these methods. The main objective of this study was to examine the effectiveness of fraud prevention and detection methods in the public sector, a case of Tanzania Rural and Urban Roads Agency (TARURA)...

Author(s): Glory Godson Malle, Lazaro Athanas Mwonge and Alexis Naho

The nexus between bank size and financial performance: Does internal control adequacy matter?

January 2022

The economic development of any nation is largely dependent on the stability of the nation’s banking industry, because the industry promotes the savings culture of the public, aids capital funding, implements the monetary policy of  a country and promotes the facilitation of international trade. Therefore this study examined the effect of bank size on the financial performance of listed Deposit Money Banks in...

Author(s): Akinola Abisola

An empirical study of the impact of VAT on the buying behavior of households in the United Arab Emirates

January 2022

Value added tax (VAT) discouraged consumption, encouraged savings, and generated higher economic growth. Evidence on the actual effectiveness of consumption taxes in changing the consumption patterns and stimulating savings is limited. This study used an ex-post facto research design to assess the impact of VAT on goods and services on the buying behavior of consumers in UAE. It analyzed the changes that consumers in...

Author(s): Hadal Hammour and John Mckeown

The impact of audit quality on earnings management: Evidence from France

January 2022

This research investigates the relationship between financial reporting quality and audit quality within the context of French listed companies. The auditor brand name (Big4) is used as a proxy for audit quality and earnings management is ascertained through real and accruals earnings management estimation. Discretionary accruals are estimated using the Jones Model and the Modified Jones Model while real earnings...

Author(s): Isaac Selasi Awuye

Study on the monitoring role of institutional investors in deterring accounting fraud

November 2021

The topic about institutional investor being a monitoring role has been widely discussed but different results exist in previous empirical studies. Along with their progressively development, institutional investors are now playing more important role in Chinese capital market. Using samples from Chinese capital market, this paper collects fraud data and data of mutual funds’ ownership in listed firms between 2008...

Author(s): Patrick Kuok-Kun Chu and Amy Yujie Xiong

Impact of making tax digital on small businesses

November 2021

Making Tax Digital (MTD), an initiative announced in 2015 by MP George Osborne in his autumn statement, brings with it the most impactful change to the UK tax administration for a generation. The Making Tax Digital vision aims to revolutionise the way businesses, landlords, individuals, and tax accountants interact with Her Majesty’s Revenue and Customs (HMRC). Making Tax Digital is intended to aid the...

Author(s): M. Sadiq

Fair value accounting: Perspective on stewardship function

October 2021

This paper reviews the existing and emerging perspectives on fair value accounting (FVA) in the context of the stewardship function of financial reporting. This study draws on diverse research threads and theoretical notions to advance a comprehensive assessment of existing FVA research in the context of the trade-off between decision-usefulness and the stewardship objective. By conducting a narrative literature review,...

Author(s): Dusan Andrejcik, Gurcharan Singh and Anwar Halari

Board attributes and corporate tax avoidance: An explanatory mixed method investigation

October 2021

The inherent financial and reputational risks in companies’ tax avoidance practices should be of great concern to members of the board of directors. However, studies on the relationship between the board’s attributes and corporate tax avoidance have documented mixed findings. Since these studies are predominantly quantitative, the present study uses a qualitative strand in providing explanations to the mixed...

Author(s): Ibrahim Aramide Salihu and Farahiyah Kawi

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