Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Table of Content: January-March 2022; 14(1)

January 2022

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

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

January 2022

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

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

January 2022

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

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

January 2022

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

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

January 2022

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

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

January 2022

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

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

February 2022

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

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

February 2022

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

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

February 2022

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

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

March 2022

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

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