Journal of International Accounting, Auditing and Taxation

Aims & Scope

The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting.

The journal's goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting.

Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals.

Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	3.7

SJR (SCImago Journal Rank)

Year	Value
2024	0.746

Quartile

Year	Value
2024	Q2

h-index

Year	Value
2024	54

Journal Rank

Year	Value
2024	7459

Journal Citation Indicator

Year	Value
2024	474

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• A study of the relationship between corporate governance structures and the extent of voluntary disclosure

  Citation: 609

  Authors: Simon S.M, Kar

• Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong

  Citation: 317

  Authors: Gerald, Sidney J.

• Determinants of tax evasion: A cross-country investigation

  Citation: 265

  Authors: Grant

• Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting

  Citation: 209

  Authors: Susana, José I., José A.

• Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China

  Citation: 205

  Authors: Kun, Sewon, M. Cathy

• Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis

  Citation: 203

  Authors: Nazli A., Pauline

• The relationship between culture and tax evasion across countries: Additional evidence and extensions

  Citation: 188

  Authors: Grant

• Implementing IFRS from the perspective of EU publicly traded companies

  Citation: 187

  Authors: Eva K., Sylwia

• The impact of corporate governance on corporate tax avoidance—A literature review

  Citation: 180

  Authors: Jost, Patrick

• The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis

  Citation: 180

  Authors: Khaled, Hichem, Khaled

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