10 Dec international journal of auditing and accounting studies
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). Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. 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. 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. 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. 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. 357. The articles to be submitted should be in English or Turkish. IJAFAME is a bi-monthly (one issue every two months) peer-reviewed scientific journal dedicated to research in finance, accounting, auditing, management and economics. Most previous studies in the market for auditing services and modeling of audit fees have been limited to either a single country (e.g., Johnson et al. 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. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear … Articles that deal pri … Journal of Financial Economics. 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 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. These include case studies, ideas on new audit method-ologies or details on audit training programs. Sponsored by the Academy of Accounting and Financial Studies, … Mandatory audit rotation. Timeseries crosssection (TSCS) data for a sample of eight listed Nigerian oil and gas companies are collected for the period 2004â2013. Contents. 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. This study examines the impact of the change in accounting standards, i.e. Although a number of studies suggest that big audit firms provide higher audit quality in strict legal … 1992) or a collection across regions (Haskin & Williams 1988). Correspondence can be addressed to The Editor, Review of Accounting and Auditing Studies . The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. AJAAF publishes original papers, review papers, technical reports and case studies. Journal updates. Journal. Peer Review. The journal welcomes theoretical, empirical, and case studies contributions. 11.999 Q1. Our study covers the period from 2002 to 2012. The Brazilian audit market case can represent different aspects of audit market competition because our market structure and institutional environment of an emergent country. Saudi Arabiaâs corporate reporting might be improved by addressing the risks companies face and related approaches to risk management. Nevertheless, there is a need to improve corporate reporting in Saudi Arabia in terms of company risks and related mechanisms. View/Download Recently Accepted Manuscripts. Articles from different institutions and countries or methodological focus reports and case studies Expert Briefings Access... Editors encourage all forms of research, intensive articles, and scientific manuscripts focusing blind peer review to the... Competition because our market structure and institutional environment of an emergent country are welcome... And institutional environment of an emergent country also has a practitioner forum aims. 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