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Accounting & Taxation

Accounting & Taxation (AT), ISSN:1944-592X (print) and ISSN: 2157-0175 (online), publishes high-quality articles in all areas of accounting, auditing, taxation and related areas. Theoretical, empirical and applied manuscripts are welcome for publication consideration. The Journal is published one time per year by the Institute for Business and Finance Research, LLC. The Journal overall acceptance rate is between 10 and 15 percent.  The Journal uses a blind reviewed process.

Indexing

Indexed in ZBW Leibniz Information Center for Economics – EconBIZ

Distribution

Accounting & Taxation is distributed in print, and electronically through EBSCOHost, Research Papers in Economics (RePEc) and the IBFR website.

Notable Rankings

  • “Tier 3” Ranking in Westminster College Journal Ranking (2014).
    (Rankings from 1-4, with 1 being the highest.  Tier 3 journals are defined as:  Refereed Journal, National or Regional Audience).
  • “C” ranking in Australian Business Deans Council Ranking (2013, 2016 and 2019 editions).
    (Journals are ranked A, B or C.  A=best).
  •  2018 Excellence in Research for Australia (ERA), Australian Research Council, an organization of the Australian Government.
     Inclusion in this listing requires journals to meet the Council’s peer review and quality standards.
  •  D ranking in AIDEA Journal Ranking (2015-2016)
    (Journals are ranked A-D, A=Best)
  • Ranked the 1,510th best journal from 2,463 ranked journals in 
    IDEAS/RePEc 2020 Aggregate Ranking for Economics Journals  

Impact Factors

Available through Harzing’s Publish or Perish and Research Papers in Economics (RePEc).

Current Issues

Accounting & Taxation, Volume 15, Number 1, 2023, full issue (AT-V15N1-2023)

Drivers of Utility Viability and Sustainability: Do Nonfinancial Performance Measures Make a Difference?, 1-25 (AT-V15N1-2023-1)

Isaac Osei Agyemang, Daniel Acheampong, Chrissann Ruehle & Tanya S. Benford

FASB FIN 48 Disclosures: Evidence on User Perceptions, 27-41 (AT-V15N1-2023-2)

Thomas Smith, Adrian Valencia, Ara Volkan & Jordin Vorisek

Current Trends in Corporate Tax Inversions, 43-54 (AT-V15N1-2023-3)

James N. Mohs, Martin A. Goldberg & Rajendra Shrestha

Digitalization of Tax Administration: A Review of the Organization for Economic Co-Operation and Development (OECD) Guidelines, 55-81 (AT-V15N1-2023-4)

Sonia B. Dhaliwal, Dua Sohail, Keeley Hafer, Sehar Azam & Bryn Hafer

Does Current Expected Credit Loss Accounting Reflect a Best Estimate? Time Series Evidence from Credit Loss Reporting, 83-103 (AT-V15N1-2023-5)

Arianna Spina Pinello & Ernest Lee Puschaver

The Incidence of Expectations Management in the Post-Regulation Fair Disclosure Period, 105-116 (AT-V15N1-2023-6)

Sherry Fang Li

We’ve Been Cyber-Attacked: A Case Study on Cyber-Security, 117-127 (AT-V15N1-2023-7)

Margaret O’Reilly-Allen & Maria H. Sanchez

Accounting & Taxation, Volume 15, Number 2, 2023, full issue (AT-V15N2-2023)

New Evidence on the Substitution Between Accrual Earnings Management and Real Earnings Management in United States Firms, 1-14 (AT-V15N2-2023-1)

Stephanie Monteiro Miller & Aamer Sheikh

Statement on Auditing Standards 145: Was Stakeholder Feedback Incorporated in the Final Standard?, 015-29 (AT-V15N2-2023-2)

Arianna Pinello, Ara Volkan & Adam McCord

The Role of Voluntarily Disclosed Information on Crowdfunding Success: Evidence from Kickstarter, 31-54 (AT-V15N2-2023-3)

Ashley Gangloff, Karen Schnatterly, Neal M. Snow, Patrick Wheeler & James Whitworth

Strategies for Publishing in Peer-Reviewed Journals: A Path for Career Success, 55-71 (AT-V15N2-2023-4)

Terrance Jalbert

What Was Lacking at Luckin? A Case Study of Ethics and Fraud in a U.S. Listed Foreign Company, 73-91 (AT-V15N2-2023-5)

Devon Baranek, Nandini Chandar & Sherry Li

Auditor Ratification, Stock Prices, and Auditor Change: A Comparative Study in Publicly Traded Companies, 93-104 (AT-V15N2-2023-6)

Daniel Acheampong, Isaac Osei Agyemang, Tanya S. Benford & Judy Wynekoop

The Impact of Debt Structure on Auditor Choice,  105-115 (AT-V15N2-2023-7)

Fang Sun & Fengyun Wu

The Effect of a Last-Minute Change in the Inflation Reduction Act: Estimates from Large Corporations’ Deferred Tax Liabilities,  117-127 (AT-V15N2-2023-8)

Mingjun Zhou

Past Issues (Archive)

All past issues are available through RePEc 

 

Others

Statement of Ethics and Malpractice

Copyright Information