International Journal of Transformation in Accounting, Auditing & Taxation

International Journal of Transformation in Accounting, Auditing & Taxation (IJTAAT) has been conceptualized for effective dissemination and promulgation of original research in all fields of Accounting, Auditing and Taxation. With a relentless pursuit of excellence, it aims at providing immaculate and superior research material, thus fostering the spirit of non-conformity, experimentation and de novo intellection among researchers in different parts of the world.

IJTAAT strives ardently to present inceptive, innovative and invaluable research developments, both application oriented and theoretical, in all possible domains of Accounting, Auditing and Taxation to a broad audience of academic researchers and industry practitioners in all major faculties - research and development, management, strategic planning, purchasing, design & styling, marketing, human resources etc.

Ingeniousness and research impaction are the main parameters for evaluation of theoretical papers. Applications based on advanced theory and case studies aid in bridging the gap between theory and practice, and are particularly welcome.

General approaches, formalism's, algorithms or techniques should be complemented with lucid illustrations allowing easy comprehension and subsequent suitable applicability. Although the main emphasis of JRIFSN is on original research papers, theoretical and integrative review articles, book reviews, and high-quality position papers are also published to keep readers up-to-date on the latest ideas, designs, and developments in these allied fields. Special review articles will be granted consideration based on the stage of evolvement of their respective fields.

Although there is no restriction on the length of contributions, brevity will always be preferred. Brief articles will merit attention depending on their technical proficiency.

Discussions of previously published papers are also welcome.

Focus & Scope:

The focus and scope of International Journal of Transformation in Accounting, Auditing & Taxation has been divided into the following three domains:

Accounting

• Accounting practices for financial instruments
• Accounting for complex mergers and acquisitions
• Accounting practices for intellectual capital and other intangible assets
• Assessing, measuring, reporting and managing risk in accounting
• Accounting regulations and standard setting
• Corporate governance practices in the developing and developed worlds: a cross-comparison
• Communication and financial reporting on the internet
• Creative accounting and quality of financial reporting
• Compliance with IFRS/IAS in emerging and transitioning economies
• Cultural impact on financial reporting
• Disclosure of financial forecasts in annual reports
• Earnings management and shareholder reactions
• Economics of regulation of financial reporting and disclosure
• Financial reporting and capital markets and stock market returns
• Financial reporting in emerging economies and those in transition
• Financial Accounting and International Accounting
• Financial reporting and adoption of IFRS/IAS by SMEs
• IFRS/IAS and accountants judgment
• International differences in financial reporting
• International accounting convergence and harmonisation
• Interaction of accounting with real business decisions
• Impact of financial reporting and disclosure on stock prices
• International accounting harmonisation strategies
• Just-in-time and accounting implications
• Political economy of accounting standard-setting
• Role of accounting in compensation and in corporate governance
• Role of managerial accounting on internal decision making such as budgeting, costing, and transfer pricing
• Real effects of financial reporting and disclosure
• Role of reporting standards in international capital markets
• Rule based accounting versus principle based accounting
• Social and environmental reporting: comparison across nations
• Use of accounting information in contracting in debt, labor, supply, and other markets
• Use of accounting information in public finance

Auditing

• Audit planning
• Audit committees in developing countries
• Audit quality and auditor skills
• Audit expectations gap
• Audit risks
• Auditors liabilities
• Auditor judgment
• Assessing, measuring and managing risk in auditing
• Balanced scorecards and performance evaluation
• Board composition, non-executive directors and corporate financial performance
• Corporate budgeting practices in emerging capital markets
• Determinants of audit fees
• Economics of auditing, enforcement and audit oversight
• Fraud detection and auditors,
• Forensic accounting and auditing
• Internal control and internal auditing
• International auditing standards
• Measurement and management of intellectual capital
• Non-audit services and auditor independence
• Systems audit
• True and fair view applications
• The effect of audit standard-setting bodies on audits and audit quality
• Value added auditing

Taxation

• Businesses given Special Tax Treatment
• Corporate Taxation
• Central Excise
• Customs Duty
• Computation of taxable income
• Capital Gains and Capital Losses
• Carry-forward and set-off of losses for companies
• Computation of partnership firms book profit
• Direct Taxes Code
• Entry Tax
• Exemptions from Capital Gains Tax
• Exemptions and Rebates from Service Tax
• Filing of Income Tax Returns
• Gift Tax Act and Rules
• Goods & Service Tax (GST)
• Indirect Taxes
• Introduction to Taxation Management
• Income Tax Charge,
• Income Tax on Distribution,
• International taxation and transfer pricing
• Impact of tax regulation on transaction structuring
• Minimum Alternative Tax (MAT)
• Merger and Demerger of Companies
• Purchase Tax
• Provisions relating to Capital Gains Tax
• partnership firm under Income Tax Law
• Qualities and Qualifications Required in Tax Auditors
• Relevance of Tax Provisions in Deciding the Nature of Business
• Rebates and Reliefs and Computation of Taxable Income and Tax Payable
• Service Tax
• Sales Tax
• Set-off and carry-forward of losses of Firms
• Service Tax Law in India
• Taxation of Salaried Income
• Taxation of Capital Gains
• Tax Planning for Firms, HUFs and AOPs
• Tax Audit and Accounting for Income Tax
• Tax Planning with Reference to Nature of Business
• Tax Aspects of Operating and Financial Decisions
• Tax Planning, Tax Evasion and Tax Avoidance
• Tax Planning of Specific Categories of Income
• Tax Provisions for Certain Types of Businesses
• Taxable and Exempt Incomes
• Tax Provisions for Offshore Banking Units and Special Tax Zones
• Tax implications of financing decisions
• Tax considerations of Dividend Policy
• Taxable and Tax-free Services
• Tax Planning for Amalgamation
• Tax deductions available to firms
• Taxation of HUFs and Associations of Persons (AOPs)
• Tax Provisions for Venture Capital Fund
• Value Added Tax (VAT)
• Wealth Tax and Other Direct Taxes
• Wealth Tax Prevention of Abuse of the Code and Tax Management
• Wealth Tax Act and Rules