Literature Reviews Exploring Accounting, Auditing, and Taxation: An International Perspective

Call for Papers – Literature Reviews Exploring Accounting, Auditing, and Taxation: An International Perspective

Journal: Journal of International Accounting, Auditing and Taxation
Publisher: Elsevier
Journal metrics: Impact Factor 3.7, CiteScore 5.5
JIAAT ranking: Ranked #3 in the CABS Academic Journal Guide (AJG)

Special Issue timeline:

• Proposal deadline: 30 June 2026

• Full‑paper deadline (invited authors only): 28 February 2027

This special issue showcases literature reviews that synthesise and critically evaluate research in financial accounting, management accounting, auditing, and taxation from an international perspective. In an era of AI‑driven digital transformation, the SI emphasises reviews that help consolidate fragmented knowledge, identify research gaps, and outline future directions for theory, practice, and policy in global accounting and tax environments.

Why this issue matters

• Accounting, auditing, and taxation research is expanding rapidly across countries and contexts, yet findings remain dispersed and often context‑specific; systematic reviews, meta‑analyses, and bibliometric studies are essential for integrating this mosaic of knowledge.

• Emerging technologies such as blockchain, digital assets, and machine‑learning tools are reshaping financial reporting, auditing practices, and tax compliance, but the scholarly landscape is still evolving and in need of structured review.

• JIAAT provides a high‑profile platform for international‑focus reviews that connect cross‑national institutional differences with methodological advances.

Key themes and submission types

The SI welcomes literature‑review studies that adopt rigorous methods and cover all areas of accounting, auditing, and taxation, with an international orientation.

• Methodological approaches

  • Systematic literature reviews (e.g., following PRISMA or similar protocols).

  • Meta‑analyses synthesising quantitative findings across studies.

  • Bibliometric analyses mapping the evolution, structure, and emerging trends in accounting/auditing/taxation research.

  • AI‑informed reviews that leverage machine‑learning or text‑mining tools to analyse large bodies of literature.

• Content and topical emphases

  • Financial reporting (e.g., IFRS/IFRS‑convergence, disclosure quality, non‑financial reporting, ESG reporting).

  • Auditing and assurance (e.g., audit quality, auditor independence, technology‑enabled audit practices).

  • Taxation (e.g., transfer pricing, tax avoidance, tax compliance, international tax‑policy harmonisation).

  • Digital‑ and technology‑driven themes:

    • Blockchain and distributed‑ledger technologies in accounting and auditing.

    • Digital assets and crypto‑asset accounting and taxation.

    • Machine‑learning and AI applications in financial reporting, fraud detection, audit analytics, and tax‑risk assessment.

  • Methodological and theoretical integration, especially across different institutional and regulatory settings.

Guest editors

• Dr. Ahsan Habib, Massey University, Auckland, New Zealand

• Dr. Dinithi Ransinghe, University of Otago, Dunedin, New Zealand

• Dr. Collins Ntim, University of Southampton, Southampton, United Kingdom

Submission process and key dates

This SI follows a two‑step process:

1. Article proposal submission

   • Deadline: 30 June 2026

   • Proposals must be double‑spaced and no longer than 3,000 words (excluding references).

   • Each proposal should clearly outline:

     • The review topic and scope,

     • The novelty and contribution,

     • The methodological approach (e.g., systematic review, meta‑analysis, bibliometric study),

     • And how the review enhances understanding of international accounting, auditing, or taxation.

   • Proposals must be submitted via the JIAAT website using the Editorial Manager portal, and explicitly indicate that the submission is for the JIAAT Literature Review Special Issue.

   • Full manuscripts will not be accepted at this stage.

2. Proposal evaluation and invitation

   • Proposals will be assessed on:

     • Fit with JIAAT’s international‑accounting focus,

     • Topic novelty and integration of relevant literature,

     • Relevance to accounting practice and policy, and

     • Expected contribution to theory and future research.

   • Final decisions on proposals will be made by 31 July 2026.

   • Authors of selected proposals will be invited to submit full review articles.

3. Full manuscript submission

   • Deadline: 28 February 2027

   • Full papers must be submitted via JIAAT’s Editorial Manager:
     https://www.editorialmanager.com/jiaat

   • Select article type: “VSI: Literature Reviews: An International Perspective”.

   • All invited papers undergo standard double‑blind peer review in line with JIAAT’s house style.

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