Journal profile · BUSINESS, FINANCE
Journal of International Accounting Auditing and Taxation
ISSN 1061-9518 · eISSN 1879-1603 · Elsevier
Journal of International Accounting Auditing and Taxation: CAS Zone 3 · Management (2025 upgraded edition); impact factor 3.7 (journal website); hybrid open access; APC about USD 3,490; review about 681 days (submission to acceptance, publisher); 42 articles in 2025; indexed in ESCI and Scopus.
Scope
Aims, scope and focus
Journal of International Accounting Auditing and Taxation is published by Elsevier and is in Zone 3 of Management in the CAS Journal Ranking (2025 upgraded edition). By OpenAlex counts of its recent articles, its largest topics are Auditing, Earnings Management, Governance, Corporate Finance and Governance and Financial Reporting and Valuation Research, together about 51% of its articles. Its main subfields are Accounting. (generated from OpenAlex topic counts and CAS ranking data)
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. JIAAT articles deal with most areas of international accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management accounting. The Journal welcomes research that utilizes a wide range of basic and applied research methods, including archival, experimental, survey, analytical, and case study.The Journal's founding goal was to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Within this context, submissions are expected to make a contribution to the academic 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, Australian, and Canadian academic accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, and research-based essays on world affairs which affect accounting practice are all within the scope of the journal.Although the Journal welcomes a wide range of topics, papers may be rejected without being sent out for formal review if the paper is deemed outside of the scope of the journal, too narrow in interest or scope, of unacceptable written quality, or as not sufficiently adhering to the style requirements as outlined in the Guide for Authors. We strongly urge all authors interested in JIAAT to carefully read the Guide to Authors and to examine some of its more recently published articles. Examples of topics outside the scope of the journal include accounting education, attitudes about the implementation and use of software programs, and tax papers with an economics or finance focus rather than an accounting-related tax focus. Papers using a US sample must demonstrate a significant international accounting focus.
From the journal's Aims & Scope
Research area (LetPub): BUSINESS, FINANCE
Editor-in-chief Stergios LeventisPublisher website
Editorial board by country: 5 in mainland China (about 4%); most named United States 46, United Kingdom 15, Australia 11, Germany 6, Italy 6 (126 members with a country) Editorial board ↗Publisher website ·
Main research topics OpenAlex counts of recent articles; shares are approximate
- Auditing, Earnings Management, GovernanceBusiness, Management and Accounting25.6%
- Corporate Finance and GovernanceBusiness, Management and Accounting16.8%
- Financial Reporting and Valuation ResearchBusiness, Management and Accounting8.6%
- Corporate Taxation and AvoidanceBusiness, Management and Accounting7.1%
- Financial Markets and Investment StrategiesEconomics, Econometrics and Finance5.1%
- Taxation and Compliance StudiesEconomics, Econometrics and Finance4.6%
- Accounting and Organizational ManagementBusiness, Management and Accounting4%
- Diverse Scientific and Economic StudiesEconomics, Econometrics and Finance4%
Rankings & indexing
CAS ranking and database indexing
CAS Journal Ranking
CAS Journal Ranking, upgraded edition (March 2025)Management Zone 3
| Level | Category | Zone |
|---|---|---|
| Major | Management | Zone 3 |
| Minor | Business, Finance | Zone 2 |
Top journal: noReview journal: no
CAS Xinrui Journal Ranking (March 2026)Management Zone 2
| Level | Category | Zone |
|---|---|---|
| Major | Management | Zone 2 |
| Minor | Business, Finance | Zone 2 |
Top journal: noReview journal: not marked
CAS Journal Ranking, previous upgraded edition (December 2023)Not covered
Not covered by this edition.
Database indexing
ESCIScopusLetPub
International journal early-warning lists: not listed in any editionLetPub
Editions, and major and minor categories, are shown separately and never merged into one zone; check which edition your institution uses before you submit or report.
Metrics
Impact metrics and publication volume
Impact
- Impact factor (publisher)
- 3.7Publisher website ·
- CiteScore 2026-06
- 6LetPub ·
- CiteScore (publisher)
- 6Publisher website ·
- SJR 2026-06
- 0.89LetPub ·
- SNIP 2026-06
- 1.46LetPub ·
- h-index
- 76OpenAlex ·
- i10-index
- 381OpenAlex ·
- 2-year mean citedness
- 4.24OpenAlex ·
- Self-citation rate
- 8.1%LetPub ·
- Share of gold OA articles
- 37.07%LetPub ·
Volume
- Articles per year
- 36LetPub ·
Articles by year OpenAlex count · 733 in total · the current year is incomplete
| Year | Articles | Open access | Citations |
|---|---|---|---|
| 2026 | 44 | 25 | 24 |
| 2025 | 42 | 20 | 111 |
| 2024 | 53 | 27 | 454 |
| 2023 | 44 | 20 | 616 |
| 2022 | 38 | 14 | 463 |
| 2021 | 39 | 16 | 1,013 |
Sources count differently and were observed at different times, so each source's own value is kept; "publisher" marks figures from the journal's website.
Review & acceptance
Review time and acceptance
Publisher-reported review time from the journal's website
681 dayssubmission to acceptance
The publisher's own definition applies; dates from this journal's articles in the last 24 months are not available yet, so the publisher's figure is used.
Figures by source
- Submission to first decision
- 2 daysPublisher website ·
- First decision after review
- 53 daysPublisher website ·
- Submission to acceptance
- 681 daysPublisher website ·
- Acceptance to publication
- 3 daysPublisher website ·
- Peer review
- Double anonymous peer reviewPublisher website
Community reports come from authors' own submissions (confidence 0.5) and are not a promise from the journal; for publisher figures, the journal's own definitions apply.
Fees & open access
APC and open-access policy
Hybrid open accessLetPub
A subscription journal in which authors can pay to publish their article open access.
| Source | APC | Fee waiver | License | Observed |
|---|---|---|---|---|
| OpenAlex | USD 3,490 / EUR 3,260 / GBP 2,790 / JPY 432,860 | — | — | |
| Publisher website | USD 3,880 | — | — |
A hybrid journal charges the APC only when the author chooses open access; publishing under the subscription model is usually free.
Other charges and waivers (author guidelines)
- Submission fee
- USD 100
The journal's website is authoritative for fees; sources were observed at different times and each keeps its own value, without averaging.
Submission
Article types and submission policies (journal website)
Open calls for papers1, by deadline
- Accounting and HealthcareDeadline
What to prepare3 items from the author guidelines
- Keywords
- ≥ 1
- Reference style
- APA
- Highlights
- Optional
Policy excerpts from the journal's websiteAI use, Authorship, Conflicts of interest, License & copyright, Open access, Peer review, Preprints
- AI use Declaration of generative AI use
Authors must declare the use of generative AI tools in the manuscript preparation process upon submission of the paper.Generative AI and AI-assisted technologies (“AI tools”) have been rapidly adopted in research and scholarly publishing, offering significant benefits while requiring clear standards for responsible and transparent use.Authors preparing a manuscript for this journal may use AI tool…
Source ↗Publisher website ·- Authorship Group authorship
Submission fee of USD 100 Model summary
Group authorship refers to the attribution of an article to a defined and named group of authors whose members have contributed to the work. Examples include research consortia, clinical trial groups, collaborative networks, task forces or working groups, expert panels or consensus groups, and participatory research groups. Group authorship must be declared on the title page at submission. When av…
Source ↗Publisher website ·- Conflicts of interest Declaration of competing interests
All authors must disclose any financial and personal relationships with other people or organizations that could inappropriately influence or bias their work. Examples of potential competing interests include:EmploymentConsultanciesStock ownershipHonorariaPaid expert testimonyPatent applications or registrationsGrants or any other fundingAffiliation with the journal as an Editor or Advisory Board …
Source ↗Publisher website ·- License & copyright License options
Authors will be offered open access user license options which will determine how you, and third parties, can reuse your open access article. We advise that you review these options and any funding body license requirements before selecting a license option.
Source ↗Publisher website ·- Open access Open access
We refer you to our open access information page to learn about open access options for this journal.
Source ↗Publisher website ·- Peer review Peer review
Double anonymized peer review Model summary
This journal follows a double anonymized review process. Your submission will initially be assessed by our editors. If your submission is deemed suitable, it will typically be sent to be reviewed by a minimum of two reviewers for an independent expert assessment of the scientific quality. The decision as to whether your article is accepted or rejected for publication will be made by our editors.Re…
Source ↗Publisher website ·- Preprints Preprints
Preprint sharingAuthors may share preprints in line with Elsevier's article sharing policy. Sharing preprints, such as on a preprint server, will not count as prior publication.We advise you to read our policy on multiple, redundant or concurrent publication. In support of Open Science, this journal offers its authors a free preprint posting service on SSRN, Elsevier’s preprint and early research …
Source ↗Publisher website ·
Excerpts are quoted from the journal's website; "model summary" lines are written by Workers AI and checked against the text. The journal's website is authoritative.
Profile
Publication details and official links
- Publisher
- Elsevier
- ISSN
- 1061-9518
- Electronic ISSN
- 1879-1603
- Official links
- Journal homepage ↗LetPub
- Submission system ↗Publisher website
- Special issues ↗Publisher website
FAQ
Frequently asked questions about Journal of International Accounting Auditing and Taxation
What CAS zone is Journal of International Accounting Auditing and Taxation in?
In the 2025 upgraded edition of the CAS Journal Ranking, Journal of International Accounting Auditing and Taxation is in Zone 3 of Management, and in Zone 2 of the minor category Business, Finance. In the 2026 Xinrui edition it is in Zone 2 of Management. Zones from different editions, and from major and minor categories, are not interchangeable.
What is the impact factor of Journal of International Accounting Auditing and Taxation?
The journal's website gives an impact factor of 3.7; this is the journal's own figure, as LetPub lists none for it; CiteScore 6, h-index 76.
How long does peer review take at Journal of International Accounting Auditing and Taxation?
The publisher reports about 681 days (submission to acceptance). Article statistics cover accepted papers only, publisher figures follow the journal's own definitions, and community reports come from authors' own submissions; none is a promise from the journal.
What are the manuscript requirements of Journal of International Accounting Auditing and Taxation?
According to the journal's author guidelines: Keywords: ≥ 1; Reference style: APA; Highlights: Optional. A model extracted these from the author guidelines and each was checked against the text; check the latest version on the journal's website before submitting.
Where are the editorial board members of Journal of International Accounting Auditing and Taxation based?
Of the 126 board members whose country the journal's board page names, 5 (about 4%) are in mainland China; the countries named most often are United States (46), United Kingdom (15) and Australia (11). Counted from the institutions listed on the board page; for reference only.
Which databases index Journal of International Accounting Auditing and Taxation?
According to LetPub and DOAJ records, Journal of International Accounting Auditing and Taxation is indexed in ESCI and Scopus.
Is Journal of International Accounting Auditing and Taxation open access, and what is the APC?
Journal of International Accounting Auditing and Taxation is a hybrid journal. For open-access publication: APC about USD 3,490.
Sources and updates
The facts on this page come from LetPub, Publisher website, OpenAlex; every figure is tagged with its source and the date it was observed, and conflicting values are kept per source. LetPub source page: view ↗ (archived 2026-08-24). Last updated: .