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Journal of International Accounting, Taxation and Information Systems
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 3048085X     DOI : https://doi.org/10.70865/jiatis
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. This journal is published Quarterly, (February, May, August, and November) Every year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 132 Documents
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The Influence of Corporate Governance and Corporate Strategy on Financial Reporting Tone and Readability: Evidence from the Iraqi Stock Exchange (2015-2024) Idan, Hayder; Kadhim, Sarah Mijbel; Wahhab, Asaad M. A.
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.154

Abstract

This study investigates the determinants of clarity, readability, and user comprehension of financial reports, with particular emphasis on the roles of corporate governance mechanisms and business strategies among industrial companies listed on the Iraq Stock Exchange (ISE). A statistical sample of 20 out of 24 listed industrial companies was examined over the period 2015-2024, and multiple regression analysis was employed to test the formulated research hypotheses. The findings demonstrate that both corporate governance components and business strategies exert a direct, statistically significant influence on the linguistic characteristics of financial reports, particularly tone and readability. Regarding tone, independent company ownership, board independence, audit committee independence, and the adoption of an aggressive business strategy were found to have a positive effect, whereas management involvement, family ownership, and a defensive business strategy exerted a negative influence. With respect to readability, board independence, audit committee independence, the frequency of audit committee meetings, and an aggressive strategy, these factors had a direct, positive impact, while management involvement, family ownership, and a defensive strategy had a negative effect. The explained variance ratios further indicate that corporate governance components account for approximately 62.7% of the variance in financial report tone, whereas business strategy accounts for approximately 74.3% of the variance in readability. These results underscore the critical importance of robust governance structures and proactive strategic orientations in enhancing the transparency and communicative quality of corporate financial disclosures.
Policy Communication and the Effectiveness of Real Estate Transfer Taxation: Lessons from Russia and Singapore for Vietnam Dao Cam Thuy; Nguyen Van Loc
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 2 (2026): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i2.150

Abstract

Real estate transfer taxation plays an important role in regulating property markets, limiting speculative activities, and ensuring stable government revenue. However, existing studies mainly focus on tax design, legal frameworks, and fiscal impacts, while the role of policy communication in shaping tax implementation effectiveness remains underexplored. This study examines how policy communication influences the effectiveness of real estate transfer taxation through a comparative analysis of Russia, Singapore, and Vietnam. Using a qualitative policy analysis approach, the study evaluates policy design, communication mechanisms, transparency, and implementation practices in Russia and Singapore, and assesses their relevance for the Vietnamese context. The findings show that policy communication functions as a behavioral regulatory mechanism that improves public understanding of tax objectives, strengthens trust in government institutions, and promotes voluntary tax compliance. The Russian experience highlights the role of transparent transaction registration systems, clearly communicated holding-period rules, and minimum taxable value mechanisms in reducing tax avoidance and improving market transparency. Singapore demonstrates how strong policy signaling through additional buyer’s stamp duties and seller’s stamp duties can discourage speculative investment and stabilize property markets. In contrast, the Vietnamese system remains largely administrative, with limited behavioral communication embedded in tax policy design. Based on these findings, the study proposes a policy communication framework linking tax design, communication processes, taxpayer compliance, and market outcomes, contributing an interdisciplinary perspective that connects taxation research with public governance and policy communication.

Page 14 of 14 | Total Record : 132

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