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Contemporary issues in Taxation and Accounting

Special issue call for papers from Pacific Accounting Review

Guest edited by

1.    Professor Lisa Marriott (Victoria University of Wellington – [email protected])
2.    Dr Rob Vosslamber (University of Canterbury – r[email protected])
3.    Dr Julie Harrison (University of Auckland – [email protected])
4.    Dr Sue Yong (Auckland University of Technology – [email protected])

What is the issue about? 

This special issue focuses on the unique relationship between accounting and tax. It will highlight the interdependence of the two disciplines and therefore the need for tax and accounting to engage in order to produce outcomes, including reporting, that are optimal for a wide range of stakeholders. This interdisciplinary focus will also enhance knowledge in both fields.

This special issue will be published in May-June 2019.

This special issue explores the relationship and interaction between accounting and tax. Accounting informs tax decisions, and taxation significantly affects accounting decisions, in areas such as transfer pricing, investment decision-making, deferred tax, tax exemptions and tax expenditures, and tax avoidance. Yet there is a gap in research that explores the relationship between taxation on the one hand and accounting decision-making and reporting on the other. Moreover, most taxation and accounting research is published in discipline-specific journals. This special issue provides an opportunity to explore this relationship and will enhance knowledge in both fields.

Possible topics include (but are not limited to):

  • The interaction of accounting and taxation in organisations
  • Accounting for tax authorities versus accounting for shareholders: the rationale and effects of two sets of rules
  • The impact of tax on entrepreneurship
  • Accounting and taxation in the Pacific region and in developing countries
  • The role of accounting in transfer pricing and Base Erosion and Profit Shifting (BEPS) practices, reporting, and mitigation
  • Cultural and international issues in accounting and tax
  • Taxation and the evolution of financial reporting, and of the accounting profession
  • Tax fraud, avoidance and accounting
  • Interdisciplinary studies in accounting and taxation

Key details about submissions

  • Submission deadline: November 30, 2018
  • Papers reviewed: January 31, 2019
  • Revised papers reviewed and accepted: March 31, 2019
  • Final versions of accepted papers delivered: April 30, 2019
  • Accepted issue number (optional): n/a

More information for authors

  • Interested authors are encouraged to submit their full papers by 30 November 2018. Early submission is welcome
  • Papers are subject to PAR’s customary submission and external blind review procedures
  • All submissions must be original works that are not currently under review at other journals
  • Go here to register/or log on to submit your paper to ScholarOne
  • Please select “Contemporary Issues in Taxation and Accounting” from the drop down menu when submitting your manuscript
  • Authors are required to follow the publication style guidelines
  • If you have any question about the special issue or your intended submission, please contact one of the guest editors.