The Journal of International Accounting, Auditing and Taxation publishes articles which deal with all areas of international accounting including auditing, taxation and management advisory services. The journal's goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal. International Accounting is the international aspects of accounting that includes accounting principles and reporting practices in different countries and their classification, Patterns of accounting development, International and regional harmonization, Foreign currency translation, Foreign exchange risk, International comparisons of consolidation accounting and inflation accounting, Accounting in developing countries, Accounting in communist countries, Performance evaluation of foreign subsidiaries.