Most cited documents in this series:

Year	Title	Cited
2003	Corporate governance and voluntary disclosure RePEc:eee:jappol:v:22:y:2003:i:4:p:325-345 [Citation Analysis]	50
1991	Exposure, legitimacy, and social disclosure RePEc:eee:jappol:v:10:y:1991:i:4:p:297-308 [Citation Analysis]	36
2000	Research design issues in earnings management studies RePEc:eee:jappol:v:19:y:2000:i:4-5:p:313-345 [Citation Analysis]	31
1994	The use of audit committees for monitoring RePEc:eee:jappol:v:13:y:1994:i:2:p:121-139 [Citation Analysis]	28
2007	Differences between domestic accounting standards and IAS: Measurement, determinants and implications RePEc:eee:jappol:v:26:y:2007:i:1:p:1-38 [Citation Analysis]	23
2006	Corporate governance and firm valuation RePEc:eee:jappol:v:25:y:2006:i:4:p:409-434 [Citation Analysis]	23
2001	Corporate environmental disclosures: are they useful in determining environmental performance? RePEc:eee:jappol:v:20:y:2001:i:3:p:217-240 [Citation Analysis]	22
1997	Environmental disclosures and public policy pressure RePEc:eee:jappol:v:16:y:1997:i:2:p:125-154 [Citation Analysis]	20
1995	Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong RePEc:eee:jappol:v:14:y:1995:i:4:p:311-368 [Citation Analysis]	18
1990	The incentives for voluntary audit committee formation RePEc:eee:jappol:v:9:y:1990:i:1:p:19-36 [Citation Analysis]	17
2003	Environmental reporting management: a continental European perspective RePEc:eee:jappol:v:22:y:2003:i:1:p:43-62 [Citation Analysis]	17
1997	Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data RePEc:eee:jappol:v:16:y:1997:i:1:p:1-34 [Citation Analysis]	17
2002	The determinants of Internet financial reporting RePEc:eee:jappol:v:21:y:2002:i:4-5:p:371-394 [Citation Analysis]	17
2005	The impact of culture and governance on corporate social reporting RePEc:eee:jappol:v:24:y:2005:i:5:p:391-430 [Citation Analysis]	16
1990	Financial disclosure regulation and its environment: A review and further analysis RePEc:eee:jappol:v:9:y:1990:i:2:p:79-110 [Citation Analysis]	16
1998	Measuring corporate environmental performance RePEc:eee:jappol:v:17:y:1998:i:4-5:p:383-408 [Citation Analysis]	15
1999	Taxpayer behavior in response to taxation: comment and new experimental evidence RePEc:eee:jappol:v:18:y:1999:i:2:p:165-177 [Citation Analysis]	14
1989	Voluntary formation of corporate audit committees among NASDAQ firms RePEc:eee:jappol:v:8:y:1989:i:4:p:239-265 [Citation Analysis]	14
1994	The ethics of managing earnings: An empirical investigation RePEc:eee:jappol:v:13:y:1994:i:1:p:79-94 [Citation Analysis]	14
1999	Supplier selection, monitoring practices, and firm performance RePEc:eee:jappol:v:18:y:1999:i:3:p:253-281 [Citation Analysis]	13
2004	The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies RePEc:eee:jappol:v:23:y:2004:i:3:p:191-225 [Citation Analysis]	13
1993	Auditing, directorships and the demand for monitoring RePEc:eee:jappol:v:12:y:1993:i:4:p:353-375 [Citation Analysis]	13
2000	Board structure and the informativeness of earnings RePEc:eee:jappol:v:19:y:2000:i:2:p:139-160 [Citation Analysis]	13
1988	Taxpayer behavior in response to taxation: An experimental analysis RePEc:eee:jappol:v:7:y:1988:i:1:p:1-28 [Citation Analysis]	13
1997	Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance RePEc:eee:jappol:v:16:y:1997:i:3:p:271-309 [Citation Analysis]	12
1983	Failure prediction: Sensitivity of classification accuracy to alternative statistical methods and variable sets RePEc:eee:jappol:v:2:y:1983:i:4:p:289-307 [Citation Analysis]	12
1989	Taxpayer compliance under uncertainty RePEc:eee:jappol:v:8:y:1989:i:1:p:1-27 [Citation Analysis]	11
2002	Dissemination of information for investors at corporate Web sites RePEc:eee:jappol:v:21:y:2002:i:4-5:p:357-369 [Citation Analysis]	10
1995	Evidence on opinion shopping from audit opinion conservatism RePEc:eee:jappol:v:14:y:1995:i:3:p:179-201 [Citation Analysis]	10
1999	Audit committee activity and agency costs RePEc:eee:jappol:v:18:y:1999:i:4-5:p:311-332 [Citation Analysis]	10
2000	Identifying unexpected accruals: a comparison of current approaches RePEc:eee:jappol:v:19:y:2000:i:4-5:p:347-376 [Citation Analysis]	9
2000	Association between independent non-executive directors, family control and financial disclosures in Hong Kong RePEc:eee:jappol:v:19:y:2000:i:4-5:p:285-310 [Citation Analysis]	9
1995	An application of data envelopment analysis to public sector performance measurement and accountability RePEc:eee:jappol:v:14:y:1995:i:2:p:143-160 [Citation Analysis]	9
2002	Enron: what happened and what we can learn from it RePEc:eee:jappol:v:21:y:2002:i:2:p:105-127 [Citation Analysis]	9
2005	Exploring differences in social disclosures internationally: A stakeholder perspective RePEc:eee:jappol:v:24:y:2005:i:2:p:123-151 [Citation Analysis]	8
2001	Non-US Firms Accounting Standard Choices RePEc:eee:jappol:v:20:y:2001:i:2:p:129-153 [Citation Analysis]	8
2004	Health care regulation and the operating efficiency of hospitals: Evidence from Taiwan RePEc:eee:jappol:v:23:y:2004:i:6:p:483-510 [Citation Analysis]	8
2006	Intra-industry imitation in corporate environmental reporting: An international perspective RePEc:eee:jappol:v:25:y:2006:i:3:p:299-331 [Citation Analysis]	8
2001	Managing earnings surprises in the US versus 12 other countries RePEc:eee:jappol:v:20:y:2001:i:4-5:p:373-398 [Citation Analysis]	7
1985	Corporate director liability and monitoring preferences RePEc:eee:jappol:v:4:y:1985:i:1:p:13-31 [Citation Analysis]	7
2004	Disclosure timing: Determinants of quarterly earnings release dates RePEc:eee:jappol:v:23:y:2004:i:6:p:457-482 [Citation Analysis]	6
2003	Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management RePEc:eee:jappol:v:22:y:2003:i:1:p:83-94 [Citation Analysis]	6
2001	The disciplinary process of the accounting profession: protecting the public or the profession? The Quebec experience RePEc:eee:jappol:v:20:y:2001:i:4-5:p:399-437 [Citation Analysis]	6
2009	Family control, board independence and earnings management: Evidence based on Hong Kong firms RePEc:eee:jappol:v:28:y:2009:i:4:p:281-300 [Citation Analysis]	6
2008	Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption RePEc:eee:jappol:v:27:y:2008:i:6:p:480-494 [Citation Analysis]	6
1996	The effect of auditor changes on audit fees, audit hours, and audit quality RePEc:eee:jappol:v:15:y:1996:i:1:p:55-76 [Citation Analysis]	6
1994	Goodwill, profitability, and the market value of the firm RePEc:eee:jappol:v:13:y:1994:i:2:p:159-180 [Citation Analysis]	6
1982	Disclosure regulation and public policy a sociohistorical reappraisal RePEc:eee:jappol:v:1:y:1982:i:1:p:33-57 [Citation Analysis]	5
1984	Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory RePEc:eee:jappol:v:3:y:1984:i:1:p:55-74 [Citation Analysis]	5
1985	Cultural influence on corporate and governmental involvement in accounting policy determination in Japan RePEc:eee:jappol:v:4:y:1985:i:3:p:201-223 [Citation Analysis]	5

Citing documents used to compute impact factor 9:

Year	Title	See
2011	An alternative to the weighted score card approach to measuring performance: An analysis of English and Welsh probation boards RePEc:eee:soceps:v:45:y:2011:i:4:p:184-193	[Citation Analysis]
2011	Determinants of financial management practices: a conceptual study RePEc:pra:mprapa:40679	[Citation Analysis]
2011	CORPORATE GOVERNANCE AND DISCLOSURE OF RELATED PARTY TRANSACTIONS RePEc:cms:2icb11:2011-267	[Citation Analysis]
2011	Corporate diversification and earnings management RePEc:eme:rafpps:v:10:y:2011:i:2:p:176-196	[Citation Analysis]
2011	Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions RePEc:zbw:cfrwps:1111	[Citation Analysis]
2011	Supply chain risk management in financial crises--A multiple case-study approach RePEc:eee:proeco:v:134:y:2011:i:1:p:43-57	[Citation Analysis]
2011	Gestion des résultats comptables et structure de lactionnariat : le cas français RePEc:hal:journl:hal-00650550	[Citation Analysis]
2011	INFLUENCE OF CORPORATE GOVERNANCE ATTRIBUTES ON FIRMS’ FINANCIAL PERFORMANCE IN MALAYSIA RePEc:cms:1asb11:2011-039-124	[Citation Analysis]
2011	The cost of debt when all-equity firms raise sfinance: The role of investment opportunities, audit quality and debt maturity RePEc:eee:jbfina:v:35:y:2011:i:8:p:1931-1940	[Citation Analysis]

Cites in year: CiY