Citation analysis for The International Journal of Accounting / Elsevier

The International Journal of Accounting / Elsevier

0.43

Impact Factor

0.39

5-Years IF

5-Years H index

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
[more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw data

	IF	AIF	IF5	DOC	CDO	CCU	CIF	CIT	D2Y	C2Y	D5Y	C5Y	%SC	CiY	II	AII
1990		0.1			0				0		0		(%)			0.04
1991		0.09			0				0		0		(%)			0.04
1992		0.1			0				0		0		(%)			0.04
1993		0.11			0				0		0		(%)			0.05
1994		0.12			0				0		0		(%)			0.05
1995		0.19			0				0		0		(%)			0.07
1996		0.22		32	32			110	0		0		29 (26.4%)			0.09
1997	0.06	0.27	0.06	33	65	2	0.03	47	32	2	32	2	10 (21.3%)			0.09
1998	0.06	0.27	0.06	32	97	4	0.04	47	65	4	65	4	19 (40.4%)			0.1
1999	0.12	0.31	0.16	31	128	20	0.16	127	65	8	97	16	35 (27.6%)			0.13
2000	0.11	0.4	0.12	45	173	16	0.09	108	63	7	128	15	35 (32.4%)			0.15
2001	0.04	0.4	0.08	41	214	15	0.07	60	76	3	173	13	7 (11.7%)	1	0.02	0.15
2002	0.03	0.42	0.05	40	254	16	0.06	110	86	3	182	10	17 (15.5%)	1	0.03	0.18
2003	0.05	0.44	0.1	41	295	47	0.16	86	81	4	189	19	23 (26.7%)	9	0.22	0.18
2004	0.09	0.49	0.09	26	321	36	0.11	76	81	7	198	18	12 (15.8%)	2	0.08	0.2
2005	0.04	0.53	0.07	35	356	35	0.1	92	67	3	193	13	15 (16.3%)			0.21
2006	0.07	0.51	0.1	35	391	56	0.14	101	61	4	183	18	14 (13.9%)			0.2
2007	0.11	0.44	0.16	32	423	70	0.17	102	70	8	177	28	18 (17.6%)			0.18
2008	0.15	0.47	0.15	35	458	78	0.17	102	67	10	169	25	8 (7.8%)			0.2
2009	0.09	0.47	0.12	28	486	70	0.14	55	67	6	163	20	6 (10.9%)			0.19
2010	0.24	0.44	0.25	35	521	136	0.26	31	63	15	165	42	4 (12.9%)	3	0.09	0.16
2011	0.19	0.51	0.25	24	545	140	0.26	42	63	12	165	41	9 (21.4%)	2	0.08	0.2
2012	0.25	0.56	0.34	15	560	179	0.32	28	59	15	154	52	10 (35.7%)	2	0.13	0.21
2013	0.38	0.66	0.27	13	573	150	0.26	13	39	15	137	37	2 (15.4%)			0.23
2014	0.29	0.67	0.22	15	588	158	0.27	19	28	8	115	25	6 (31.6%)	1	0.07	0.22
2015	0.43	0.82	0.39	17	605	217	0.36	5	28	12	102	40	1 (20%)	1	0.06	0.27

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CCU:	Cumulative number of citations to papers published until year y
CIF:	Cumulative impact factor
CIT:	Number of citations to papers published in year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series:

#	Year	Title	Cited
1	2002	Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers \|\| Download paper	45
2	2000	Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers \|\| Download paper	34
3	2006	Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers \|\| Download paper	30
4	2004	A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers \|\| Download paper	29
5	2008	Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers \|\| Download paper	28
6	2005	Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers \|\| Download paper	28
7	2004	Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers \|\| Download paper	26
8	1999	Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Street, Donna L. ; Bryant, Stephanie M. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48. Full description at Econpapers \|\| Download paper	24
9	1999	Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419. Full description at Econpapers \|\| Download paper	22
10	1999	Firm Characteristics of Swiss Companies that Utilize International Accounting Standards. (1999). Murphy, Ann B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131. Full description at Econpapers \|\| Download paper	21
11	2007	Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379. Full description at Econpapers \|\| Download paper	20
12	2007	Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56. Full description at Econpapers \|\| Download paper	19
13	2006	Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294. Full description at Econpapers \|\| Download paper	18
14	2003	A multinational test of determinants of corporate disclosure. (2003). Archambault, Jeffrey J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194. Full description at Econpapers \|\| Download paper	17
15	1998	Corporate financial disclosure in emerging markets: Does economic development matter?. (1998). Salter, Stephen B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234. Full description at Econpapers \|\| Download paper	16
16	2003	Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22. Full description at Econpapers \|\| Download paper	15
17	1999	The Information Environment of Chinas A and B Shares: Can We Make Sense of the Numbers?. (1999). Wu, Annie ; Abdel-Khalik, Rashad A. ; Wong, Kie Ann . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:4:p:467-489. Full description at Econpapers \|\| Download paper	15
18	1999	An empirical investigation of multinational firms compliance with International Accounting Standards. (1999). Finn, Philip M. ; El-Gazzar, Samir M. ; Jacob, Rudy . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248. Full description at Econpapers \|\| Download paper	15
19	1996	A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. Full description at Econpapers \|\| Download paper	14
20	2002	Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325. Full description at Econpapers \|\| Download paper	14
21	1998	Accounting diversity and firm valuation. (1998). Langli, John Christian ; King, Raymond D.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567. Full description at Econpapers \|\| Download paper	14
22	2000	Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards. (2000). Street, Donna L. ; Gray, Sidney J. ; Nichols, Nancy B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:1:p:27-63. Full description at Econpapers \|\| Download paper	13
23	2004	A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427. Full description at Econpapers \|\| Download paper	13
24	2008	Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃÂ¥rd ; Asche, Frank ; Misund, Bård, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424. Full description at Econpapers \|\| Download paper	13
25	2000	The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286. Full description at Econpapers \|\| Download paper	13
26	2005	The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172. Full description at Econpapers \|\| Download paper	13
27	2005	Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362. Full description at Econpapers \|\| Download paper	12
28	2002	Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213. Full description at Econpapers \|\| Download paper	12
29	1996	Environmental disclosures in annual reports: An international perspective. (1996). Tollerson, Cynthia D. ; Hsu, Kathy ; Gamble, George O. ; Jackson, Cynthia. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331. Full description at Econpapers \|\| Download paper	12
30	2000	Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. (2000). Street, Donna L. ; Bryant, Stephanie M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329. Full description at Econpapers \|\| Download paper	12
31	2003	Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266. Full description at Econpapers \|\| Download paper	12
32	2007	Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). van der Meulen, Sofie ; Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152. Full description at Econpapers \|\| Download paper	12
33	2009	The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102. Full description at Econpapers \|\| Download paper	12
34	1999	Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238. Full description at Econpapers \|\| Download paper	11
35	2006	Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357. Full description at Econpapers \|\| Download paper	11
36	2011	Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230. Full description at Econpapers \|\| Download paper	11
37	1996	International accounting harmonization and the major developed stock market countries: An empirical study. (1996). Emenyonu, Emmanuel N. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:269-279. Full description at Econpapers \|\| Download paper	11
38	1996	A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands. (1996). Hussein, Mohamed E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120. Full description at Econpapers \|\| Download paper	11
39	2008	Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206. Full description at Econpapers \|\| Download paper	11
40	1996	Determinants of audit fees in Bangladesh. (1996). Moizer, Peter ; Waresul Karim, A. K. M., . In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:4:p:497-509. Full description at Econpapers \|\| Download paper	10
41	1996	Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Inclan, Carla ; Fekrat, Ali M. ; Petroni, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195. Full description at Econpapers \|\| Download paper	10
42	2012	The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355. Full description at Econpapers \|\| Download paper	10
43	2004	Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295. Full description at Econpapers \|\| Download paper	10
44	2009	The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333. Full description at Econpapers \|\| Download paper	9
45	2001	The impact of national influence on accounting estimates: Implications for international accounting standard-setters. (2001). Schultz, Joseph Jr., ; Lopez, Thomas J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:36:y:2001:i:3:p:271-290. Full description at Econpapers \|\| Download paper	9
46	2006	A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Ben Othman, Hakim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435. Full description at Econpapers \|\| Download paper	9
47	2005	Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232. Full description at Econpapers \|\| Download paper	9
48	2007	Trends in research on international accounting harmonization. (2007). Barbu, Elena M. ; Baker, Richard C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:3:p:272-304. Full description at Econpapers \|\| Download paper	9
49	2003	Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. (2003). Achmadi, Christina ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455. Full description at Econpapers \|\| Download paper	9
50	2011	Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; Karampinis, Nikolaos I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332. Full description at Econpapers \|\| Download paper	9

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2008	Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers \|\| Download paper	19
2	2006	Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers \|\| Download paper	19
3	2004	Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers \|\| Download paper	16
4	2004	A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers \|\| Download paper	16
5	2007	Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56. Full description at Econpapers \|\| Download paper	14
6	2006	Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294. Full description at Econpapers \|\| Download paper	13
7	2002	Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers \|\| Download paper	11
8	2011	Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230. Full description at Econpapers \|\| Download paper	10
9	2008	Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃÂ¥rd ; Asche, Frank ; Misund, Bård, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424. Full description at Econpapers \|\| Download paper	9
10	2012	The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355. Full description at Econpapers \|\| Download paper	9
11	2000	Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers \|\| Download paper	8
12	2006	Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357. Full description at Econpapers \|\| Download paper	7
13	2005	Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers \|\| Download paper	7
14	2005	The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172. Full description at Econpapers \|\| Download paper	7
15	2013	A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran . In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217. Full description at Econpapers \|\| Download paper	6
16	1999	Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419. Full description at Econpapers \|\| Download paper	6
17	2014	The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence. (2014). Rahman, Asheq ; Courtenay, Stephen ; Cai, Lei . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:147-178. Full description at Econpapers \|\| Download paper	6
18	2002	Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213. Full description at Econpapers \|\| Download paper	6
19	2008	Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis. (2008). Chamisa, Eddie ; Mangena, Musa . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:28-44. Full description at Econpapers \|\| Download paper	5
20	2011	Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; Karampinis, Nikolaos I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332. Full description at Econpapers \|\| Download paper	5
21	2004	Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295. Full description at Econpapers \|\| Download paper	5
22	2008	Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206. Full description at Econpapers \|\| Download paper	5
23	1997	The transfer pricing concerns of developed and developing countries. (1997). Borkowski, Susan C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:32:y:1997:i:3:p:321-336. Full description at Econpapers \|\| Download paper	5
24	2005	Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232. Full description at Econpapers \|\| Download paper	5
25	2004	Big Six auditors and audit quality: The Korean evidence. (2004). Rho, Joonhwa ; Jeong, Seok Woo . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:2:p:175-196. Full description at Econpapers \|\| Download paper	5
26	1998	The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen . In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631. Full description at Econpapers \|\| Download paper	5
27	2009	Crossed-listed foreign firms earnings informativeness, earnings management and disclosures of corporate governance information under SOX. (2009). Sun, Heuy Lian ; Chang, Jui Chin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:1-32. Full description at Econpapers \|\| Download paper	4
28	2009	Development of accounting regulation in Jordan. (2009). Al-Akra, Mahmoud ; Marashdeh, Omar ; Ali, Muhammad Jahangir . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:2:p:163-186. Full description at Econpapers \|\| Download paper	4
29	2008	Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. (2008). Prencipe, Annalisa ; Pozza, Lorenzo ; Markarian, Garen . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:246-267. Full description at Econpapers \|\| Download paper	4
30	2009	The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333. Full description at Econpapers \|\| Download paper	4
31	2007	Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379. Full description at Econpapers \|\| Download paper	4
32	2009	The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102. Full description at Econpapers \|\| Download paper	4
33	2006	The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261. Full description at Econpapers \|\| Download paper	4
34	1998	Corporate financial disclosure in emerging markets: Does economic development matter?. (1998). Salter, Stephen B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234. Full description at Econpapers \|\| Download paper	4
35	2008	An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Al-Shammari, Bader ; Brown, Philip . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447. Full description at Econpapers \|\| Download paper	4
36	1996	A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. Full description at Econpapers \|\| Download paper	4
37	2005	Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362. Full description at Econpapers \|\| Download paper	4
38	2002	Earnings management of seasoned equity offering firms in Korea. (2002). Miller, Gary ; Yoon, Soon Suk. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:1:p:57-78. Full description at Econpapers \|\| Download paper	3
39	2010	Development of accounting in Poland: Market efficiency and the value relevance of reported earnings. (2010). Dobija, Dorota ; Klimczak, Karol Marek . In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:3:p:356-374. Full description at Econpapers \|\| Download paper	3
40	2003	International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources. (2003). Ho, Carol-Anne ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:465-491. Full description at Econpapers \|\| Download paper	3
41	2003	Reply to International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources: A discu. (2003). Ho, Carol-Anne ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:499-502. Full description at Econpapers \|\| Download paper	3
42	1999	The Information Environment of Chinas A and B Shares: Can We Make Sense of the Numbers?. (1999). Wu, Annie ; Abdel-Khalik, Rashad A. ; Wong, Kie Ann . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:4:p:467-489. Full description at Econpapers \|\| Download paper	3
43	2002	Reply to discussion of Earnings Management of Seasoned Equity Offering Firms in Korea. (2002). Miller, Gary A. ; Yoon, Soon Suk. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:1:p:89-93. Full description at Econpapers \|\| Download paper	3
44	2003	Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266. Full description at Econpapers \|\| Download paper	3
45	2006	Response to discussion of The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings. (2006). Liu, Chao-Shin ; Davis-Friday, Paquita Y. ; Eng, Li Li . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:1:p:48-50. Full description at Econpapers \|\| Download paper	3
46	2006	Reply to discussion of Earnings attributes and investor protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:369-372. Full description at Econpapers \|\| Download paper	3
47	1999	An empirical investigation of multinational firms compliance with International Accounting Standards. (1999). Finn, Philip M. ; El-Gazzar, Samir M. ; Jacob, Rudy . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248. Full description at Econpapers \|\| Download paper	3
48	2006	Ownership, board structure, and performance in continental Europe. (2006). Krivogorsky, Victoria . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:2:p:176-197. Full description at Econpapers \|\| Download paper	3
49	1996	Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan. (1996). Jeffrey, Cynthia ; Lo, Steven ; Weatherholt, Nancy. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:365-379. Full description at Econpapers \|\| Download paper	3
50	2006	An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Mhedhbi, Karim. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor 12:

Year	Title
2015	Sins of Omission in Value Relevance Empirical Studies. (2015). Onali, Enrico ; Ginesti, Gianluca . In: MPRA Paper. RePEc:pra:mprapa:64265. Full description at Econpapers \|\| Download paper
2015	Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies. (2015). Dilger, Thomas ; Graschitz, Sabine . In: International Journal of Business and Economic Sciences Applied Research (IJBESAR). RePEc:tei:journl:v:8:y:2015:i:2:p:69-86. Full description at Econpapers \|\| Download paper
2015	New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?. (2015). Onali, Enrico ; Ginesti, Gianluca . In: MPRA Paper. RePEc:pra:mprapa:64266. Full description at Econpapers \|\| Download paper
2015	Reply to Discussion of âThe Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Unionâ. (2015). Jeffrey, Cynthia ; Perkins, Jon D. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:427-434. Full description at Econpapers \|\| Download paper
2015	How Ethical are Managersâ Goodwill Impairment Decisions in Spanish-Listed Firms?. (2015). Giner, Begoa ; Pardo, Francisca . In: Journal of Business Ethics. RePEc:kap:jbuset:v:132:y:2015:i:1:p:21-40. Full description at Econpapers \|\| Download paper
2015	Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness â Evidence from Australia. (2015). Bryce, Mitchell ; Mather, Paul R ; Ali, Muhammad Jahangir . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:35:y:2015:i:pa:p:163-181. Full description at Econpapers \|\| Download paper
2015	Are financial audit elements and corporate governance policies solutions for the economic crisis?. (2015). Dobre, Florin . In: Theoretical and Applied Economics. RePEc:agr:journl:v:2(602):y:2015:i:2(602):p:275-284. Full description at Econpapers \|\| Download paper
2015	Are financial audit elements and corporate governance policies solutions for the economic crisis?. (2015). Dobre, Florin . In: Theoretical and Applied Economics. RePEc:agr:journl:v:xxii:y:2015:i:2(603):p:275-284. Full description at Econpapers \|\| Download paper
2015	Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC. (2015). Al-Hadi, Ahmed ; Hossain, Mahmud ; Taylor, Grantley . In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:29:y:2015:i:c:p:66-98. Full description at Econpapers \|\| Download paper
2015	Global Financial Crisis, Ownership Change, and Corporate Governance Evolution: Firm-Level Evidence from Russia. (2015). Iwasaki, Ichiro. In: RRC Working Paper Series. RePEc:hit:rrcwps:52. Full description at Econpapers \|\| Download paper
2015	Global Financial Crisis, Ownership Change, and Corporate Governance Evolution Firm-Level Evidence from Russia. (2015). Iwasaki, Ichiro. In: KIER Working Papers. RePEc:kyo:wpaper:925. Full description at Econpapers \|\| Download paper
2015	Auditors going Concern Reporting in the pre- and post-bankruptcy Law Eras: Chinese Affiliates of Big 4 Versus Local Auditors. (2015). Wu, Xi ; Rui, Oliver ; Mo, Phyllis L. L., . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:1:p:1-30. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2015

Year	Citing document
2015	Discussion of âThe Association Between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Unionâ. (2015). Charitou, Andreas . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:418-426. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries. (2014). Mazza, Tatiana ; Azzali, Stefano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001003. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document

Recent citations received in 2012

Year	Citing document
2012	RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET. (2012). MURESAN, Diana . In: Annales Universitatis Apulensis Series Oeconomica. RePEc:alu:journl:v:2:y:2012:i:14:p:8. Full description at Econpapers \|\| Download paper
2012	Missions-oriented RD&D institutions in energy between 2000 and 2010: A comparative analysis of China, the United Kingdom, and the United States. (2012). Anadon, Laura Diaz . In: Research Policy. RePEc:eee:respol:v:41:y:2012:i:10:p:1742-1756. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	The International Journal of Accounting / Elsevier	47
2	Post-Print / HAL	17
3	MPRA Paper / University Library of Munich, Germany	15
4	International Review of Financial Analysis / Elsevier	14
5	Journal of Management & Governance / Springer	13
6	International Journal of Academic Research in Accounting, Finance and Management Sciences / Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences	10
7	Journal of Business Ethics / Springer	9
8	FINANCIAL REPORTING / FrancoAngeli Editore	9
9	UiS Working Papers in Economics and Finance / University of Stavanger	8
10	Journal of Multinational Financial Management / Elsevier	8
11	Research in International Business and Finance / Elsevier	8

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.