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International Journal of Accounting, Auditing and Performance Evaluation / Inderscience Enterprises Ltd


0.11

Impact Factor

0.06

5-Years IF

5

5-Years H index

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.1000 (%)0.04
19910.09000 (%)0.04
19920.09000 (%)0.04
19930.1000 (%)0.05
19940.11000 (%)0.05
19950.2000 (%)0.07
19960.23000 (%)0.09
19970.27000 (%)0.09
19980.29000 (%)0.1
19990.32000 (%)0.13
20000.4000 (%)0.15
20010.4000 (%)0.15
20020.42000 (%)0.18
20030.44000 (%)0.19
20040.4922222000 (%)0.2
20050.533355112222 (%)0.21
20060.050.510.05217630.0428553553 (%)0.2
20070.450.033911520.021254762 (%)0.18
20080.48101259601151 (11.1%)0.2
20090.470.02913440.0311491253 (%)0.19
20100.450.0922156130.0891911210 (%)0.16
20110.130.520.072017690.0553141017 (%)0.2
20120.550.0418194110.064421004 (%)10.060.2
20130.620.0818212110.05238796 (%)0.22
20140.640.0613225140.0636875 (%)0.21
20150.690.0215240150.06431912 (%)10.070.22
20160.110.850.0618258180.07283845 (%)0.26
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:


#YearTitleCited
12006Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19.

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16
22004The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations. (2004). Garcia Osma, Beatriz ; Jose Luis Ucieda Blanco, ; Jose Luis Ucieda Blanco, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:5-36.

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6
32010IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223.

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6
42009Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Nobanee, Haitham ; Haddad, Ayman E. ; AlShattarat, Wasim K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309.

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6
52006The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67.

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5
62008Culture and accounting practices in Turkey. (2008). Askarany, Davood ; Askary, Saeed ; Yazdifar, Hassan . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:66-88.

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4
72005Strategy and activity based costing: a cross national study of process and outcome contingencies. (2005). Ncube, Mthuli ; Bhimani, Alnoor ; Gosselin, Maurice . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205.

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4
82004The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60.

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4
92005An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon ; Hwang, Tienyu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280.

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4
102015The evolving role of environmental management accounting in internal decision-making: a research note. (2015). Marelli, Alessandro . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:1:p:14-47.

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3
112004The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure. (2004). Wright, Charlotte ; Wilcox, William ; Berry, Kevin Thomas . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:267-287.

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3
122007The effect of multi-nationality on the precision of management earnings forecasts. (2007). Runyan, Bruce ; Smith, Murphy L.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:6:p:572-588.

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2
132012The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence. (2012). Magnan, Michel ; Cormier, Denis ; Ledoux, Marie-Jose . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:2:p:157-183.

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2
142009Are Spanish auditors effective in transmitting manipulation practices? An analysis of the ambiguity implicit in modified reports. (2009). Lizarraga, Fermin ; Sanchez, Santiago ; Arnedo, Laura . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:229-251.

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2
152007Non-audit services and auditor independence: empirical findings from Bahrain. (2007). Hemalatha, J. ; Bremser, Wayne G. ; Joshi, Prem Lal ; Al-Mudhaki, Jawaher. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:57-89.

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2
162004Motives, diffusion and utilisation of the balanced scorecard in Denmark. (2004). Sorensen, Rene ; Nielsen, Steen . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:103-124.

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2
172008The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. (2008). Ernstberger, Jurgen . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:1-29.

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2
182009The use of graphs in annual reports of major Italian companies. (2009). Ianniello, Giuseppe . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:442-462.

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2
192006Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study. (2006). Chow, Chee W. ; Duh, Rong-Ruey ; Chen, Hueiling . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:341-361.

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2
202007Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285.

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2
212010Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Khasharmeh, Hussein ; Suwaidan, Mishiel Said . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345.

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2
222006Whats significant in Value Based Management: an internal perspective. (2006). Brown, James . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:320-340.

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1
232013The value relevance of earnings and cash flows under International Financial Reporting Standards: the case of Greece. (2013). Papadatos, Konstantinos ; Makri, Vasiliki . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:9:y:2013:i:2:p:184-198.

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1
242004Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies. (2004). Hossain, Mahmud ; Mitra, Santanu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:288-303.

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1
252009Audit expectation gap and loan decision performance of bank officers in Iran. (2009). Noghondari, Amirhossein Taebi ; Foong, Soon Yau . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:310-328.

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1
262006Audit firm manuals and audit experts approaches to internal control evaluation. (2006). Sharma, Divesh ; Iselin, Errol. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:20-40.

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1
272011Measurement vs. disclosure of accounting compliance in Indonesia. (2011). Setyadi, Agus ; Rusmin, Rusmin ; Tower, Greg ; Brown, Alistair . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:94-119.

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1
282007Corporate governance and corporate performance: some evidence from newly listed firms on Chinese stock markets. (2007). Chen, Langnan ; Lin, Weibin . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:2:p:183-197.

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1
292006The adequacy of information for managerial decision-making in Chinas business enterprises: an exploratory study. (2006). Chow, Chee W. ; Yuen, Susana ; Deng, Johnny F.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:287-303.

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1
302012The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Pott, Christiane ; Ullmann, Robert ; Watrin, Christoph . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302.

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1
312007Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital. (2007). Roos, Goran ; Pike, Stephen ; Burgman, Roland ; Boldt-Christmas, Lisa . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:529-546.

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1
322011An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Dahawy, Khaled ; Samaha, Khaled . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93.

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1
332007A multidimensional measure in accounting ethics research. (2007). Patel, Chris . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:90-110.

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1
342008Auditor awareness of earnings management. (2008). Georgopoulos, Antonios ; Koumanakos, Evangelos ; SIRIOPOULOS, COSTAS. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:50-65.

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1
352005What exactly is convergence?. (2005). Pacter, Paul . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:67-83.

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1
362010An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls. (2010). Kihn, Lili-Anne . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:1:p:108-127.

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1
372006Explaining Management Accounting Change: evidence from Finland. (2006). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281.

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1
382007An IT capital performance indicator study: evidence from a Taiwan financial service industry case study. (2007). Seng, Jia-Lang ; Tsai, Wen-Huei . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:501-528.

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1
392004Management control systems in Finnish technology companies: search for a typology of MCS mix. (2004). Laitinen, Erkki K. ; Nixon, William A. ; Wingren, Tom . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:2:p:183-214.

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1
402005Resurrecting the social Pacioli: ethics, gender and other silences. (2005). Sy, Aida . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:4:p:441-449.

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1
412011Monitoring of earnings management by independent directors and the impact of regulation: evidence from the Peoples Republic of China. (2011). Lai, Liona . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:6-31.

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1
422004Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies. (2004). Ahmad Moh'd Al-omari, ; Haddad, Ruwaidah Hanna ; Suwaidan, Mishiel Said ; Ahmad Moh'd Al-omari, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:4:p:432-447.

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1
432006Auditor independence, auditor specialisation and earnings management: further evidence from Singapore. (2006). Brown, Alistair M. ; J-L. W. Mitchell Van der Zahn, ; J-L. W. Mitchell Van Der Zahn, ; J-L. W. Mitchell Van der Zahn, ; Tower, Greg . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:166-193.

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1
442012In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies. (2012). Branson, Joël ; Breesch, Diane ; Cole, Vicky . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:1:p:1-23.

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1
452007A review of existing methods to quantify intangible assets. (2007). Levy, Felicia ; Duffey, Michael R.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:382-399.

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1
462004Accountants in Japan: culture, organisational factors and job satisfaction. (2004). Yamamura, Jeanne H. ; Stedham, Yvonne E. ; Satoh, Michimasa. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:85-102.

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1
472008The determinants of multiple forms of controls in foreign subsidiary manager evaluations. (2008). Kihn, Lili-Anne . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:2:p:157-182.

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1
482005The once and future accountant: ethics and the future outlook of the US accounting profession. (2005). Hale, Mark W. ; Huston, Ryan ; Smith, Murphy L.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:4:p:426-440.

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1
492011Measuring shareholder value in Tunisian banking. (2011). Abaoub, Ezzeddine ; Mnasri, Khadija . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:120-149.

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1
502013Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland. (2013). Nasution, Damai ; stermark, Ralf . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:9:y:2013:i:3:p:224-246.

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1

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


#YearTitleCited
12006Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19.

Full description at Econpapers || Download paper

9
22015The evolving role of environmental management accounting in internal decision-making: a research note. (2015). Marelli, Alessandro . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:1:p:14-47.

Full description at Econpapers || Download paper

3
32009The use of graphs in annual reports of major Italian companies. (2009). Ianniello, Giuseppe . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:442-462.

Full description at Econpapers || Download paper

2
42004The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60.

Full description at Econpapers || Download paper

2
52012The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence. (2012). Magnan, Michel ; Cormier, Denis ; Ledoux, Marie-Jose . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:2:p:157-183.

Full description at Econpapers || Download paper

2
62005An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon ; Hwang, Tienyu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280.

Full description at Econpapers || Download paper

2
72009Are Spanish auditors effective in transmitting manipulation practices? An analysis of the ambiguity implicit in modified reports. (2009). Lizarraga, Fermin ; Sanchez, Santiago ; Arnedo, Laura . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:229-251.

Full description at Econpapers || Download paper

2
82007Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285.

Full description at Econpapers || Download paper

2
92010Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Khasharmeh, Hussein ; Suwaidan, Mishiel Said . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345.

Full description at Econpapers || Download paper

2

Citing documents used to compute impact factor 3:


YearTitle
2016Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi. (2016). Cinquini, Lino ; Giannetti, Riccardo ; Miraglia, Rosa Alba . In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2016-002001.

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2016La sostenibilità ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?. (2016). Cinquini, Lino ; Passetti, Emilio ; Tenucci, Andrea . In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2016-002002.

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2016Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili. (2016). Giannetti, Riccardo ; Marelli, Alessandro . In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2016-002003.

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Recent citations (cites in year: CiY)


Recent citations received in 2015

YearCiting document
2015Sunk capital, unions and the hold-up problem: Theory and evidence from cross-country sectoral data. (2015). Sulis, Giovanni ; Conti, Maurizio ; Cardullo, Gabriele. In: European Economic Review. RePEc:eee:eecrev:v:76:y:2015:i:c:p:253-274.

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Recent citations received in 2013

YearCiting document

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.

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 1st 2017. Contact: CitEc Team