Citation analysis for Journal of International Accounting, Auditing and Taxation / Elsevier

Journal of International Accounting, Auditing and Taxation / Elsevier

0.29

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		0.1			0				0		0		(%)			0.04
1992		0.09			0				0		0		(%)			0.04
1993		0.11			0				0		0		(%)			0.05
1994		0.12			0				0		0		(%)			0.04
1995		0.19			0				0		0		(%)			0.07
1996		0.23			0				0		0		(%)			0.09
1997		0.26			0				0		0		(%)			0.09
1998		0.28			0				0		0		(%)			0.1
1999		0.32			0				0		0		(%)			0.13
2000		0.39			0				0		0		(%)			0.15
2001		0.39			0				0		0		(%)			0.14
2002		0.4			0				0		0		(%)			0.17
2003		0.43			0				0		0		(%)			0.18
2004		0.48			0				0		0		(%)			0.19
2005		0.52			0				0		0		(%)			0.2
2006		0.51			0				0		0		(%)			0.2
2007		0.45			0				0		0		(%)			0.18
2008		0.48		8	8			101	0		0		17 (16.8%)			0.2
2009	0.38	0.49	0.38	11	19	3	0.16	24	8	3	8	3	4 (16.7%)			0.19
2010	0.32	0.46	0.32	10	29	29	1	42	19	6	19	6	11 (26.2%)	1	0.1	0.17
2011	0.29	0.49	0.66	9	38	21	0.55	37	21	6	29	19	6 (16.2%)	1	0.11	0.19
2012	0.47	0.52	0.61	13	51	25	0.49	48	19	9	38	23	7 (14.6%)			0.19
2013	0.36	0.58	0.53	9	60	29	0.48	9	22	8	51	27	1 (11.1%)	1	0.11	0.2
2014	0.59	0.6	0.5	8	68	39	0.57	18	22	13	52	26	2 (11.1%)	1	0.13	0.2
2015	0.24	0.61	0.43	13	81	40	0.49	12	17	4	49	21	(%)			0.19
2016	0.43	0.68	0.42	8	89	38	0.43	8	21	9	52	22	1 (12.5%)	3	0.38	0.2
2017	0.29	0.73	0.39	12	101	46	0.46	4	21	6	51	20	(%)	1	0.08	0.22

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	2008	The relationship between culture and tax evasion across countries: Additional evidence and extensions. (2008). Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:67-78. Full description at Econpapers \|\| Download paper	28
2	2008	Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Wang, Kun ; Claiborne, Cathy M ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:14-30. Full description at Econpapers \|\| Download paper	27
3	2008	The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements. (2008). Gjerde, Oystein ; Sattem, Frode ; Knivsfl, Kjell . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:92-112. Full description at Econpapers \|\| Download paper	20
4	2010	The post-adoption effects of the implementation of International Financial Reporting Standards in Greece. (2010). Iatridis, George ; Rouvolis, Sotiris. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:55-65. Full description at Econpapers \|\| Download paper	16
5	2008	Compliance with IFRS disclosure requirements and individual analystsâ forecast errors. (2008). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H ; Hodgdon, Christopher . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13. Full description at Econpapers \|\| Download paper	13
6	2012	An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Nichols, Nancy B ; Cereola, Sandra J ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105. Full description at Econpapers \|\| Download paper	13
7	2011	Audit firm industry specialization and the audit report lag. (2011). Habib, Ahsan ; Borhan, MD. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:32-44. Full description at Econpapers \|\| Download paper	12
8	2012	The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China. (2012). Gao, Lei ; Kling, Gerhard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:17-31. Full description at Econpapers \|\| Download paper	10
9	2012	Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. (2012). Spathis, Charalambos ; Tsipouridou, Maria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:62-78. Full description at Econpapers \|\| Download paper	9
10	2010	Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Chau, Gerald ; Gray, Sidney J. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:93-109. Full description at Econpapers \|\| Download paper	8
11	2009	Audit pricing and auditor industry specialization in an emerging market: Evidence from China. (2009). Wang, Kun ; Iqbal, Zahid ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:60-72. Full description at Econpapers \|\| Download paper	7
12	2014	Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Alzeban, Abdulaziz ; Gwilliam, David. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:74-86. Full description at Econpapers \|\| Download paper	6
13	2008	Adoption of IAS 19R by Europes premier listed companies: Corridor approach versus full recognition. (2008). Fasshauer, Jan D ; Street, Donna L ; Glaum, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:113-122. Full description at Econpapers \|\| Download paper	6
14	2009	The impact of corporate governance on auditor choice: Evidence from China. (2009). Lin, Jun Z ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:44-59. Full description at Econpapers \|\| Download paper	6
15	2010	An empirical insight on Spanish listed companiesâ perceptions of International Financial Reporting Standards. (2010). Navarro-Garcia, Juan Carlos ; Bastida, Francisco. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:110-120. Full description at Econpapers \|\| Download paper	6
16	2011	Corporate governance and operating performance of Chinese listed firms. (2011). Sami, Heibatollah ; Zhou, Haiyan ; Wang, Justin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:106-114. Full description at Econpapers \|\| Download paper	6
17	2014	Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73. Full description at Econpapers \|\| Download paper	5
18	2008	The role of accruals and cash flows in explaining security returns: Evidence from New Zealand. (2008). Habib, Ahsan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:51-66. Full description at Econpapers \|\| Download paper	5
19	2011	Individual investorsâ attitudes toward the acceptance of International Financial Reporting Standards in the United States. (2011). McEnroe, John E ; Sullivan, Mark. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:20-31. Full description at Econpapers \|\| Download paper	5
20	2010	Chinese GAAP and IFRS: An analysis of the convergence process. (2010). Peng, Songlan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:16-34. Full description at Econpapers \|\| Download paper	5
21	2011	The financing of the IASB: An analysis of donor diversity. (2011). Larson, Robert K ; Kenny, Sara York. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:1-19. Full description at Econpapers \|\| Download paper	5
22	2008	Do managers manage earnings to âjust meet or beatâ analyst forecasts?. (2008). Habib, Ahsan ; Hossain, Mahmud. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:79-91. Full description at Econpapers \|\| Download paper	5
23	2012	Size effects and audit pricing: Evidence from Germany. (2012). Fleischer, Rouven ; Goettsche, Max . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:156-168. Full description at Econpapers \|\| Download paper	5
24	2015	The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Samaha, Khaled ; Hussainey, Khaled ; Khlif, Hichem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28. Full description at Econpapers \|\| Download paper	5
25	2012	Ownership structure and accounting conservatism in China. (2012). Cullinan, Charles P ; Zhang, Junrui ; Wang, Peng. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:1-16. Full description at Econpapers \|\| Download paper	5
26	2009	Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets. (2009). Barniv, Ran. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:2:p:101-118. Full description at Econpapers \|\| Download paper	5
27	2010	Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms. (2010). Chung, Janne ; Thorne, Linda ; Puri, Poonam ; Farrar, Jonathan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:66-78. Full description at Econpapers \|\| Download paper	4
28	2009	Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico. (2009). Machuga, Susan ; Teitel, Karen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:1-13. Full description at Econpapers \|\| Download paper	4
29	2010	Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. (2010). Ho, Sandra ; Hutchinson, Marion. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:121-136. Full description at Econpapers \|\| Download paper	4
30	2011	An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Zeghal, Daniel ; Sellami, Yosra Mnif ; Chtourou, Sonda . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72. Full description at Econpapers \|\| Download paper	4
31	2009	Tax risk management and the multinational enterprise. (2009). Wunder, Haroldene F. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:14-28. Full description at Econpapers \|\| Download paper	3
32	2012	Executive compensation and goodwill recognition under IFRS: Evidence from European mergers. (2012). Detzen, Dominic ; Zulch, Henning. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:106-126. Full description at Econpapers \|\| Download paper	3
33	2010	Transfer pricing practices of transnational corporations in PATA countries. (2010). Borkowski, Susan C. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:35-54. Full description at Econpapers \|\| Download paper	3
34	2013	Balance between auditing and marketing: An explorative study. (2013). Broberg, Pernilla ; Gerlofstig, Carl ; Umans, Timurs. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:57-70. Full description at Econpapers \|\| Download paper	3
35	2008	The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures. (2008). Borkowski, Susan C. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:31-50. Full description at Econpapers \|\| Download paper	3
36	2013	The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK. (2013). Haller, Axel ; Wehrfritz, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:39-56. Full description at Econpapers \|\| Download paper	3
37	2014	Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97. Full description at Econpapers \|\| Download paper	3
38	2010	Analyst forecast properties, analyst following and governance disclosures: A global perspective. (2010). Yu, Minna . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:1-15. Full description at Econpapers \|\| Download paper	3
39	2010	The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy. (2010). Chen, Ming-Chin ; Hung, Chung-yu . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:79-92. Full description at Econpapers \|\| Download paper	2
40	2011	Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms. (2011). Clausing, Kimberly ; Lahav, Yaron . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:97-105. Full description at Econpapers \|\| Download paper	2
41	2009	Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations. (2009). Huang, Cheng-Li ; Chen, Mien-Ling. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:73-84. Full description at Econpapers \|\| Download paper	2
42	2011	Earnings management induced by tax planning: The case of Portuguese private firms. (2011). Marques, Mario ; Craig, Russell ; Rodrigues, Lucia Lima . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:83-96. Full description at Econpapers \|\| Download paper	2
43	2012	The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence. (2012). Miranda-Lopez, Jose E ; Nichols, Linda M. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:198-208. Full description at Econpapers \|\| Download paper	2
44	2012	Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal. (2012). Guerreiro, Marta Silva ; Craig, Russell ; Rodrigues, Lucia Lima . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:169-184. Full description at Econpapers \|\| Download paper	2
45	2016	Tax-induced distortions of effort and compensation in a principal-agent setting. (2016). Martini, Jan Thomas ; Simons, Dirk ; Niemann, Rainer. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:27:y:2016:i:c:p:26-39. Full description at Econpapers \|\| Download paper	2
46	2009	The relative and incremental explanatory powers of dirty surplus items for debt interest rate. (2009). Shuto, Akinobu ; Suda, Kazuyuki ; Otomasa, Shota . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:2:p:119-131. Full description at Econpapers \|\| Download paper	2
47	2009	The impact of cultural environment on entry-level auditorsâ abilities to perform analytical procedures. (2009). Hughes, Susan B ; Cullinan, Charles P ; Higgs, Scott D ; Sander, James F. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:29-43. Full description at Econpapers \|\| Download paper	2
48	2016	Accounting for goodwill under IFRS: A critical analysis. (2016). Johansson, Sven-Erik ; Hellman, Niclas ; Hjelstrom, Tomas. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:27:y:2016:i:c:p:13-25. Full description at Econpapers \|\| Download paper	2
49	2011	Factors affecting MD&A disclosures by SEC registrants: Views of practitioners. (2011). Tarca, Ann ; Aerts, Walter ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:45-59. Full description at Econpapers \|\| Download paper	1
50	2015	The effects of mandatory IFRS adoption and conditional conservatism on European bank values. (2015). Spathis, Charalambos ; Dasilas, Apostolos ; Manganaris, Panayotis . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:72-81. Full description at Econpapers \|\| Download paper	1

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

#	Year	Title	Cited
1	2008	The relationship between culture and tax evasion across countries: Additional evidence and extensions. (2008). Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:67-78. Full description at Econpapers \|\| Download paper	10
2	2011	Audit firm industry specialization and the audit report lag. (2011). Habib, Ahsan ; Borhan, MD. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:32-44. Full description at Econpapers \|\| Download paper	9
3	2008	Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Wang, Kun ; Claiborne, Cathy M ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:14-30. Full description at Econpapers \|\| Download paper	8
4	2012	An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Nichols, Nancy B ; Cereola, Sandra J ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105. Full description at Econpapers \|\| Download paper	7
5	2008	Compliance with IFRS disclosure requirements and individual analystsâ forecast errors. (2008). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H ; Hodgdon, Christopher . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13. Full description at Econpapers \|\| Download paper	6
6	2010	Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Chau, Gerald ; Gray, Sidney J. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:93-109. Full description at Econpapers \|\| Download paper	6
7	2008	The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements. (2008). Gjerde, Oystein ; Sattem, Frode ; Knivsfl, Kjell . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:92-112. Full description at Econpapers \|\| Download paper	5
8	2015	The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Samaha, Khaled ; Hussainey, Khaled ; Khlif, Hichem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28. Full description at Econpapers \|\| Download paper	5
9	2014	Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Alzeban, Abdulaziz ; Gwilliam, David. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:74-86. Full description at Econpapers \|\| Download paper	5
10	2011	Corporate governance and operating performance of Chinese listed firms. (2011). Sami, Heibatollah ; Zhou, Haiyan ; Wang, Justin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:106-114. Full description at Econpapers \|\| Download paper	5
11	2012	The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China. (2012). Gao, Lei ; Kling, Gerhard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:17-31. Full description at Econpapers \|\| Download paper	4
12	2012	Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. (2012). Spathis, Charalambos ; Tsipouridou, Maria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:62-78. Full description at Econpapers \|\| Download paper	4
13	2014	Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73. Full description at Econpapers \|\| Download paper	4
14	2012	Size effects and audit pricing: Evidence from Germany. (2012). Fleischer, Rouven ; Goettsche, Max . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:156-168. Full description at Econpapers \|\| Download paper	3
15	2012	Executive compensation and goodwill recognition under IFRS: Evidence from European mergers. (2012). Detzen, Dominic ; Zulch, Henning. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:106-126. Full description at Econpapers \|\| Download paper	3
16	2013	Balance between auditing and marketing: An explorative study. (2013). Broberg, Pernilla ; Gerlofstig, Carl ; Umans, Timurs. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:57-70. Full description at Econpapers \|\| Download paper	3
17	2014	Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97. Full description at Econpapers \|\| Download paper	3
18	2008	The role of accruals and cash flows in explaining security returns: Evidence from New Zealand. (2008). Habib, Ahsan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:51-66. Full description at Econpapers \|\| Download paper	3
19	2011	Earnings management induced by tax planning: The case of Portuguese private firms. (2011). Marques, Mario ; Craig, Russell ; Rodrigues, Lucia Lima . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:83-96. Full description at Econpapers \|\| Download paper	2
20	2011	The financing of the IASB: An analysis of donor diversity. (2011). Larson, Robert K ; Kenny, Sara York. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:1-19. Full description at Econpapers \|\| Download paper	2
21	2009	The impact of corporate governance on auditor choice: Evidence from China. (2009). Lin, Jun Z ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:44-59. Full description at Econpapers \|\| Download paper	2
22	2012	Ownership structure and accounting conservatism in China. (2012). Cullinan, Charles P ; Zhang, Junrui ; Wang, Peng. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:1-16. Full description at Econpapers \|\| Download paper	2
23	2016	Tax-induced distortions of effort and compensation in a principal-agent setting. (2016). Martini, Jan Thomas ; Simons, Dirk ; Niemann, Rainer. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:27:y:2016:i:c:p:26-39. Full description at Econpapers \|\| Download paper	2
24	2011	An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Zeghal, Daniel ; Sellami, Yosra Mnif ; Chtourou, Sonda . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72. Full description at Econpapers \|\| Download paper	2
25	2008	Do managers manage earnings to âjust meet or beatâ analyst forecasts?. (2008). Habib, Ahsan ; Hossain, Mahmud. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:79-91. Full description at Econpapers \|\| Download paper	2
26	2009	Tax risk management and the multinational enterprise. (2009). Wunder, Haroldene F. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:14-28. Full description at Econpapers \|\| Download paper	2
27	2016	Accounting for goodwill under IFRS: A critical analysis. (2016). Johansson, Sven-Erik ; Hellman, Niclas ; Hjelstrom, Tomas. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:27:y:2016:i:c:p:13-25. Full description at Econpapers \|\| Download paper	2
28	2010	Chinese GAAP and IFRS: An analysis of the convergence process. (2010). Peng, Songlan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:16-34. Full description at Econpapers \|\| Download paper	2
29	2010	Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. (2010). Ho, Sandra ; Hutchinson, Marion. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:121-136. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 6:

Year	Title
2017	Analysis of Affecting Factors on IFRS Adoption:Case Study in Iran. (2017). Paknezhad, Mehrnaz . In: Management and Organizational Studies. RePEc:jfr:mos111:v:4:y:2017:i:1:p:74-81. Full description at Econpapers \|\| Download paper
2017	Causes of Tax Risks and Ways to Reduce Them. (2017). Artemenko, D A ; Porollo, E V ; Aguzarova, F S. In: European Research Studies Journal. RePEc:ers:journl:v:xx:y:2017:i:3b:p:453-459. Full description at Econpapers \|\| Download paper
2017	Earnings Quality: A Missing Link between Corporate Governance and Firm Value. (2017). Bhatti, Arshad ; Raheman, Abdul ; Latif, Khalid . In: Business & Economic Review. RePEc:bec:imsber:v:9:y:2017:i:2:p:255-280. Full description at Econpapers \|\| Download paper
2017	The impact of self-deception and professional skepticism on perceptions of ethicality. (2017). Agarwalla, Sobhesh Kumar ; Tripathy, Arindam ; Desai, Naman. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:85-93. Full description at Econpapers \|\| Download paper
2017	Firmsâ Board Independence and Corporate Social Performance: A Meta-Analysis. (2017). Ortas, Eduardo ; Zubeltzu, Eugenio ; Alvarez, Igor . In: Sustainability. RePEc:gam:jsusta:v:9:y:2017:i:6:p:1006-:d:101100. Full description at Econpapers \|\| Download paper
2017	Integrated reporting: Is it the last piece of the accounting disclosure puzzle?. (2017). Pavlopoulos, Athanasios ; Iatridis, George Emmanuel ; Magnis, Chris. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:41:y:2017:i:c:p:23-46. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document
2017	The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context. (2017). Liviu-Alexandru, Tudor. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:687-690. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India. (2016). Desai, Naman ; Nagar, Neerav. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:12:y:2016:i:2:p:111-120. Full description at Econpapers \|\| Download paper
2016	What Is the Way Forward for IASBâs Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation. (2016). Birt, Jacqueline ; Paananen, Mari ; Mason, Stephani ; Jorissen, Ann ; Hellman, Niclas. In: Accounting in Europe. RePEc:taf:acceur:v:13:y:2016:i:2:p:269-283. Full description at Econpapers \|\| Download paper
2016	Hypercompetition & Fiscal Attractiveness. (2016). Borislav, Chopov ; Jean-Franois, Rouge . In: Economics. RePEc:vrs:econom:v:4:y:2016:i:2:p:75-93:n:7. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document

Recent citations received in 2014

Year	Citing document
2014	Accounting conservatism quality of accounting information and crash risk of stock prices. (2014). Kousenidis, Dimitrios ; Negakis, Christos I ; Ladas, Anestis C. In: The Journal of Economic Asymmetries. RePEc:eee:joecas:v:11:y:2014:i:c:p:120-137. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Journal of International Accounting, Auditing and Taxation / Elsevier	45
2	Advances in accounting / Elsevier	20
3	The International Journal of Accounting / Elsevier	7
4	International Journal of Economics and Financial Issues / Econjournals	6
5	Research in International Business and Finance / Elsevier	5
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	5
7	Post-Print / HAL	5
8	Accounting and Business Research / Taylor & Francis Journals	5
9	Journal of Business Ethics / Springer	5
10	Research in Accounting Regulation / Elsevier	5
11	Journal of Business Finance & Accounting / Wiley Blackwell	4

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.