Citation analysis for Accounting and Business Research / Taylor & Francis Journals

Accounting and Business Research / Taylor & Francis Journals

0.31

Impact Factor

0.51

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		10	10				0		0		(%)			0.09
1997		0.26		35	45			26	10		10		1 (3.8%)			0.09
1998	0.02	0.28	0.02	22	67	1	0.01	85	45	1	45	1	11 (12.9%)			0.1
1999	0.05	0.32	0.04	31	98	4	0.04	15	57	3	67	3	6 (40%)			0.13
2000	0.08	0.39	0.04	31	129	5	0.04	26	53	4	98	4	16 (61.5%)			0.15
2001	0.08	0.39	0.05	24	153	7	0.05	5	62	5	129	7	1 (20%)			0.14
2002		0.4		26	179			11	55		143		3 (27.3%)			0.17
2003		0.43	0.04	32	211	7	0.03	23	50		134	6	7 (30.4%)			0.18
2004	0.03	0.48	0.03	39	250	9	0.04	14	58	2	144	4	5 (35.7%)			0.19
2005		0.52	0.01	31	281	8	0.03	4	71		152	2	1 (25%)			0.2
2006		0.51		53	334	7	0.02	53	70		152		9 (17%)	2	0.04	0.2
2007	0.01	0.45	0.02	42	376	18	0.05	26	84	1	181	3	4 (15.4%)			0.18
2008		0.48		35	411	8	0.02	40	95		197		7 (17.5%)	2	0.06	0.2
2009	0.06	0.49	0.04	35	446	17	0.04	50	77	5	200	8	8 (16%)			0.19
2010	0.07	0.46	0.04	38	484	27	0.06	53	70	5	196	7	14 (26.4%)	3	0.08	0.17
2011	0.08	0.49	0.04	28	512	24	0.05	123	73	6	203	8	11 (8.9%)	4	0.14	0.19
2012	0.12	0.52	0.12	29	541	42	0.08	66	66	8	178	22	9 (13.6%)			0.19
2013	0.33	0.58	0.17	30	571	61	0.11	100	57	19	165	28	11 (11%)	5	0.17	0.2
2014	0.46	0.6	0.36	31	602	104	0.17	67	59	27	160	58	3 (4.5%)	2	0.06	0.2
2015	0.51	0.61	0.42	41	643	108	0.17	40	61	31	156	65	6 (15%)	2	0.05	0.19
2016	0.26	0.68	0.49	40	683	136	0.2	26	72	19	159	78	1 (3.8%)	2	0.05	0.2
2017	0.31	0.73	0.51	37	720	178	0.25	20	81	25	171	88	3 (15%)	2	0.05	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	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	38
2	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	33
3	2009	Introduction. (2009). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:175-176. Full description at Econpapers \|\| Download paper	26
4	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	22
5	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	22
6	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	20
7	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	17
8	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	17
9	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	17
10	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	16
11	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	14
12	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	14
13	1998	Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs. (1998). Adams, Carol ; Gray, S. J. ; Weetman, P. ; E. A. E. Jones, . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:189-208. Full description at Econpapers \|\| Download paper	13
14	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	13
15	2012	Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468. Full description at Econpapers \|\| Download paper	11
16	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	11
17	2012	The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers \|\| Download paper	11
18	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	11
19	2012	Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers \|\| Download paper	11
20	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	10
21	1997	Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:3:p:219-228. Full description at Econpapers \|\| Download paper	10
22	2012	Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344. Full description at Econpapers \|\| Download paper	9
23	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	9
24	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	8
25	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	8
26	2008	Introduction. (2008). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:169-170. Full description at Econpapers \|\| Download paper	8
27	2004	The demand for the audit in small companies in the UK. (2004). Collis, Jill ; Skerratt, Len ; Jarvis, Robin. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:2:p:87-100. Full description at Econpapers \|\| Download paper	8
28	2011	IFRS monopoly: the Pied Piper of financial reporting. (2011). Sunder, Shyam. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:291-306. Full description at Econpapers \|\| Download paper	8
29	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	7
30	2011	The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458. Full description at Econpapers \|\| Download paper	7
31	2010	How can we measure the costs and benefits of changes in financial reporting standards?. (2010). Schipper, Katherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:309-327. Full description at Econpapers \|\| Download paper	7
32	2013	Financial reporting and firm valuation: relevance lost or relevance regained?. (2013). Hail, Luzi. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:329-358. Full description at Econpapers \|\| Download paper	7
33	2012	Drivers of voluntary audit in Finland: to be or not to be audited?. (2012). Ojala, Hannu ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:169-196. Full description at Econpapers \|\| Download paper	7
34	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	7
35	2013	Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441. Full description at Econpapers \|\| Download paper	7
36	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	6
37	2013	Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises. (2013). Sundgren, Stefan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:1:p:31-55. Full description at Econpapers \|\| Download paper	6
38	2014	Mandatory IFRS adoption and the cost of debt in Italy and UK. (2014). Skerratt, Len ; Moscariello, Nicola ; Pizzo, Michele . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:1:p:63-82. Full description at Econpapers \|\| Download paper	6
39	2010	Introduction. (2010). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:195-196. Full description at Econpapers \|\| Download paper	6
40	2008	Determinants of intellectual capital disclosure in prospectuses of initial public offerings. (2008). Singh, Inder Pal ; J--L W. Mitchell Van der Zahn, . In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:409-431. Full description at Econpapers \|\| Download paper	6
41	2014	Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490. Full description at Econpapers \|\| Download paper	6
42	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	6
43	2014	The performativity thesis and its critics: Towards a relational ontology of management accounting. (2014). Vosselman, Ed. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:181-203. Full description at Econpapers \|\| Download paper	6
44	2014	The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. (2014). Yang, Chun Lei ; Modell, Sven ; Chiwamit, Pimsiri . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:144-180. Full description at Econpapers \|\| Download paper	6
45	1998	The impact of constructive operating lease capitalisation on key accounting ratios. (1998). Beattie, Vivien ; Goodacre, Alan ; Edwards, Keith. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:233-254. Full description at Econpapers \|\| Download paper	6
46	2006	Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52. Full description at Econpapers \|\| Download paper	6
47	2014	The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259. Full description at Econpapers \|\| Download paper	6
48	2008	Analystsâ perceptions of âearnings qualityâ. (2008). Barker, Richard ; Imam, Shahed . In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:4:p:313-329. Full description at Econpapers \|\| Download paper	5
49	2010	The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Bushman, Robert ; Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273. Full description at Econpapers \|\| Download paper	5
50	2007	Is fair value accounting information relevant and reliable? Evidence from capital market research. (2007). Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:19-30. Full description at Econpapers \|\| Download paper	5

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

#	Year	Title	Cited
1	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	16
2	2009	Introduction. (2009). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:175-176. Full description at Econpapers \|\| Download paper	13
3	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	12
4	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	12
5	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	10
6	2012	Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468. Full description at Econpapers \|\| Download paper	9
7	2012	The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers \|\| Download paper	9
8	2012	Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers \|\| Download paper	8
9	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	8
10	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	8
11	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	7
12	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	7
13	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	7
14	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	7
15	2013	Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises. (2013). Sundgren, Stefan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:1:p:31-55. Full description at Econpapers \|\| Download paper	6
16	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	6
17	2013	Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441. Full description at Econpapers \|\| Download paper	6
18	2014	Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490. Full description at Econpapers \|\| Download paper	6
19	2012	Drivers of voluntary audit in Finland: to be or not to be audited?. (2012). Ojala, Hannu ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:169-196. Full description at Econpapers \|\| Download paper	6
20	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	6
21	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	6
22	2011	The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458. Full description at Econpapers \|\| Download paper	6
23	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	5
24	2014	Mandatory IFRS adoption and the cost of debt in Italy and UK. (2014). Skerratt, Len ; Moscariello, Nicola ; Pizzo, Michele . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:1:p:63-82. Full description at Econpapers \|\| Download paper	5
25	2016	The emergence of >IR>. (2016). Rowbottom, N ; Locke, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:1:p:83-115. Full description at Econpapers \|\| Download paper	5
26	2012	Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344. Full description at Econpapers \|\| Download paper	5
27	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	5
28	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	5
29	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	5
30	2014	The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. (2014). Yang, Chun Lei ; Modell, Sven ; Chiwamit, Pimsiri . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:144-180. Full description at Econpapers \|\| Download paper	4
31	2014	The performativity thesis and its critics: Towards a relational ontology of management accounting. (2014). Vosselman, Ed. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:181-203. Full description at Econpapers \|\| Download paper	4
32	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	4
33	2015	The role of accounting in the twenty-first century firm. (2015). Zimmerman, Jerold L. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:4:p:485-509. Full description at Econpapers \|\| Download paper	4
34	2008	Occupational differentiation and exclusion in early Canadian accountancy. (2008). Edwards, John Richard ; Walker, Stephen P.. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:373-391. Full description at Econpapers \|\| Download paper	4
35	2016	From compromise to concept? â a review of âother comprehensive incomeâ. (2016). Detzen, Dominic. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:760-783. Full description at Econpapers \|\| Download paper	4
36	2014	The drivers, consequences and policy implications of non-GAAP earnings reporting. (2014). Young, Steven. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:444-465. Full description at Econpapers \|\| Download paper	4
37	2015	Visualising accounting: an interdisciplinary review and synthesis. (2015). Davison, Jane . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165. Full description at Econpapers \|\| Download paper	4
38	2004	The demand for the audit in small companies in the UK. (2004). Collis, Jill ; Skerratt, Len ; Jarvis, Robin. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:2:p:87-100. Full description at Econpapers \|\| Download paper	4
39	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	3
40	2016	Investor relations, information asymmetry and market value. (2016). Agarwal, Vineet ; Nash, Elly A ; Bellotti, Xijuan ; Taffler, Richard J. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:1:p:31-50. Full description at Econpapers \|\| Download paper	3
41	2013	Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. (2013). Fearnley, Stella ; Beattie, Vivien ; Hines, Tony . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:1:p:56-81. Full description at Econpapers \|\| Download paper	3
42	2014	Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Durocher, Sylvain ; Gendron, Yves . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655. Full description at Econpapers \|\| Download paper	3
43	2015	Real and accrual earnings management and IPO failure risk. (2015). Clacher, Iain ; Alhadab, Mohammad ; Keasey, Kevin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:55-92. Full description at Econpapers \|\| Download paper	3
44	2013	Financial reporting and firm valuation: relevance lost or relevance regained?. (2013). Hail, Luzi. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:329-358. Full description at Econpapers \|\| Download paper	3
45	2017	Private company finance and financial reporting. (2017). Hope, Ole-Kristian ; Vyas, Dushyantkumar. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:506-537. Full description at Econpapers \|\| Download paper	3
46	2015	Will the changes proposed to the conceptual frameworks definitions and recognition criteria provide a better basis for IASB standard setting?. (2015). Brouwer, Arjan ; Naarding, Ewout ; Hoogendoorn, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:5:p:547-571. Full description at Econpapers \|\| Download paper	3
47	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	3
48	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	3
49	2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	3
50	2007	Earnings management and the distribution of earnings relative to targets: UK evidence. (2007). Gore, Pelham ; Singh, Ashni ; Pope, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:2:p:123-149. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor 25:

Year	Title
2017	The relationship between audit report delay and investment opportunities. (2017). Azami, Zeinab ; Salehi, Tabandeh. In: Eurasian Business Review. RePEc:spr:eurasi:v:7:y:2017:i:3:d:10.1007_s40821-016-0070-4. Full description at Econpapers \|\| Download paper
2017	An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain. (2017). Martinez-Blasco, Monica ; Castillo-Merino, David ; Argiles-Bosch, Josep Maria ; Garcia-Blandon, Josep. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:3:p:251-261. Full description at Econpapers \|\| Download paper
2017	Managerial ability, investment efficiency and stock price crash risk. (2017). Hasan, Mostafa Monzur ; Habib, Ahsan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:262-274. Full description at Econpapers \|\| Download paper
2017	Improving the SNA Treatment of Multinational Enterprises. (2017). de Ven, Peter Ven ; Rassier, Dylan G ; Fraumeni, Barbara ; Harrison, Ann E. In: Review of Income and Wealth. RePEc:bla:revinw:v:63:y:2017:i::p:s287-s320. Full description at Econpapers \|\| Download paper
2017	Integrated reporting: The current state of empirical research, limitations and future research implications. (2017). Velte, Patrick ; Stawinoga, Martin. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:3:d:10.1007_s00187-016-0235-4. Full description at Econpapers \|\| Download paper
2017	Itâs a matter of trust: Exploring the perceptions of Integrated Reporting preparers. (2017). Chaidali, Panagioula ; Jones, Michael John. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:48:y:2017:i:c:p:1-20. Full description at Econpapers \|\| Download paper
2017	Integrated reporting: background, measurement issues, approaches and an agenda for future research. (2017). de Villiers, Charl ; Kelly, Peia Chi ; Venter, Elmar R. In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:4:p:937-959. Full description at Econpapers \|\| Download paper
2017	Investor Relations Quality and Mispricing. (2017). Mama, Houdou Basse ; Kotchoni, Rachidi. In: EconomiX Working Papers. RePEc:drm:wpaper:2017-33. Full description at Econpapers \|\| Download paper
2017	CEOs and CFOs on IPOs: The Process and Success of Going Public. (2017). Assem, Martijn J ; Versijp, Philippe ; Sar, Nico L. In: De Economist. RePEc:kap:decono:v:165:y:2017:i:4:d:10.1007_s10645-017-9302-y. Full description at Econpapers \|\| Download paper
2017	Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment. (2017). Cai, Weixing ; Zeng, Cheng ; Xu, Alice Liang ; Wu, Zhenyu ; Lee, Edward. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:3:p:238-250. Full description at Econpapers \|\| Download paper
2017	The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms. (2017). Fedyk, Tatiana ; Soliman, Mark ; SINGER, ZVI . In: Review of Accounting Studies. RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9412-4. Full description at Econpapers \|\| Download paper
2017	Past evolution and recent trends in accounting research. (2017). Prencipe, Annalisa. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2017-002005. Full description at Econpapers \|\| Download paper
2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper
2017	Rationalising and resisting neoliberalism: The uneven geography of costs. (2017). Andrew, Jane ; Cahill, Damien. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:45:y:2017:i:c:p:12-28. Full description at Econpapers \|\| Download paper
2017	Comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960â2010 by Patricia Bromley and Amanda Sharkey. (2017). Young, Joni J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:59:y:2017:i:c:p:27-30. Full description at Econpapers \|\| Download paper
2017	Accounting narratives and impression management on social media. (2017). Yang, Jessica H ; Liu, Siwen. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:673-694. Full description at Econpapers \|\| Download paper
2017	The effects of performance report layout on managersâ subjective evaluation judgments. (2017). Maas, Victor S ; Verdoorn, Niels. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:7:p:731-751. Full description at Econpapers \|\| Download paper
2017	IFRS for SMEs: A Structured Literature Review. (2017). Benhayoun, Issam ; Abdellatif, Marghich M. In: Post-Print. RePEc:hal:journl:hal-01910461. Full description at Econpapers \|\| Download paper
2017	Do institutional investors reinforce or reduce agency problems? Earnings management and the post-IPO performance. (2017). Lo, Huai-Chun ; Kweh, Qian Long ; Wu, Ruei-Shian . In: International Review of Financial Analysis. RePEc:eee:finana:v:52:y:2017:i:c:p:62-76. Full description at Econpapers \|\| Download paper
2017	The association between earnings forecast in IPOs prospectuses and earnings management: An empirical analysis. (2017). Buchner, Axel ; Saadouni, Brahim ; Mohamed, Abdulkadir. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:51:y:2017:i:c:p:92-105. Full description at Econpapers \|\| Download paper
2017	How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators. (2017). Gardini, Silvia ; Visani, Franco ; Marta, F. In: BEMPS - Bozen Economics & Management Paper Series. RePEc:bzn:wpaper:bemps41. Full description at Econpapers \|\| Download paper
2017	Personnel- and action control in gazelle companies in Sweden. (2017). Pesamaa, Ossi. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:1:d:10.1007_s00187-016-0242-5. Full description at Econpapers \|\| Download paper
2017	Performance in new product development: a comprehensive framework, current trends, and research directions. (2017). Muller-Stewens, Benedikt ; Moller, Klaus . In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-016-0243-4. Full description at Econpapers \|\| Download paper
2017	PRODUCT LAUNCH PERFORMANCE IN HI-TECH SMEs: NEWNESS TO THE FIRM AND THE ROLE OF MANAGEMENT CONTROLS. (2017). Williams, Christopher ; van Triest, Sander . In: International Journal of Innovation Management (ijim). RePEc:wsi:ijimxx:v:21:y:2017:i:03:n:s1363919617500220. Full description at Econpapers \|\| Download paper
2017	Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension. (2017). Curtis, Emer ; Sweeney, Breda . In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:3:p:313-343. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document
2017	Itâs a matter of trust: Exploring the perceptions of Integrated Reporting preparers. (2017). Chaidali, Panagioula ; Jones, Michael John. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:48:y:2017:i:c:p:1-20. Full description at Econpapers \|\| Download paper
2017	Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia. (2017). Rudyanto, Astrid. In: GATR Journals. RePEc:gtr:gatrjs:afr147. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies. (2016). Vinnari, Eija ; Dillard, Jesse. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:39:y:2016:i:c:p:25-44. Full description at Econpapers \|\| Download paper
2016	New evidence on the impact of structural reforms on electricity sector performance. (2016). POLEMIS, MICHAEL. In: Energy Policy. RePEc:eee:enepol:v:92:y:2016:i:c:p:420-431. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin. In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291. Full description at Econpapers \|\| Download paper
2015	External investigations and disciplinary sanctions against auditors: the impact on audit quality. (2015). Illueca, Manuel ; Pucheta-Martinez, Maria ; Fuentes, Cristina . In: SERIEs: Journal of the Spanish Economic Association. RePEc:spr:series:v:6:y:2015:i:3:p:313-347. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime. (2014). Chugh, Shrutika ; Wright, Sue ; Fargher, Neil. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:10:y:2014:i:3:p:262-276. Full description at Econpapers \|\| Download paper
2014	Determinants of biased subjective performance evaluations: evidence from a Taiwanese public sector organization. (2014). Chen, Yu-Lin . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:656-675. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Accounting and Business Research / Taylor & Francis Journals	49
2	Accounting in Europe / Taylor & Francis Journals	21
3	Post-Print / HAL	11
4	Abacus / Accounting Foundation, University of Sydney	9
5	Advances in accounting / Elsevier	9
6	Journal of Business Ethics / Springer	8
7	Revista de Contabilidad - Spanish Accounting Review / Elsevier	7
8	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	7
9	Australian Accounting Review / CPA Australia	6
10	The International Journal of Accounting / Elsevier	6
11	Journal of Management & Governance / Springer	6

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.