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Citation Profile [Updated: 2019-09-04 10:18:12]
5 Years H
13
Impact Factor
0.29
5 Years IF
0.37
Data available in this report

[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 CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0 0.1 0 0 0 0 0 0 0 0 0 0 0.04
1991 0 0.1 0 0 7 7 1 0 0 0 0 0 0.04
1992 0 0.09 0 0 15 22 6 0 7 7 0 0 0.04
1993 0.09 0.11 0.08 0.09 15 37 13 3 3 22 2 22 2 3 100 1 0.07 0.05
1994 0.13 0.11 0.1 0.11 14 51 11 5 8 30 4 37 4 5 100 0 0.04
1995 0.07 0.19 0.07 0.06 17 68 38 5 13 29 2 51 3 4 80 2 0.12 0.07
1996 0.1 0.22 0.06 0.07 18 86 23 5 18 31 3 68 5 5 100 0 0.09
1997 0.11 0.26 0.12 0.06 17 103 29 12 30 35 4 79 5 11 91.7 3 0.18 0.09
1998 0.09 0.27 0.06 0.05 20 123 19 7 37 35 3 81 4 6 85.7 1 0.05 0.1
1999 0.05 0.31 0.08 0.03 18 141 29 11 48 37 2 86 3 10 90.9 4 0.22 0.13
2000 0.08 0.38 0.06 0.06 22 163 48 10 58 38 3 90 5 9 90 3 0.14 0.15
2001 0.05 0.39 0.06 0.03 23 186 49 11 69 40 2 95 3 11 100 0 0.14
2002 0.09 0.4 0.11 0.06 23 209 39 24 93 45 4 100 6 24 100 5 0.22 0.17
2003 0.17 0.42 0.17 0.11 25 234 56 39 132 46 8 106 12 31 79.5 4 0.16 0.18
2004 0.04 0.47 0.08 0.05 32 266 64 22 154 48 2 111 6 19 86.4 6 0.19 0.19
2005 0.07 0.51 0.04 0.06 27 293 51 13 167 57 4 125 8 7 53.8 0 0.2
2006 0.05 0.5 0.1 0.11 31 324 40 31 198 59 3 130 14 26 83.9 0 0.2
2007 0.1 0.44 0.13 0.09 28 352 97 44 242 58 6 138 12 39 88.6 5 0.18 0.17
2008 0.08 0.47 0.12 0.1 33 385 67 46 288 59 5 143 14 27 58.7 4 0.12 0.19
2009 0.16 0.49 0.13 0.13 34 419 84 56 344 61 10 151 19 16 28.6 0 0.19
2010 0.15 0.46 0.17 0.16 39 458 115 79 423 67 10 153 25 45 57 3 0.08 0.16
2011 0.12 0.48 0.06 0.09 36 494 102 32 455 73 9 165 15 17 53.1 1 0.03 0.19
2012 0.09 0.51 0.05 0.07 39 533 65 26 481 75 7 170 12 10 38.5 0 0.19
2013 0.13 0.58 0.08 0.11 33 566 77 46 527 75 10 181 20 0 2 0.06 0.2
2014 0.22 0.58 0.15 0.23 24 590 29 88 615 72 16 181 41 25 28.4 2 0.08 0.19
2015 0.32 0.59 0.25 0.26 35 625 40 154 769 57 18 171 44 46 29.9 0 0.19
2016 0.2 0.64 0.26 0.3 35 660 23 171 940 59 12 167 50 57 33.3 0 0.19
2017 0.14 0.66 0.25 0.17 37 697 11 171 1111 70 10 166 28 22 12.9 0 0.2
2018 0.29 0.89 0.39 0.37 45 742 1 290 1401 72 21 164 61 126 43.4 2 0.04 0.29
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
CIF: Cumulative impact factor
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until 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: selft citations in y to articles published in y-1 plus y-2
%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
12009Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Stewart, Jenny ; Subramaniam, Nava ; Hodge, Kristy . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194.

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24
21995The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction. (1995). Carnegie, G. D. ; Wolnizer, P. W.. In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:9:p:31-47.

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21
32007An Examination of Worldwide Assured Sustainability Reporting. (2007). STROHM, CHRISTIANE ; MOCK, THEODORE J. ; SWARTZ, KEVIN M.. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77.

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20
42006An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Cooper, Barry J. ; Shelly, Marita ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18.

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19
52007An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. (2007). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:78-87.

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19
62011Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Simnett, Roger ; Adams, Sarah . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301.

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18
72005A Survey of Sustainability Reporting Practices of Australian Reporting Entities. (2005). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:35:p:89-96.

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18
82010Corporate Governance and Company Performance in Australia. (2010). Christensen, Jacqueline ; Kent, Pamela ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:372-386.

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18
92009Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing. (2009). Finch, Nigel ; Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:4:p:326-336.

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16
102012International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. (2012). Albu, Ctlin Nicolae. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:341-352.

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16
112013Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Bachoo, Kaveen ; Tan, Rebecca ; Wilson, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87.

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16
122008Accounting Classification in the IFRS Era. (2008). Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:191-198.

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14
131999The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards. (1999). McGregor, Warren . In: Australian Accounting Review. RePEc:bla:ausact:v:9:y:1999:i:17:p:3-8.

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14
142010Impact of IFRS in New Zealand on Accounts and Earnings Quality. (2010). Laswad, Fawzi ; Kabir, Md Humayun ; Islam, Md Ainul . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:343-357.

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13
152011Audit Reports in Australia during the Global Financial Crisis. (2011). Jiang, Alicia Liwei ; Xu, Yang ; Fargher, Neil ; Carson, Elizabeth . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:22-31.

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13
162010Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?. (2010). Nobes, Christopher W. ; Zeff, Stephen A.. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:178-184.

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12
172010The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. (2010). Cohen, Aaron ; Sayag, Gabriel . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307.

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12
182007Australian CEO Compensation: The Descriptive Evidence. (2007). Wright, Anna ; Matolcsy, Zoltan. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:47-59.

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12
192009Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors. (2009). Morais, Ana Isabel ; Curto, Jose Dias . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:2:p:128-143.

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12
202001Public-Sector Accounting: A Common Reporting Framework?. (2001). Newberry, Susan. In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:23:p:2-7.

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11
212002Option Awards for Australian CEOs: The Who, What and Why. (2002). Coulton, Jeff ; Taylor, Stephen. In: Australian Accounting Review. RePEc:bla:ausact:v:12:y:2002:i:26:p:25-35.

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11
222004Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable. (2004). Adams, Carol ; Zutshi, Ambika. In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:34:p:31-39.

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11
232012Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research. (2012). Tarca, Ann ; Brown, Philip. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:319-330.

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11
242008Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets. (2008). Clinch, Greg ; Chalmers, Keryn ; Godfrey, Jayne M.. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:237-247.

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11
252000The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience. (2000). Wieder, Bernhard ; Matolcsy, Zoltan ; Booth, Peter . In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:22:p:4-18.

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10
262008Fifty-Seven Serious Defects in ‘Australian’ IFRS. (2008). Langfield-Smith, Ian ; Haswell, Stephen . In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:1:p:46-62.

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9
272008Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards. (2008). Cooper, Emerson ; Sweeting, John ; Gallery, Gerry . In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:257-273.

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9
282013Firm Size and National Profiles of IFRS Policy Choice. (2013). Nobes, Christopher ; Perramon, Jordi . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:208-215.

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9
292011Earnings Management in Australian Corporations. (2011). Wilson, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:205-221.

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9
302003Accrual Output-Based Budgeting Systems in Australia — A Great Leap Backwards?. (2003). Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:30:p:41-47.

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9
312010Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. (2010). Deegan, Craig ; Haque, Shamima. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:317-333.

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9
322004Corporate Governance Scoring Systems: What Do They Tell Us?. (2004). Linden, Pernilla ; Matolcsy, Zoltan. In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:32:p:9-16.

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8
332013Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference?. (2013). Kang, Helen ; Gray, Sidney J.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:232-243.

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8
342000‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting. (2000). Horton, Joanne ; Macve, Richard. In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:21:p:26-39.

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8
352004Do Independent Directors Add Value?. (2004). Wright, Anna ; Matolcsy, Zoltan ; Stokes, Donald . In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:32:p:33-40.

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8
362013Corporate Social and Environment-related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country. (2013). Deegan, Craig ; Kamal, Yousuf . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:2:p:117-134.

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8
372011International Firm Lobbying and ED 8 Operating Segments. (2011). Katselas, Dean ; Kang, Xin Hao ; Birt, Jacqueline. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:154-166.

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8
382013Better Late than Never, the Timing of Goodwill Impairment Testing in Australia. (2013). Ji, Kaiying . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:369-379.

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8
392001The New Business of Government Budgeting: Reporting Non-Financial Performance Information in Victoria. (2001). Guthrie, James ; Carlin, Tyrone . In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:25:p:17-26.

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8
402003The Challenge of Risk Reporting: Regulatory and Corporate Responses. (2003). Loftus, Janice A. ; Carlon, Shirley ; Miller, Malcolm C.. In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:31:p:36-51.

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8
412011Your Governance or Mine?. (2011). Ferguson, Andrew ; Scott, Tom ; Kean, Stephen ; Grosse, Matthew . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:4:p:406-417.

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8
422011Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130.

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8
432000Practice versus Prescription in the Disclosure and Recognition of Derivatives. (2000). Godfrey, Jayne M. ; Chalmers, Keryn G.. In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:21:p:40-50.

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8
441995Voluntary Financial Disclosure By Australian Listed Companies. (1995). Hossain, Mahmud ; Adams, Mike . In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:10:p:45-55.

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7
451997Financial Reporting of Cultural, Heritage, Scientific and Community Collections. (1997). Micallef, Frank ; Peirson, Graham. In: Australian Accounting Review. RePEc:bla:ausact:v:7:y:1997:i:13:p:31-37.

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7
462007Financial Statement Fraud: Some Lessons from US and European Case Studies. (2007). Brennan, Niamh ; McGrath, Mary . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:42:p:49-61.

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7
472002Public-Sector Accounting:A Common Reporting Framework? A Rejoinder. (2002). Barton, Allan D.. In: Australian Accounting Review. RePEc:bla:ausact:v:12:y:2002:i:28:p:41-49.

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7
482000Measurement Challenges and Consequences in the Australian Public Sector. (2000). Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:21:p:63-72.

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7
492003A Review of New Public Financial Management Change in Australia. (2003). Guthrie, Joanne ; Parker, L. ; English, L. M.. In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:30:p:3-9.

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7
502014Carbon Management Systems and Carbon Mitigation. (2014). Luo, LE ; Tang, Qingliang. In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:1:p:84-98.

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7
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12009Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Stewart, Jenny ; Subramaniam, Nava ; Hodge, Kristy . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194.

Full description at Econpapers || Download paper

19
22011Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Simnett, Roger ; Adams, Sarah . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301.

Full description at Econpapers || Download paper

13
32007An Examination of Worldwide Assured Sustainability Reporting. (2007). STROHM, CHRISTIANE ; MOCK, THEODORE J. ; SWARTZ, KEVIN M.. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77.

Full description at Econpapers || Download paper

11
42010Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?. (2010). Nobes, Christopher W. ; Zeff, Stephen A.. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:178-184.

Full description at Econpapers || Download paper

10
52010Corporate Governance and Company Performance in Australia. (2010). Christensen, Jacqueline ; Kent, Pamela ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:372-386.

Full description at Econpapers || Download paper

9
62013Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Bachoo, Kaveen ; Tan, Rebecca ; Wilson, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87.

Full description at Econpapers || Download paper

9
72010Impact of IFRS in New Zealand on Accounts and Earnings Quality. (2010). Laswad, Fawzi ; Kabir, Md Humayun ; Islam, Md Ainul . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:343-357.

Full description at Econpapers || Download paper

8
82007An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. (2007). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:78-87.

Full description at Econpapers || Download paper

8
92012International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. (2012). Albu, Ctlin Nicolae. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:341-352.

Full description at Econpapers || Download paper

8
102011Audit Reports in Australia during the Global Financial Crisis. (2011). Jiang, Alicia Liwei ; Xu, Yang ; Fargher, Neil ; Carson, Elizabeth . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:22-31.

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7
112015Board Diversity and Financial Performance in the Top 500 Australian Firms. (2015). Mather, Paul ; Ahmed, Kamran ; Vafaei, Alireza . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:4:p:413-427.

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7
122006An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Cooper, Barry J. ; Shelly, Marita ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18.

Full description at Econpapers || Download paper

7
132012Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research. (2012). Tarca, Ann ; Brown, Philip. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:319-330.

Full description at Econpapers || Download paper

7
142008Accounting Classification in the IFRS Era. (2008). Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:191-198.

Full description at Econpapers || Download paper

6
152010The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. (2010). Cohen, Aaron ; Sayag, Gabriel . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307.

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6
162011Your Governance or Mine?. (2011). Ferguson, Andrew ; Scott, Tom ; Kean, Stephen ; Grosse, Matthew . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:4:p:406-417.

Full description at Econpapers || Download paper

5
172010Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. (2010). Deegan, Craig ; Haque, Shamima. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:317-333.

Full description at Econpapers || Download paper

5
182013Corporate Social and Environment-related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country. (2013). Deegan, Craig ; Kamal, Yousuf . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:2:p:117-134.

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5
192015Risk Management in Public–Private Partnerships. (2015). Hensher, David ; Chung, Demi . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:1:p:13-27.

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4
202003The Challenge of Risk Reporting: Regulatory and Corporate Responses. (2003). Loftus, Janice A. ; Carlon, Shirley ; Miller, Malcolm C.. In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:31:p:36-51.

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4
212013Private Equity Fair Value Measurement: A Critical Perspective on IFRS 13. (2013). Maino, Renato ; Palea, Vera. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:264-278.

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4
222013Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference?. (2013). Kang, Helen ; Gray, Sidney J.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:232-243.

Full description at Econpapers || Download paper

4
232011International Firm Lobbying and ED 8 Operating Segments. (2011). Katselas, Dean ; Kang, Xin Hao ; Birt, Jacqueline. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:154-166.

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4
242013The Development of Worldwide Sustainability Reporting Assurance. (2013). Srivastava, Rajendra P. ; MOCK, THEODORE J. ; Rao, Sunita S.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:280-294.

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4
252013Firm Size and National Profiles of IFRS Policy Choice. (2013). Nobes, Christopher ; Perramon, Jordi . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:208-215.

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4
262012Personal Reflections on Ten Years of the IASB. (2012). McGregor, Warren . In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:3:p:225-238.

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4
272009Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing. (2009). Finch, Nigel ; Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:4:p:326-336.

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4
282012An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand. (2012). Hay, David ; Davis, Marion . In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:3:p:303-316.

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4
292005A Survey of Sustainability Reporting Practices of Australian Reporting Entities. (2005). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:35:p:89-96.

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4
302015Confusion over Accounting Conservatism: A Critical Review. (2015). Xie, Yuying . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:2:p:204-216.

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4
312011Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130.

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322008Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets. (2008). Clinch, Greg ; Chalmers, Keryn ; Godfrey, Jayne M.. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:237-247.

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4
332013New Auditors’ Decisions for Released Firms from the Mandatory Auditor Designation Rule: Evidence From South Korea. (2013). Lee, Dong Heun ; Yoo, Seung Weon ; Kim, Seon Mi ; Oh, Kwangwuk . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:341-356.

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4
342012Some Implications of IFRS Adoption for Accounting Education. (2012). Jackling, Beverley ; Natoli, Riccardo ; Howieson, Bryan. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:331-340.

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352015Multilevel Approach to Sustainability Report Assurance Decisions. (2015). Fernandez-Feijoo, Belen ; Ruiz, Silvia ; Romero, Silvia . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:4:p:346-358.

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362011Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender. (2011). Liyanarachchi, Gregory A. ; Adler, Ralph. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:167-182.

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4
372009Interpreting the Public Interest: A Survey of Professional Accountants. (2009). Davenport, Laura ; Dellaportas, Steven. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:1:p:11-23.

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382007Financial Statement Fraud: Some Lessons from US and European Case Studies. (2007). Brennan, Niamh ; McGrath, Mary . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:42:p:49-61.

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3
392015Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises. (2015). Chand, Parmod ; White, Michael ; Patel, Arvind . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:2:p:139-154.

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3
402008Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards. (2008). Cooper, Emerson ; Sweeting, John ; Gallery, Gerry . In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:257-273.

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3
412006Due Process and the Adoption of IFRS IN New Zealand. (2006). Bradbury, Michael ; Zijl, Tony. In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:86-94.

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3
422013A Study of the Informal Interactions between Audit Committees and Internal Auditors in Australia. (2013). Zaman, Mahbub ; Sarens, Gerrit ; Christopher, Joe. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:307-329.

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3
432015The Political Economy of Convergence: The Case of IFRS for SMEs. (2015). Devi, Susela S ; Samujh, Helen R. In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:2:p:124-138.

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442003A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors. (2003). Woodliff, David ; Coram, Paul ; Ng, Juliana . In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:29:p:38-44.

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3
452014An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital. (2014). Senftlechner, Daniel ; Iatridis, George Emmanuel. In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:2:p:171-181.

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462003Accrual Output-Based Budgeting Systems in Australia — A Great Leap Backwards?. (2003). Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:30:p:41-47.

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472004Risk, PPPs AND THE Public Sector Comparator. (2004). Quiggin, John. In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:33:p:51-61.

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482016Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research. (2016). Carson, Elizabeth ; Zhang, Yuyu ; Fargher, Neil. In: Australian Accounting Review. RePEc:bla:ausact:v:26:y:2016:i:3:p:226-242.

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3
492014The Value Relevance of Accounting Numbers Under International Financial Reporting Standards. (2014). Martinez, Diego Abellan ; Lin, Henghsiu . In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:3:p:237-254.

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3
502013An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes. (2013). Laswad, Fawzi ; Redmayne, Nives Botica . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:88-99.

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Citing documents used to compute impact factor: 21
YearTitle
2018IFRS Adoption in Emerging Markets: The Case of Jordan. (2018). Htaybat, Khaldoon Ala. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:1:p:28-47.

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2018Does IFRS make analysts more efficient in using fundamental information included in financial statements?. (2018). , Nandana ; Jubb, Christine A. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:373-385.

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2018Opportunistic financial reporting around municipal bond issues. (2018). Beck, Amanda W. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9454-2.

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2018The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US. (2018). Bajra, Ujkan ; Cadez, Simon. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:2:p:152-166.

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2018The Economic Effects of IFRS Goodwill Reporting. (2018). Martinez, Araceli Amoros ; Cavero, Jose Antonio. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:309-322.

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2018The Importance of Intellectual Capital for Firm Performance: Evidence from Australia. (2018). Nadeem, Muhammad ; Nguyen, Cuong ; Gan, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:334-344.

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2018How Does Unobserved Heterogeneity Affect Value Relevance?. (2018). Ertugrul, Melik ; Demir, Volkan. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:2:p:288-301.

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2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16. (2018). Giner, Begoa ; Pardo, Francisca. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:496-511.

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2018Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK. (2018). Kend, Michael ; Basioudis, Iiias. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:589-597.

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2018Lessons from misclassification in international accounting. (2018). Nobes, Christopher. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:3:p:239-254.

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2018Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea. (2018). Mali, Dafydd ; Lim, Hyoungjoo. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:446-463.

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2018Market Concentration, Risk-taking, and Efficiency of Commercial Banks in Pakistan: An Application of the Two-Stage Double Bootstrap DEA. (2018). Khan, Ikramullah ; Ali, Sadaqat. In: Business & Economic Review. RePEc:bec:imsber:v:10:y:2018:i:2:p:65-96.

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2018Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. (2018). Brennan, Niamh ; Merkl-Davies, Doris M. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:553-577.

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2018The Business Model in Integrated Reporting: Evaluating Concept and Application. (2018). Tweedie, Dale ; Martinovbennie, Nonna ; Nielsen, Christian. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:405-420.

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2018An Economics Perspective on Financial Reporting Objectives. (2018). Miller, Anthony D ; Oldroyd, David. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:1:p:104-108.

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2018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. (2018). Hellman, Niclas ; Gutierrez, Soledad Moya ; Carenys, Jordi. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:242-321.

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2018Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting. (2018). Saastamoinen, Jani ; Troberg, Pontus ; Pajunen, Kati ; Ojala, Hannu. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:538-555.

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2018The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. (2018). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:121-130.

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2018Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China. (2018). Ye, Qiang ; Zheng, Weiguang ; Gao, Jie. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:525-537.

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2018
2018Application of International Financial Reporting Standards in the Transition Economy of Serbia. (2018). Obradovia, Vladimir ; Dimitrijevia, Dragomir ; Aupia, Milan. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:1:p:48-60.

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Recent citations
Recent citations received in 2018

YearCiting document
2018Intellectual Capital, Financial Performance and Companies’ Sustainable Growth: Evidence from the Korean Manufacturing Industry. (2018). Xu, Jian ; Wang, Binghan. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4651-:d:188574.

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2018Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System. (2018). Savioli, Marco ; Birindelli, Giuliana ; Iannuzzi, Antonia Patrizia ; Dellatti, Stefano. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4699-:d:189408.

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