Citation analysis for Australian Accounting Review / CPA Australia

Citation Profile [Updated: 2019-12-04 10:36:47]

5 Years H

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	0.08	0	0	0	0	0		0	0		0			0		0	0.04
1991	0	0.08	0	0	7	7	1		0	0		0			0		0	0.04
1992	0	0.08	0	0	15	22	6		0	7		7			0		0	0.04
1993	0.09	0.1	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	12	5	8	30	4	37	4	5	100		0	0.05
1995	0.07	0.19	0.07	0.06	17	68	38	5	13	29	2	51	3	4	80	2	0.12	0.08
1996	0.1	0.22	0.06	0.07	18	86	24	5	18	31	3	68	5	5	100		0	0.1
1997	0.11	0.22	0.12	0.06	17	103	29	12	30	35	4	79	5	11	91.7	3	0.18	0.09
1998	0.09	0.26	0.06	0.05	20	123	19	7	37	35	3	81	4	6	85.7	1	0.05	0.12
1999	0.05	0.28	0.08	0.03	18	141	30	11	48	37	2	86	3	10	90.9	4	0.22	0.14
2000	0.08	0.33	0.06	0.06	22	163	49	10	58	38	3	90	5	9	90	3	0.14	0.15
2001	0.05	0.36	0.06	0.03	23	186	49	11	69	40	2	95	3	11	100		0	0.15
2002	0.09	0.39	0.11	0.06	23	209	41	24	93	45	4	100	6	24	100	5	0.22	0.21
2003	0.17	0.4	0.17	0.11	25	234	57	39	132	46	8	106	12	31	79.5	4	0.16	0.2
2004	0.04	0.45	0.08	0.05	32	266	66	22	154	48	2	111	6	19	86.4	6	0.19	0.2
2005	0.07	0.46	0.04	0.06	27	293	52	13	167	57	4	125	8	7	53.8		0	0.22
2006	0.05	0.46	0.1	0.11	31	324	42	31	198	59	3	130	14	26	83.9		0	0.21
2007	0.1	0.42	0.13	0.09	28	352	99	44	242	58	6	138	12	39	88.6	5	0.18	0.18
2008	0.08	0.44	0.12	0.1	33	385	70	46	288	59	5	143	14	27	58.7	4	0.12	0.21
2009	0.16	0.44	0.13	0.13	34	419	86	56	344	61	10	151	19	16	28.6		0	0.21
2010	0.15	0.43	0.17	0.16	39	458	120	79	423	67	10	153	25	45	57	3	0.08	0.18
2011	0.12	0.46	0.06	0.09	36	494	109	32	455	73	9	165	15	17	53.1	1	0.03	0.21
2012	0.11	0.47	0.05	0.08	39	533	66	27	482	75	8	170	13	10	37		0	0.19
2013	0.13	0.53	0.08	0.12	33	566	78	47	529	75	10	181	21		0	2	0.06	0.22
2014	0.22	0.55	0.15	0.23	24	590	29	89	618	72	16	181	41	25	28.1	2	0.08	0.22
2015	0.32	0.56	0.25	0.26	35	625	41	158	776	57	18	171	45	46	29.1		0	0.21
2016	0.2	0.58	0.26	0.31	35	660	24	172	948	59	12	167	51	57	33.1		0	0.2
2017	0.14	0.6	0.25	0.17	37	697	12	173	1121	70	10	166	28	22	12.7		0	0.22
2018	0.29	0.76	0.39	0.37	45	742	1	292	1413	72	21	164	61	126	43.2	2	0.04	0.31

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

#	Year	Title	Cited
1	2009	Assurance 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	25
2	1995	The 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. Full description at Econpapers \|\| Download paper	21
3	2007	An 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	21
4	2006	An 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	20
5	2005	A 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. Full description at Econpapers \|\| Download paper	19
6	2007	An 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	19
7	2011	Integrated 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	18
8	2010	Corporate 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	18
9	2013	Firm 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	17
10	2012	International 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	16
11	2009	Discount 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. Full description at Econpapers \|\| Download paper	16
12	2010	The 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. Full description at Econpapers \|\| Download paper	15
13	2011	Audit 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. Full description at Econpapers \|\| Download paper	14
14	2008	Accounting 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	14
15	1999	The 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. Full description at Econpapers \|\| Download paper	14
16	2010	Impact 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	13
17	2010	Commentary: Has Australia (or Any Other Jurisdiction) âAdoptedâ 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	12
18	2007	Australian 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. Full description at Econpapers \|\| Download paper	12
19	2008	Adoption 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. Full description at Econpapers \|\| Download paper	12
20	2009	Mandatory 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. Full description at Econpapers \|\| Download paper	12
21	2001	Public-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. Full description at Econpapers \|\| Download paper	11
22	2012	Ten Years of IFRS: Practitionersâ 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	11
23	2004	Corporate 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. Full description at Econpapers \|\| Download paper	11
24	2002	Option 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. Full description at Econpapers \|\| Download paper	11
25	2000	The Impacts of Enterprise Resource Planning Systems on Accounting Practice â 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. Full description at Econpapers \|\| Download paper	10
26	2010	Corporate 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	10
27	2008	Fifty-Seven Serious Defects in âAustralianâ IFRS. (2008). Langfield-Smith, Ian ; Haswell, Stephen . In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:1:p:46-62. Full description at Econpapers \|\| Download paper	9
28	2003	Accrual Output-Based Budgeting Systems in Australia â A Great Leap Backwards?. (2003). Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:30:p:41-47. Full description at Econpapers \|\| Download paper	9
29	2008	Corporate 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. Full description at Econpapers \|\| Download paper	9
30	2011	Your 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	9
31	2013	Firm 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. Full description at Econpapers \|\| Download paper	9
32	2004	Corporate 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. Full description at Econpapers \|\| Download paper	9
33	2011	Earnings Management in Australian Corporations. (2011). Wilson, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:205-221. Full description at Econpapers \|\| Download paper	9
34	2011	Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130. Full description at Econpapers \|\| Download paper	9
35	2011	Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Zvezdov, Dimitar ; Schaltegger, Stefan ; Burritt, Roger L.. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98. Full description at Econpapers \|\| Download paper	9
36	2011	International 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. Full description at Econpapers \|\| Download paper	8
37	2013	Better 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. Full description at Econpapers \|\| Download paper	8
38	2000	âFair Valueâ 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. Full description at Econpapers \|\| Download paper	8
39	2004	Do 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. Full description at Econpapers \|\| Download paper	8
40	2001	The 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. Full description at Econpapers \|\| Download paper	8
41	2003	The 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. Full description at Econpapers \|\| Download paper	8
42	2013	Segment 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	8
43	2000	Practice 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. Full description at Econpapers \|\| Download paper	8
44	1996	What Is A Public-Sector Asset?. (1996). Benjamin, Chandra ; Burritt, Roger L. ; McCrae, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:6:y:1996:i:11:p:23-28. Full description at Econpapers \|\| Download paper	7
45	2004	Risk, 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. Full description at Econpapers \|\| Download paper	7
46	2014	Carbon 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. Full description at Econpapers \|\| Download paper	7
47	1997	Financial 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. Full description at Econpapers \|\| Download paper	7
48	2013	The 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. Full description at Econpapers \|\| Download paper	7
49	2015	Board 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. Full description at Econpapers \|\| Download paper	7
50	1995	Voluntary 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. Full description at Econpapers \|\| Download paper	7

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

#	Year	Title	Cited
1	2009	Assurance 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	20
2	2011	Integrated 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
3	2007	An 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	12
4	2010	Commentary: Has Australia (or Any Other Jurisdiction) âAdoptedâ 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
5	2013	Firm 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	10
6	2010	Corporate 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
7	2010	Impact 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
8	2012	International 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
9	2006	An 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	8
10	2011	Audit 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. Full description at Econpapers \|\| Download paper	8
11	2007	An 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
12	2015	Board 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. Full description at Econpapers \|\| Download paper	7
13	2012	Ten Years of IFRS: Practitionersâ 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
14	2010	The 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. Full description at Econpapers \|\| Download paper	7
15	2008	Accounting 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
16	2010	Corporate 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	6
17	2013	Corporate 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. Full description at Econpapers \|\| Download paper	5
18	2011	Your 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
19	2005	A 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. Full description at Econpapers \|\| Download paper	5
20	2008	Adoption 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. Full description at Econpapers \|\| Download paper	5
21	2013	Firm 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. Full description at Econpapers \|\| Download paper	4
22	2011	Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Zvezdov, Dimitar ; Schaltegger, Stefan ; Burritt, Roger L.. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98. Full description at Econpapers \|\| Download paper	4
23	2013	Private 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. Full description at Econpapers \|\| Download paper	4
24	2015	Confusion 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. Full description at Econpapers \|\| Download paper	4
25	2013	New Auditorsâ 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. Full description at Econpapers \|\| Download paper	4
26	2003	The 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. Full description at Econpapers \|\| Download paper	4
27	2011	International 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. Full description at Econpapers \|\| Download paper	4
28	2009	Discount 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. Full description at Econpapers \|\| Download paper	4
29	2012	Some 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. Full description at Econpapers \|\| Download paper	4
30	2007	Do Board Characteristics Influence Impression Management through Graph Selectivity Around CEO Changes?. (2007). Ramsay, Alan ; Mather, Paul. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:42:p:84-95. Full description at Econpapers \|\| Download paper	4
31	2013	Segment 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
32	2015	Risk Management in PublicâPrivate Partnerships. (2015). Hensher, David ; Chung, Demi . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:1:p:13-27. Full description at Econpapers \|\| Download paper	4
33	2011	Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130. Full description at Econpapers \|\| Download paper	4
34	2012	An 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. Full description at Econpapers \|\| Download paper	4
35	2012	Personal 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. Full description at Econpapers \|\| Download paper	4
36	2015	Multilevel 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. Full description at Econpapers \|\| Download paper	4
37	2011	Accountantsâ 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. Full description at Econpapers \|\| Download paper	4
38	2013	The 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. Full description at Econpapers \|\| Download paper	4
39	2009	Interpreting 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. Full description at Econpapers \|\| Download paper	4
40	2010	Commentary: IFRS and the Domestic Standard Setter â Is the Mourning Period Over?. (2010). Stevenson, Kevin M.. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:308-312. Full description at Econpapers \|\| Download paper	3
41	2013	Costs and Benefits of Mandatory Auditing of For-profit Private and Not-for-profit Companies in Australia. (2013). Tanewski, George ; Knechel, Robert W. ; Carey, Peter. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:43-53. Full description at Econpapers \|\| Download paper	3
42	2011	The Performance of Equity Analysts During the Global Financial Crisis. (2011). Sidhu, Baljit ; Tan, Hwee Cheng . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:32-43. Full description at Econpapers \|\| Download paper	3
43	2007	Financial 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. Full description at Econpapers \|\| Download paper	3
44	2014	The 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. Full description at Econpapers \|\| Download paper	3
45	2014	An 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. Full description at Econpapers \|\| Download paper	3
46	2003	Accrual Output-Based Budgeting Systems in Australia â A Great Leap Backwards?. (2003). Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:30:p:41-47. Full description at Econpapers \|\| Download paper	3
47	2011	Shareholder Requirements for Compulsory Environmental Information in Annual Reports and on Websites. (2011). de Villiers, Charl ; van Staden, Chris . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:4:p:317-326. Full description at Econpapers \|\| Download paper	3
48	2000	The Impacts of Enterprise Resource Planning Systems on Accounting Practice â 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. Full description at Econpapers \|\| Download paper	3
49	2003	A 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. Full description at Econpapers \|\| Download paper	3
50	2004	Risk, 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. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor: 21

Year	Title
2018	IFRS 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. Full description at Econpapers \|\| Download paper
2018	Does 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. Full description at Econpapers \|\| Download paper
2018	Opportunistic 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. Full description at Econpapers \|\| Download paper
2018	The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies CrossÃ¢â¬ 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. Full description at Econpapers \|\| Download paper
2018	The 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. Full description at Econpapers \|\| Download paper
2018	The 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. Full description at Econpapers \|\| Download paper
2018	How 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. Full description at Econpapers \|\| Download paper
2018	The 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. Full description at Econpapers \|\| Download paper
2018	Reforms 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. Full description at Econpapers \|\| Download paper
2018	Lessons 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. Full description at Econpapers \|\| Download paper
2018	Conservative 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. Full description at Econpapers \|\| Download paper
2018	Market 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. Full description at Econpapers \|\| Download paper
2018	Do 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. Full description at Econpapers \|\| Download paper
2018	The 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. Full description at Econpapers \|\| Download paper
2018	An 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. Full description at Econpapers \|\| Download paper
2018	Introducing More IFRS Principles of Disclosure â 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. Full description at Econpapers \|\| Download paper
2018	Analyst 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. Full description at Econpapers \|\| Download paper
2018	The 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. Full description at Econpapers \|\| Download paper
2018	Accounting 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. Full description at Econpapers \|\| Download paper
2018
2018	Application 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. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document
2018	Intellectual Capital, Financial Performance and Companiesâ 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. Full description at Econpapers \|\| Download paper
2018	Composition 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. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document

Recent citations received in 2016

Year	Citing document

Recent citations received in 2015

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	Australian Accounting Review / CPA Australia	14	276
2	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	23	66
3	Abacus / Accounting Foundation, University of Sydney	17	61
4	Journal of Business Ethics / Springer	55	49
5	Sustainability / MDPI, Open Access Journal	28	43
6	Journal of Contemporary Accounting and Economics / Elsevier	10	26
7	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	17	24
8	Australian Journal of Management / Australian School of Business	19	19
9	Revista de Contabilidad - Spanish Accounting Review / Elsevier	4	13
10	The International Journal of Accounting / Elsevier	25	12
11	Advances in accounting / Elsevier	5	12