Citation analysis for Journal of Accounting Literature / Elsevier

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

5 Years H

Impact Factor

5 Years IF

1.1

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	0	0	0		0	0		0			0		0	0.04
1992	0	0.08	0	0	0	0	0		0	0		0			0		0	0.04
1993	0	0.1	0	0	0	0	0		0	0		0			0		0	0.05
1994	0	0.11	0	0	0	0	0		0	0		0			0		0	0.05
1995	0	0.19	0	0	0	0	0		0	0		0			0		0	0.08
1996	0	0.22	0	0	0	0	0		0	0		0			0		0	0.1
1997	0	0.22	0	0	0	0	0		0	0		0			0		0	0.09
1998	0	0.26	0	0	0	0	0		0	0		0			0		0	0.12
1999	0	0.28	0	0	0	0	0		0	0		0			0		0	0.14
2000	0	0.33	0	0	0	0	0		0	0		0			0		0	0.15
2001	0	0.36	0	0	0	0	0		0	0		0			0		0	0.15
2002	0	0.39	0	0	0	0	0		0	0		0			0		0	0.21
2003	0	0.4	0	0	0	0	0		0	0		0			0		0	0.2
2004	0	0.45	0	0	0	0	0		0	0		0			0		0	0.2
2005	0	0.46	0	0	0	0	0		0	0		0			0		0	0.22
2006	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2007	0	0.42	0	0	0	0	0		0	0		0			0		0	0.18
2008	0	0.44	0	0	0	0	0		0	0		0			0		0	0.21
2009	0	0.44	0	0	0	0	0		0	0		0			0		0	0.21
2010	0	0.43	0	0	0	0	0		0	0		0			0		0	0.18
2011	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2012	0	0.47	0	0	0	0	0		0	0		0			0		0	0.19
2013	0	0.53	0	0	7	7	17		0	0		0			0		0	0.22
2014	0.14	0.55	0.1	0.14	3	10	3	1	1	7	1	7	1		0		0	0.22
2015	0.2	0.56	0.17	0.2	8	18	43	3	4	10	2	10	2		0	1	0.13	0.21
2016	0.45	0.58	0.44	0.56	7	25	20	11	15	11	5	18	10	3	27.3	1	0.14	0.2
2017	1.13	0.6	0.73	0.84	5	30	1	22	37	15	17	25	21	1	4.5		0	0.22
2018	1	0.76	0.9	1.1	9	39	1	35	72	12	12	30	33	2	5.7		0	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	2015	Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16. Full description at Econpapers \|\| Download paper	20
2	2015	Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38. Full description at Econpapers \|\| Download paper	13
3	2016	The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian . In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35. Full description at Econpapers \|\| Download paper	12
4	2013	A summary of 10 years of PCAOB research: What have we learned?. (2013). Abernathy, John L ; Stefaniak, Chad ; Barnes, Michael. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60. Full description at Econpapers \|\| Download paper	8
5	2016	Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64. Full description at Econpapers \|\| Download paper	7
6	2015	A review of meta-analytic research in accounting. (2015). Khlif, Hichem ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27. Full description at Econpapers \|\| Download paper	6
7	2015	Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57. Full description at Econpapers \|\| Download paper	4
8	2013	Review of choice-based, matched, and other stratified sample studies in auditing research. (2013). Stuart, Iris ; Karan, Vijay ; Cram, Donald P ; Shin, Yong-Chul. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:88-113. Full description at Econpapers \|\| Download paper	2
9	2013	Multinational transfer pricing: A transaction cost and resource based view. (2013). Cecchini, Mark ; Strobel, Caroline ; Leitch, Robert . In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:31-48. Full description at Econpapers \|\| Download paper	2
10	2017	Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:1-13. Full description at Econpapers \|\| Download paper	2
11	2013	Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87. Full description at Econpapers \|\| Download paper	2
12	2013	The outcome effect Ã¢â¬â A review and implications for future research. (2013). Mertins, Lasse ; Long, James H ; Salbador, Debra. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:2-30. Full description at Econpapers \|\| Download paper	2
13	2014	The development and intellectual structure of continuous auditing research. (2014). Chiu, Victoria ; Vasarhelyi, Miklos A ; Liu, QI. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:37-57. Full description at Econpapers \|\| Download paper	2
14	2014	Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36. Full description at Econpapers \|\| Download paper	2
15	2018	Whistleblowing on accounting-related misconduct: A synthesis of the literature. (2018). Lee, Gladys ; Xiao, Xinning. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:22-46. Full description at Econpapers \|\| Download paper	1
16	2015	Ego depletion: Applications and implications for auditing research. (2015). Hurley, Patrick J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:47-76. Full description at Econpapers \|\| Download paper	1
17	2016	The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Plckinger, Martin ; Rohatschek, Roman ; Martin, ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75. Full description at Econpapers \|\| Download paper	1
18	2015	Towards a conceptual framework on the categorization of stereotypical perceptions in accounting. (2015). Richardson, Peter ; Perera, Luckmika ; Dellaportas, Steven. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:28-46. Full description at Econpapers \|\| Download paper	1
19	2016	Industry competition and fundamental analysis. (2016). Safdar, Irfan. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:36-54. Full description at Econpapers \|\| Download paper	1
20	2013	Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:1-29. Full description at Econpapers \|\| Download paper	1
21	2018	Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:47-62. Full description at Econpapers \|\| Download paper	1
22	2013	A literature synthesis of experimental studies on management earnings guidance. (2013). Han, Jun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:49-70. Full description at Econpapers \|\| Download paper	1

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

#	Year	Title	Cited
1	2015	Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16. Full description at Econpapers \|\| Download paper	18
2	2016	The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian . In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35. Full description at Econpapers \|\| Download paper	11
3	2015	Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38. Full description at Econpapers \|\| Download paper	10
4	2016	Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64. Full description at Econpapers \|\| Download paper	7
5	2015	A review of meta-analytic research in accounting. (2015). Khlif, Hichem ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27. Full description at Econpapers \|\| Download paper	6
6	2015	Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57. Full description at Econpapers \|\| Download paper	3
7	2013	A summary of 10 years of PCAOB research: What have we learned?. (2013). Abernathy, John L ; Stefaniak, Chad ; Barnes, Michael. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60. Full description at Econpapers \|\| Download paper	3
8	2013	The outcome effect Ã¢â¬â A review and implications for future research. (2013). Mertins, Lasse ; Long, James H ; Salbador, Debra. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:2-30. Full description at Econpapers \|\| Download paper	2
9	2014	Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36. Full description at Econpapers \|\| Download paper	2
10	2013	Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87. Full description at Econpapers \|\| Download paper	2
11	2017	Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:1-13. Full description at Econpapers \|\| Download paper	2
12	2014	The development and intellectual structure of continuous auditing research. (2014). Chiu, Victoria ; Vasarhelyi, Miklos A ; Liu, QI. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:37-57. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 12

Year	Title
2018	Whistleblowing on accounting-related misconduct: A synthesis of the literature. (2018). Lee, Gladys ; Xiao, Xinning. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:22-46. Full description at Econpapers \|\| Download paper
2018	Equity Analysis in Buying Company Shares on the Philippine Stock Exchange. (2018). Medina, Prince T. In: GATR Journals. RePEc:gtr:gatrjs:jfbr148. Full description at Econpapers \|\| Download paper
2018	The neglected mediating role of self-efficacy in the goal setting process in local public administrations. (2018). Hirsch, Bernhard ; Reemts, Stefan ; Nitzl, Christian . In: Journal of Business Economics. RePEc:spr:jbecon:v:88:y:2018:i:1:d:10.1007_s11573-017-0863-7. Full description at Econpapers \|\| Download paper
2018	Forecasting Net Charge-Off Rates of Banks: A PLS Approach. (2018). Kim, Hyeongwoo ; Shen, Xuan ; Maglic, Stevan ; Lee, Kangbok ; Joo, Sunghoon ; Barth, James . In: Auburn Economics Working Paper Series. RePEc:abn:wpaper:auwp2018-03. Full description at Econpapers \|\| Download paper
2018	Modeling the Social Factors That Determine Sustainable Consumption Behavior in the Community of Madrid. (2018). Figueroa-Garcia, Edna C ; Perez-Bustamante, Diana C ; Garcia-Machado, Juan J. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:8:p:2811-:d:162647. Full description at Econpapers \|\| Download paper
2018	Political Efficacy, Social Network and Involvement in Public Deliberation in Rural China. (2018). Pei, Zhijun ; Skitmore, Martin ; Pan, Yingchun. In: Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement. RePEc:spr:soinre:v:139:y:2018:i:2:d:10.1007_s11205-017-1737-7. Full description at Econpapers \|\| Download paper
2018	The relationship between energy, pollution, economic growth and corruption: A Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. (2018). BEN JABEUR, SAMI ; Sghaier, Asma. In: Economics Bulletin. RePEc:ebl:ecbull:eb-17-00951. Full description at Econpapers \|\| Download paper
2018	Antecedents of burnout and its relationship to internal audit quality. (2018). al Shbail, Mohannad ; Mohd, M N ; Salleh, Zalailah. In: Business and Economic Horizons (BEH). RePEc:pdc:jrnbeh:v:14:y:2018:i:4:p:789-817. Full description at Econpapers \|\| Download paper
2018	Who Influences the Design of Management Accounting Systems? An Exploratory Study. (2018). Hoozee, Sophie ; Mitchell, Falconer . In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:374-390. Full description at Econpapers \|\| Download paper
2018	Supply Chain Management and Business Sustainability Synergy: A Theoretical and Integrated Perspective. (2018). Rezaee, Zabihollah. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:1:p:275-:d:128081. Full description at Econpapers \|\| Download paper
2018	Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh. (2018). Dey, Ripon Kumar ; Rezaee, Zabihollah ; Hossain, Syed Zabid. In: Journal of Risk and Financial Management. RePEc:gam:jjrfmx:v:11:y:2018:i:3:p:50-:d:164601. Full description at Econpapers \|\| Download paper
2018	An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era. (2018). Liu, Jau-Yang. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:10:p:3382-:d:171315. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document

Recent citations received in 2017

Year	Citing document

Recent citations received in 2016

Year	Citing document
2016	The Effect of SMED on Benefits Gained in Maquiladora Industry. (2016). Diaz-Reza, Jose Roberto ; Garcia-Alcaraz, Jorge Luis ; Martinez-Loya, Valeria ; Avelar-Sosa, Liliana ; Jimenez-Macias, Emilio ; Blanco-Fernandez, Julio. In: Sustainability. RePEc:gam:jsusta:v:8:y:2016:i:12:p:1237-:d:83932. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	The implications of research on accounting conservatism for accounting standard setting. (2015). Mora, Araceli ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:5:p:620-650. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI, Open Access Journal	28	13
2	Accounting, Organizations and Society / Elsevier	67	6
3	Journal of Accounting Literature / Elsevier	6	6
4	Journal of Business Ethics / Springer	55	5
5	International Journal of Accounting Information Systems / Elsevier	11	5
6	Journal of International Accounting, Auditing and Taxation / Elsevier	10	3
7	Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung / Springer	4	3
8	Journal of Business Research / Elsevier	57	3
9	Australian Accounting Review / CPA Australia	14	3
10	Journal of Business Economics / Springer	4	3
11	Advances in accounting / Elsevier	5	2