Citation analysis for Research in Accounting Regulation / Elsevier

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

5 Years H

Impact Factor

0.45

5 Years IF

0.28

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	17	17	32		0	0		0			0		0	0.21
2009	0	0.44	0	0	16	33	23		0	17		17			0		0	0.21
2010	0.06	0.43	0.04	0.06	14	47	45	2	2	33	2	33	2	2	100		0	0.18
2011	0.1	0.46	0.07	0.06	21	68	74	5	7	30	3	47	3	4	80		0	0.21
2012	0.09	0.47	0.15	0.1	14	82	39	12	19	35	3	68	7	5	41.7	1	0.07	0.19
2013	0.43	0.53	0.31	0.23	23	105	35	33	52	35	15	82	19	25	75.8		0	0.22
2014	0.3	0.55	0.4	0.28	24	129	22	51	103	37	11	88	25	36	70.6	1	0.04	0.22
2015	0.3	0.56	0.44	0.33	20	149	21	65	168	47	14	96	32	47	72.3		0	0.21
2016	0.14	0.58	0.22	0.18	10	159	10	35	203	44	6	102	18	18	51.4	2	0.2	0.2
2017	0.33	0.6	0.39	0.3	19	178	7	70	273	30	10	91	27	40	57.1		0	0.22
2018	0.45	0.76	0.38	0.28	20	198	2	75	348	29	13	96	27	38	50.7	1	0.05	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	2011	The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96. Full description at Econpapers \|\| Download paper	17
2	2011	Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129. Full description at Econpapers \|\| Download paper	10
3	2011	The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Daniels, Bobbie W ; Booker, Quinton. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82. Full description at Econpapers \|\| Download paper	10
4	2010	Investigating international accounting standard setting: The black box of IFRS 6. (2010). Cortese, Corinne ; Irvine, Helen. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:87-95. Full description at Econpapers \|\| Download paper	10
5	2011	The academic communityâs participation in global accounting standard-setting. (2011). Larson, Robert K ; Herz, Paul J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45. Full description at Econpapers \|\| Download paper	9
6	2010	Consequences of real earnings management on subsequent operating performance. (2010). Taylor, Gary K ; Xu, Randall Zhaohui . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132. Full description at Econpapers \|\| Download paper	9
7	2012	Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158. (2012). Fried, Abraham N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:25-32. Full description at Econpapers \|\| Download paper	8
8	2012	The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. (2012). Rodrigues, Lucia Lima ; Dos, Jose Luiz ; Schmidt, Paulo . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:15-24. Full description at Econpapers \|\| Download paper	8
9	2008	An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46. Full description at Econpapers \|\| Download paper	8
10	2010	Internal control deficiencies and the issuance of going concern opinions. (2010). Jiang, Wei ; Wu, Jia ; Rupley, Kathleen Hertz. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:40-46. Full description at Econpapers \|\| Download paper	8
11	2013	Translation of IFRS: Language as a barrier to comparability. (2013). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12. Full description at Econpapers \|\| Download paper	8
12	2011	Credit ratings and disclosure channels. (2011). Heflin, Frank ; Wild, John J ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:20-33. Full description at Econpapers \|\| Download paper	7
13	2009	Understanding the changes in accounting thought. (2009). Shortridge, Rebecca Toppe ; Smith, Pamela A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:11-18. Full description at Econpapers \|\| Download paper	7
14	2011	The value relevance of goodwill impairment. (2011). Xu, Wei ; Curatola, Anthony ; Anandarajan, Asokan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:145-148. Full description at Econpapers \|\| Download paper	7
15	2012	Development of financial reporting environment in Malaysia. (2012). Muniandy, Balachandran ; Ali, Muhammad Jahangir. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:115-125. Full description at Econpapers \|\| Download paper	7
16	2015	Compliance costs and disclosure requirement mandates: Some evidence. (2015). Fogel, Kathy ; Torres-Spelliscy, Ciara ; Feng, Nancy Chun ; El-Khatib, Rwan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:83-87. Full description at Econpapers \|\| Download paper	6
17	2011	Audit committee effectiveness: Perceptions of public company audit committee members post-SOX. (2011). Rupley, Kathleen ; Philbrick, Donna ; Almer, Elizabeth. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:138-144. Full description at Econpapers \|\| Download paper	6
18	2009	Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance. (2009). Hughes, Susan B ; Snyder, Jillian K ; Sander, James F. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:19-33. Full description at Econpapers \|\| Download paper	5
19	2010	The unintended effects of the SarbanesâOxley Act of 2002. (2010). McAfee, Randolph ; Kipperman, Fred ; Vakkur, Nicholas V. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:18-28. Full description at Econpapers \|\| Download paper	5
20	2010	Stock market reactions to regulatory investigations: Evidence from options backdating. (2010). Jain, Sakshi ; Rezaee, Zabihollah. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:52-57. Full description at Econpapers \|\| Download paper	5
21	2008	Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh. (2008). Hasan, Tanweer ; Quayes, Shakil ; Karim, Waresul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:193-203. Full description at Econpapers \|\| Download paper	5
22	2013	Can the academic literature contribute to the debate over mandatory audit firm rotation?. (2013). Casterella, Jeffrey R ; Johnston, Derek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:108-116. Full description at Econpapers \|\| Download paper	5
23	2015	Understanding the evolution of SFAS 141 and 142: An analysis of comment letters. (2015). Anantharaman, Divya . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:99-110. Full description at Econpapers \|\| Download paper	5
24	2008	Audit pricing and internal control disclosures among non-accelerated filers. (2008). Bedard, Jean C ; Hoitash, Rani. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:103-126. Full description at Econpapers \|\| Download paper	5
25	2012	A content analysis of CPA firmsâ correspondence following PCAOB inspections: 2004â2010. (2012). Blankley, Alan I ; Wiggins, Casper E ; Kerr, David S. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:74-89. Full description at Econpapers \|\| Download paper	4
26	2012	Hedging derivatives in the banking industry: Evidence of investor confusion. (2012). Dorminey, Jack W ; Apostolou, Barbara. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:65-73. Full description at Econpapers \|\| Download paper	4
27	2012	Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period. (2012). Cullinan, Charles P ; Zheng, Xiaochuan ; Du, Hui. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:6-14. Full description at Econpapers \|\| Download paper	4
28	2013	Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale. (2013). Webber, Sarah J ; Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:236-251. Full description at Econpapers \|\| Download paper	4
29	2016	Accounting for goodwill: An academic literature review and analysis to inform the debate. (2016). Wen, HE ; Moehrle, Stephen R. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:11-21. Full description at Econpapers \|\| Download paper	4
30	2017	Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128. Full description at Econpapers \|\| Download paper	4
31	2008	Revised pension rules and the cost of debt. (2008). Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:3-25. Full description at Econpapers \|\| Download paper	3
32	2013	The effect of Sarbanes-Oxley on the timely disclosure of restricted stock trading. (2013). Franzen, Laurel ; Vargus, Mark E ; Li, XU. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:47-52. Full description at Econpapers \|\| Download paper	3
33	2013	The effect of additional guidance on fair value measurement and disclosure in illiquid or inactive markets. (2013). Webinger, Mariah ; Bloom, Robert ; Comer, Matt. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:220-229. Full description at Econpapers \|\| Download paper	3
34	2010	Impact on pre-and post-sarbanes oxley usersâ perceptions by incorporating the auditorâs fraud detection responsibility into the auditorâs internal control report. (2010). Foster, Benjamin P ; Shastri, Trimbak ; McClain, Guy. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:107-113. Full description at Econpapers \|\| Download paper	3
35	2012	On the value relevance of SFAS No. 158. (2012). Boylan, Robert ; Crosby, William ; Houmes, Robert . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:112-114. Full description at Econpapers \|\| Download paper	3
36	2014	Voluntary formation of audit committees by large municipal governments. (2014). Fitzgerald, Brian C ; Giroux, Gary A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:67-74. Full description at Econpapers \|\| Download paper	3
37	2015	Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13. Full description at Econpapers \|\| Download paper	3
38	2016	Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:1-10. Full description at Econpapers \|\| Download paper	3
39	2014	The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs. (2014). Martin, Kasey ; Scalan, Genevieve ; Sanders, Elaine. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:110-117. Full description at Econpapers \|\| Download paper	3
40	2015	The PCAOBs role in audit conduct and conscience. (2015). Keyser, John D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:111-118. Full description at Econpapers \|\| Download paper	3
41	2011	Discontinued SEC required disclosures: The value of repairs and maintenance expenses. (2011). Behn, Bruce K ; Brooks, Richard C ; Gotti, Giorgio ; Riley, Richard. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:184-187. Full description at Econpapers \|\| Download paper	3
42	2014	Do management reports on internal control over financial reporting improve financial reporting?. (2014). Dowdell, Thomas D ; Notbohm, Matthew A ; Herda, David N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:104-109. Full description at Econpapers \|\| Download paper	3
43	2008	Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?. (2008). Zhou, Jian. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:187-192. Full description at Econpapers \|\| Download paper	3
44	2013	Regulation FD and analystsâ vs. investorsâ weightings of the cash components of earnings. (2013). Lo, May H ; Xu, LE. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:169-184. Full description at Econpapers \|\| Download paper	3
45	2012	Auditors and the post-2002 litigation environment. (2012). Fuerman, Ross D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:40-44. Full description at Econpapers \|\| Download paper	3
46	2015	The SOX 404 internal control audit: Key regulatory events. (2015). Li, Chan ; Wu, DA ; Sun, Lili ; Raman, K K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:160-164. Full description at Econpapers \|\| Download paper	3
47	2014	Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?. (2014). Lu, Hung-Yuan ; Mande, Vivek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:90-97. Full description at Econpapers \|\| Download paper	3
48	2011	Has Form 8-K reporting become timelier post-regulation fair disclosure and the SarbanesâOxley Act? Initial evidence. (2011). Karim, Khondkar E ; Pinsker, Robert E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:167-171. Full description at Econpapers \|\| Download paper	3
49	2010	Independence, impartiality, and advocacy in client conflicts. (2010). Roberts, Michael L. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:29-39. Full description at Econpapers \|\| Download paper	3
50	2015	SOX and bondholders reliance on monitors. (2015). Zhao, Qiu hong ; Ziebart, David A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:129-137. Full description at Econpapers \|\| Download paper	2

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

#	Year	Title	Cited
1	2011	Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129. Full description at Econpapers \|\| Download paper	7
2	2012	The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. (2012). Rodrigues, Lucia Lima ; Dos, Jose Luiz ; Schmidt, Paulo . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:15-24. Full description at Econpapers \|\| Download paper	6
3	2015	Compliance costs and disclosure requirement mandates: Some evidence. (2015). Fogel, Kathy ; Torres-Spelliscy, Ciara ; Feng, Nancy Chun ; El-Khatib, Rwan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:83-87. Full description at Econpapers \|\| Download paper	6
4	2010	Consequences of real earnings management on subsequent operating performance. (2010). Taylor, Gary K ; Xu, Randall Zhaohui . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132. Full description at Econpapers \|\| Download paper	6
5	2011	The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Daniels, Bobbie W ; Booker, Quinton. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82. Full description at Econpapers \|\| Download paper	5
6	2011	The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96. Full description at Econpapers \|\| Download paper	5
7	2016	Accounting for goodwill: An academic literature review and analysis to inform the debate. (2016). Wen, HE ; Moehrle, Stephen R. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:11-21. Full description at Econpapers \|\| Download paper	4
8	2010	Internal control deficiencies and the issuance of going concern opinions. (2010). Jiang, Wei ; Wu, Jia ; Rupley, Kathleen Hertz. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:40-46. Full description at Econpapers \|\| Download paper	4
9	2017	Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128. Full description at Econpapers \|\| Download paper	4
10	2010	Investigating international accounting standard setting: The black box of IFRS 6. (2010). Cortese, Corinne ; Irvine, Helen. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:87-95. Full description at Econpapers \|\| Download paper	4
11	2015	Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13. Full description at Econpapers \|\| Download paper	3
12	2013	Translation of IFRS: Language as a barrier to comparability. (2013). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12. Full description at Econpapers \|\| Download paper	3
13	2008	An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46. Full description at Econpapers \|\| Download paper	3
14	2013	Can the academic literature contribute to the debate over mandatory audit firm rotation?. (2013). Casterella, Jeffrey R ; Johnston, Derek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:108-116. Full description at Econpapers \|\| Download paper	3
15	2014	Voluntary formation of audit committees by large municipal governments. (2014). Fitzgerald, Brian C ; Giroux, Gary A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:67-74. Full description at Econpapers \|\| Download paper	3
16	2013	Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale. (2013). Webber, Sarah J ; Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:236-251. Full description at Econpapers \|\| Download paper	3
17	2009	Understanding the changes in accounting thought. (2009). Shortridge, Rebecca Toppe ; Smith, Pamela A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:11-18. Full description at Econpapers \|\| Download paper	3
18	2011	The academic communityâs participation in global accounting standard-setting. (2011). Larson, Robert K ; Herz, Paul J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45. Full description at Econpapers \|\| Download paper	2
19	2018	Policy implications of research on non-GAAP reporting. (2018). Black, D E ; Christensen, T E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:1-7. Full description at Econpapers \|\| Download paper	2
20	2013	Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. (2013). Uyar, Ali ; GUNGORMU, Ali Haydar . In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:77-87. Full description at Econpapers \|\| Download paper	2
21	2014	Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Habib, Ahsan ; Islam, Ainul ; Borhan, MD ; Jiang, Haiyan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163. Full description at Econpapers \|\| Download paper	2
22	2012	Development of financial reporting environment in Malaysia. (2012). Muniandy, Balachandran ; Ali, Muhammad Jahangir. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:115-125. Full description at Econpapers \|\| Download paper	2
23	2011	Credit ratings and disclosure channels. (2011). Heflin, Frank ; Wild, John J ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:20-33. Full description at Econpapers \|\| Download paper	2
24	2009	Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999â2000). (2009). Moehrle, Stephen R ; Stuerke, Pamela ; Reynolds-Moehrle, Jennifer A ; Mohrman, Mary Beth . In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:2:p:125-137. Full description at Econpapers \|\| Download paper	2
25	2008	Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh. (2008). Hasan, Tanweer ; Quayes, Shakil ; Karim, Waresul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:193-203. Full description at Econpapers \|\| Download paper	2
26	2015	Understanding the evolution of SFAS 141 and 142: An analysis of comment letters. (2015). Anantharaman, Divya . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:99-110. Full description at Econpapers \|\| Download paper	2
27	2013	Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. (2013). Al-Akra, Mahmoud ; Hutchinson, Patrick. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107. Full description at Econpapers \|\| Download paper	2
28	2008	The impact of Sarbanes-Oxley act on cosmetic earnings management. (2008). Aono, June Y ; Guan, Liming. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:205-215. Full description at Econpapers \|\| Download paper	2
29	2008	Audit pricing and internal control disclosures among non-accelerated filers. (2008). Bedard, Jean C ; Hoitash, Rani. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:103-126. Full description at Econpapers \|\| Download paper	2
30	2014	The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs. (2014). Martin, Kasey ; Scalan, Genevieve ; Sanders, Elaine. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:110-117. Full description at Econpapers \|\| Download paper	2
31	2015	The SOX 404 internal control audit: Key regulatory events. (2015). Li, Chan ; Wu, DA ; Sun, Lili ; Raman, K K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:160-164. Full description at Econpapers \|\| Download paper	2
32	2014	Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?. (2014). Lu, Hung-Yuan ; Mande, Vivek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:90-97. Full description at Econpapers \|\| Download paper	2
33	2010	The unintended effects of the SarbanesâOxley Act of 2002. (2010). McAfee, Randolph ; Kipperman, Fred ; Vakkur, Nicholas V. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:18-28. Full description at Econpapers \|\| Download paper	2
34	2012	Hedging derivatives in the banking industry: Evidence of investor confusion. (2012). Dorminey, Jack W ; Apostolou, Barbara. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:65-73. Full description at Econpapers \|\| Download paper	2
35	2016	Balance sheet classification and the valuation of deferred taxes. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:77-85. Full description at Econpapers \|\| Download paper	2
36	2011	Audit committee effectiveness: Perceptions of public company audit committee members post-SOX. (2011). Rupley, Kathleen ; Philbrick, Donna ; Almer, Elizabeth. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:138-144. Full description at Econpapers \|\| Download paper	2
37	2010	Stock market reactions to regulatory investigations: Evidence from options backdating. (2010). Jain, Sakshi ; Rezaee, Zabihollah. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:52-57. Full description at Econpapers \|\| Download paper	2
38	2014	Adjustment of valuation inputs and its effect on value relevance of fair value measurement. (2014). Du, Hui ; Xu, Randall Zhaohui ; Li, Sherry Fang . In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:54-66. Full description at Econpapers \|\| Download paper	2
39	2016	Presentation formats of other comprehensive income after accounting standards update 2011-05. (2016). Kim, Junghoon . In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:118-122. Full description at Econpapers \|\| Download paper	2
40	2015	The PCAOBs role in audit conduct and conscience. (2015). Keyser, John D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:111-118. Full description at Econpapers \|\| Download paper	2
41	2016	Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:1-10. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 13

Year	Title
2018	Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study. (2018). Nurunnabi, Mohammad. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:166-175. Full description at Econpapers \|\| Download paper
2018	Theories of Regulation in the Context of Modern Practice of Accounting Regulation. (2018). Pasko, Oleh. In: Accounting and Finance. RePEc:iaf:journl:y:2018:i:2:p:37-46. Full description at Econpapers \|\| Download paper
2018	Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature. (2018). Moehrle, S ; Wen, H ; Reynolds-Moehrle, J ; Meckfessel, M ; Kozloski, T. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:49-62. Full description at Econpapers \|\| Download paper
2018	Value relevance of customer-related intangible assets. (2018). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:95-102. 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	Managersâ segment disclosure choices under IFRS 8: EU evidence. (2018). Aboud, Ahmed ; Roberts, Clare. In: Accounting forum. RePEc:eee:accfor:v:42:y:2018:i:4:p:293-308. Full description at Econpapers \|\| Download paper
2018	The impact of IFRS 8 on financial analystsâ earnings forecast errors: EU evidence. (2018). Aboud, Ahmed ; Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:2-17. Full description at Econpapers \|\| Download paper
2018	Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature. (2018). Moehrle, Stephen R ; Wen, HE ; Stuerke, Pamela ; Reynolds-Moehrle, Jennifer ; Meckfessel, Michele. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:138-147. Full description at Econpapers \|\| Download paper
2018	Goodwill and Performance. (2018). Sarra, Kaiss ; el Kabbouri, Mounime ; Elkabbouri, Mounime ; Baghar, Nezha. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:8:y:2018:i:3:f:8_3_2. Full description at Econpapers \|\| Download paper
2018	Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences. (2018). D'Arcy, Anne ; Tarca, Ann. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:3:p:203-226. Full description at Econpapers \|\| Download paper
2018	An examination of state and local government pension underfunding â Implications and guidance for governance and regulation. (2018). Foltin, Craig. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:112-120. 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	Market Reaction to Other Comprehensive Income. (2018). Park, Heejin. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:6:p:1837-:d:150236. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document
2018	Value relevance of customer-related intangible assets. (2018). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:95-102. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document

Recent citations received in 2016

Year	Citing document
2016	Balance sheet classification and the valuation of deferred taxes. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:77-85. Full description at Econpapers \|\| Download paper
2016	To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the SarbanesâOxley Act. (2016). Brown, Kareen E ; Liu, Zhefeng Frank ; Pacharn, Parunchana ; Mohammad, Emad ; Elayan, Fayez A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:86-95. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	Research in Accounting Regulation / Elsevier	8	179
2	Advances in accounting / Elsevier	5	11
3	Journal of Contemporary Accounting and Economics / Elsevier	10	8
4	Journal of Accounting Literature / Elsevier	6	8
5	Journal of International Accounting, Auditing and Taxation / Elsevier	10	6
6	Accounting forum / Elsevier	13	6
7	Journal of Management & Governance / Springer	20	5
8	Australian Accounting Review / CPA Australia	14	4
9	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	17	4
10	Journal of Business Ethics / Springer	55	4
11	BEMPS - Bozen Economics & Management Paper Series / Faculty of Economics and Management at the Free University of Bozen	4	3