Citation analysis for International Journal of Accounting, Auditing and Performance Evaluation / Inderscience Enterprises Ltd

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

5 Years H

Impact Factor

0.11

5 Years IF

0.1

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	22	22	31		0	0		0			0		0	0.2
2005	0	0.46	0	0	23	45	19		0	22		22			0		0	0.22
2006	0.09	0.46	0.06	0.09	21	66	46	4	4	45	4	45	4		0		0	0.21
2007	0	0.42	0.02	0.03	30	96	21	2	6	44		66	2		0		0	0.18
2008	0	0.44	0	0	10	106	16		6	51		96			0		0	0.21
2009	0	0.44	0.06	0.06	9	115	16	7	13	40		106	6		0		0	0.21
2010	0	0.43	0.1	0.11	16	131	19	13	26	19		93	10		0		0	0.18
2011	0.16	0.46	0.1	0.13	15	146	13	14	41	25	4	86	11		0		0	0.21
2012	0	0.47	0.11	0.1	18	164	11	18	59	31		80	8	1	5.6	1	0.06	0.19
2013	0.03	0.53	0.1	0.13	18	182	5	18	77	33	1	68	9		0		0	0.22
2014	0.03	0.55	0.1	0.09	13	195	2	19	96	36	1	76	7		0		0	0.22
2015	0.1	0.56	0.15	0.13	15	210	8	32	128	31	3	80	10		0	1	0.07	0.21
2016	0.14	0.58	0.11	0.09	18	228	10	25	153	28	4	79	7		0		0	0.2
2017	0.06	0.6	0.12	0.05	18	246	0	29	182	33	2	82	4		0		0	0.22
2018	0.11	0.76	0.13	0.1	14	260	0	33	215	36	4	82	8		0		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	2006	Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19. Full description at Econpapers \|\| Download paper	27
2	2006	The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67. Full description at Econpapers \|\| Download paper	9
3	2004	The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60. Full description at Econpapers \|\| Download paper	8
4	2010	IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223. Full description at Econpapers \|\| Download paper	8
5	2008	Culture and accounting practices in Turkey. (2008). Askarany, Davood ; Askary, Saeed ; Yazdifar, Hassan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:66-88. Full description at Econpapers \|\| Download paper	7
6	2004	The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations. (2004). Garcia Osma, Beatriz ; Jose Luis Ucieda Blanco, ; Jose Luis Ucieda Blanco, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:5-36. Full description at Econpapers \|\| Download paper	7
7	2009	Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Nobanee, Haitham ; Haddad, Ayman E. ; AlShattarat, Wasim K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309. Full description at Econpapers \|\| Download paper	7
8	2005	Strategy and activity based costing: a cross national study of process and outcome contingencies. (2005). Ncube, Mthuli ; Bhimani, Alnoor ; Gosselin, Maurice . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205. Full description at Econpapers \|\| Download paper	7
9	2011	An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Dahawy, Khaled ; Samaha, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93. Full description at Econpapers \|\| Download paper	5
10	2012	The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Pott, Christiane ; Ullmann, Robert ; Watrin, Christoph. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302. Full description at Econpapers \|\| Download paper	5
11	2005	An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon ; Hwang, Tienyu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280. Full description at Econpapers \|\| Download paper	5
12	2010	Investigating transparency and disclosure determinants at firm-level in MENA emerging markets. (2010). Zeghal, Daniel ; ben Othman, Hakim. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:368-396. Full description at Econpapers \|\| Download paper	4
13	2007	Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285. Full description at Econpapers \|\| Download paper	4
14	2008	Auditor awareness of earnings management. (2008). Georgopoulos, Antonios ; Koumanakos, Evangelos ; SIRIOPOULOS, COSTAS. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:50-65. Full description at Econpapers \|\| Download paper	4
15	2015	The evolving role of environmental management accounting in internal decision-making: a research note. (2015). Marelli, Alessandro . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:1:p:14-47. Full description at Econpapers \|\| Download paper	4
16	2015	Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. (2015). Baatwah, Saeed Rabea ; Ahmad, Norsiah ; Salleh, Zalailah. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:312-337. Full description at Econpapers \|\| Download paper	3
17	2009	Effect of accruals on financial, non-financial, and audit information in payment default prediction. (2009). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:353-383. Full description at Econpapers \|\| Download paper	3
18	2004	Some theoretical and methodological suggestions for cross-cultural accounting studies. (2004). Patel, Chris. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:61-84. Full description at Econpapers \|\| Download paper	3
19	2010	Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Khasharmeh, Hussein ; Suwaidan, Mishiel Said . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345. Full description at Econpapers \|\| Download paper	3
20	2004	The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure. (2004). Wright, Charlotte ; Wilcox, William ; Berry, Kevin Thomas . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:267-287. Full description at Econpapers \|\| Download paper	3
21	2012	In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies. (2012). Branson, JoÃÂ«l ; Breesch, Diane ; Cole, Vicky . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:1:p:1-23. Full description at Econpapers \|\| Download paper	3
22	2016	The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Habbash, Murya ; Awad, Awad Elsayed ; Hussainey, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236. Full description at Econpapers \|\| Download paper	3
23	2006	Explaining Management Accounting Change: evidence from Finland. (2006). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281. Full description at Econpapers \|\| Download paper	3
24	2007	Non-audit services and auditor independence: empirical findings from Bahrain. (2007). Hemalatha, J. ; Bremser, Wayne G. ; Joshi, Prem Lal ; Al-Mudhaki, Jawaher. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:57-89. Full description at Econpapers \|\| Download paper	3
25	2008	The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. (2008). Ernstberger, Jurgen. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:1-29. Full description at Econpapers \|\| Download paper	3
26	2004	Motives, diffusion and utilisation of the balanced scorecard in Denmark. (2004). Sorensen, Rene ; Nielsen, Steen . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:103-124. Full description at Econpapers \|\| Download paper	3
27	2012	The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence. (2012). Magnan, Michel ; Cormier, Denis ; Ledoux, Marie-Jose . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:2:p:157-183. Full description at Econpapers \|\| Download paper	3
28	2016	Earnings management around Swedish corporate income tax reforms. (2016). Sundvik, Dennis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:261-286. Full description at Econpapers \|\| Download paper	2
29	2010	The effect of governance transparency on earnings response coefficient: evidence from emerging markets. (2010). Dong, Minyue ; Xue, Qingmei . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:158-190. Full description at Econpapers \|\| Download paper	2
30	2011	Measurement vs. disclosure of accounting compliance in Indonesia. (2011). Setyadi, Agus ; Rusmin, Rusmin ; Tower, Greg ; Brown, Alistair. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:94-119. Full description at Econpapers \|\| Download paper	2
31	2008	The influence of institutional investors on opportunistic earnings management. (2008). Benkraiem, Ramzi. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:89-106. Full description at Econpapers \|\| Download paper	2
32	2016	Internet financial reporting and firm value: evidence from Gulf Cooperation Council countries. (2016). Bin-Ghanem, Hasan O ; Ariff, Akmalia M. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:237-260. Full description at Econpapers \|\| Download paper	2
33	2007	The effect of multi-nationality on the precision of management earnings forecasts. (2007). Runyan, Bruce ; Smith, Murphy L.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:6:p:572-588. Full description at Econpapers \|\| Download paper	2
34	2009	The use of graphs in annual reports of major Italian companies. (2009). Ianniello, Giuseppe . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:442-462. Full description at Econpapers \|\| Download paper	2
35	2007	A multidimensional measure in accounting ethics research. (2007). Patel, Chris. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:90-110. Full description at Econpapers \|\| Download paper	2
36	2011	Monitoring of earnings management by independent directors and the impact of regulation: evidence from the Peoples Republic of China. (2011). Lai, Liona . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:6-31. Full description at Econpapers \|\| Download paper	2
37	2004	Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies. (2004). Ahmad Moh'd Al-omari, ; Haddad, Ruwaidah Hanna ; Suwaidan, Mishiel Said ; Ahmad Moh'd Al-omari, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:4:p:432-447. Full description at Econpapers \|\| Download paper	2
38	2010	The impact of Revised ISA 700: an international empirical comparison. (2010). Fakhfakh, Hamadi . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:274-326. Full description at Econpapers \|\| Download paper	2
39	2009	Auditor failure and market reactions: evidence from China. (2009). Sami, Heibatollah ; Ye, Zhongxia ; Asthana, Sharad C.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:408-441. Full description at Econpapers \|\| Download paper	2
40	2011	Local governmental management of discretionary and specific accruals. (2011). Pilcher, Robyn . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:32-60. Full description at Econpapers \|\| Download paper	2
41	2007	An IT capital performance indicator study: evidence from a Taiwan financial service industry case study. (2007). Seng, Jia-Lang ; Tsai, Wen-Huei . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:501-528. Full description at Econpapers \|\| Download paper	2
42	2009	Are Spanish auditors effective in transmitting manipulation practices? An analysis of the ambiguity implicit in modified reports. (2009). Lizarraga, Fermin ; Sanchez, Santiago ; Arnedo, Laura . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:229-251. Full description at Econpapers \|\| Download paper	2
43	2004	Incentives for consolidation of finance subsidiaries: evidence from France. (2004). Andre, Paul ; Cormier, Denis ; Charles-Cargnello, Emmanuelle . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:2:p:164-182. Full description at Econpapers \|\| Download paper	2
44	2006	Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study. (2006). Chow, Chee W. ; Duh, Rong-Ruey ; Chen, Hueiling . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:341-361. Full description at Econpapers \|\| Download paper	2
45	2007	Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context. (2007). De Carvalho, Fernando Nitz ; Ensslin, Sandra Rolim. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:478-500. Full description at Econpapers \|\| Download paper	2
46	2006	The auditors assessment and detection of corporate fraud: some Canadian evidence. (2006). Cormier, Denis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:133-165. Full description at Econpapers \|\| Download paper	1
47	2004	Accountants in Japan: culture, organisational factors and job satisfaction. (2004). Yamamura, Jeanne H. ; Stedham, Yvonne E. ; Satoh, Michimasa. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:85-102. Full description at Econpapers \|\| Download paper	1
48	2007	Corporate governance and corporate performance: some evidence from newly listed firms on Chinese stock markets. (2007). Chen, Langnan ; Lin, Weibin . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:2:p:183-197. Full description at Econpapers \|\| Download paper	1
49	2005	Convergence to international financial reporting standards: the case of Turkey. (2005). Simga Mugan, Can ; Simga-Mugan, Can ; Hosal-Akman, Nazli . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:127-139. Full description at Econpapers \|\| Download paper	1
50	2007	Accounting choices of distressed firms during debt renegotiation: evidence from Malaysia. (2007). Ahmed, Kamran ; Mohd-Saleh, Norman. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:6:p:589-607. 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	2006	Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19. Full description at Econpapers \|\| Download paper	10
2	2004	The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60. Full description at Econpapers \|\| Download paper	5
3	2012	The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Pott, Christiane ; Ullmann, Robert ; Watrin, Christoph. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302. Full description at Econpapers \|\| Download paper	4
4	2016	The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Habbash, Murya ; Awad, Awad Elsayed ; Hussainey, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236. Full description at Econpapers \|\| Download paper	3
5	2015	Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. (2015). Baatwah, Saeed Rabea ; Ahmad, Norsiah ; Salleh, Zalailah. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:312-337. Full description at Econpapers \|\| Download paper	3
6	2009	Effect of accruals on financial, non-financial, and audit information in payment default prediction. (2009). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:353-383. Full description at Econpapers \|\| Download paper	2
7	2010	Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Khasharmeh, Hussein ; Suwaidan, Mishiel Said . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345. Full description at Econpapers \|\| Download paper	2
8	2012	In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies. (2012). Branson, JoÃÂ«l ; Breesch, Diane ; Cole, Vicky . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:1:p:1-23. Full description at Econpapers \|\| Download paper	2
9	2016	Internet financial reporting and firm value: evidence from Gulf Cooperation Council countries. (2016). Bin-Ghanem, Hasan O ; Ariff, Akmalia M. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:237-260. Full description at Econpapers \|\| Download paper	2
10	2016	Earnings management around Swedish corporate income tax reforms. (2016). Sundvik, Dennis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:261-286. Full description at Econpapers \|\| Download paper	2
11	2006	Explaining Management Accounting Change: evidence from Finland. (2006). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281. Full description at Econpapers \|\| Download paper	2
12	2004	Incentives for consolidation of finance subsidiaries: evidence from France. (2004). Andre, Paul ; Cormier, Denis ; Charles-Cargnello, Emmanuelle . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:2:p:164-182. Full description at Econpapers \|\| Download paper	2
13	2011	Local governmental management of discretionary and specific accruals. (2011). Pilcher, Robyn . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:32-60. Full description at Econpapers \|\| Download paper	2
14	2006	The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 4

Year	Title
2018	Intertemporal Income Shifting Around a Large Tax Cut: the Case of Depreciations. (2018). Dobbins, Laura ; Hundsdoerfer, Jochen ; Hechtner, Frank ; Eichfelder, Sebastian. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:70:y:2018:i:4:d:10.1007_s41464-018-0056-0. Full description at Econpapers \|\| Download paper
2018	Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region. (2018). Lassoued, Naima ; Sassi, Houda ; ben Rejeb, Mouna. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:85-105. Full description at Econpapers \|\| Download paper
2018	Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS. (2018). Oz, Ibrahim Onur ; Yelkenci, Tezer. In: International Review of Financial Analysis. RePEc:eee:finana:v:58:y:2018:i:c:p:24-37. Full description at Econpapers \|\| Download paper
2018	The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries. (2018). Khalifa, Maha ; Hussainey, Khaled ; ben Othman, Hakim. In: Research in International Business and Finance. RePEc:eee:riibaf:v:44:y:2018:i:c:p:239-255. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2016

Year	Citing document

Recent citations received in 2015

Year	Citing document
2015	Sunk capital, unions and the hold-up problem: Theory and evidence from cross-country sectoral data. (2015). Sulis, Giovanni ; Conti, Maurizio ; Cardullo, Gabriele. In: European Economic Review. RePEc:eee:eecrev:v:76:y:2015:i:c:p:253-274. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Journal of International Accounting, Auditing and Taxation / Elsevier	10	16
2	Journal of Business Ethics / Springer	55	7
3	Research in International Business and Finance / Elsevier	23	6
4	International Journal of Academic Research in Accounting, Finance and Management Sciences / Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences	6	5
5	Advances in accounting / Elsevier	5	5
6	International Journal of Critical Accounting / Inderscience Enterprises Ltd	3	4
7	Journal of Business Research / Elsevier	57	4
8	MANAGEMENT CONTROL / FrancoAngeli Editore	9	4
9	Journal of Contemporary Accounting and Economics / Elsevier	10	4
10	Accounting forum / Elsevier	13	3
11	Sustainability / MDPI, Open Access Journal	28	3