Citation analysis for Accounting and Business Research / Taylor & Francis Journals

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

5 Years H

Impact Factor

0.47

5 Years IF

0.52

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	10	10	1		0	0		0			0		0	0.1
1997	0	0.22	0	0	35	45	34		0	10		10			0		0	0.09
1998	0.02	0.26	0.01	0.02	22	67	107	1	1	45	1	45	1		0		0	0.12
1999	0.05	0.28	0.04	0.04	31	98	30	4	5	57	3	67	3		0		0	0.14
2000	0.08	0.33	0.04	0.04	31	129	45	5	10	53	4	98	4		0		0	0.15
2001	0.06	0.36	0.05	0.04	24	153	6	8	18	62	4	129	5	7	87.5		0	0.15
2002	0	0.39	0	0	26	179	18		18	55		143			0		0	0.21
2003	0	0.4	0.04	0.04	32	211	46	8	26	50		134	6	6	75		0	0.2
2004	0.03	0.45	0.04	0.03	39	250	29	9	35	58	2	144	4	6	66.7		0	0.2
2005	0.01	0.46	0.05	0.03	31	281	17	13	48	71	1	152	4	6	46.2		0	0.22
2006	0.03	0.46	0.03	0.01	53	334	85	9	57	70	2	152	2	3	33.3	2	0.04	0.21
2007	0.01	0.42	0.05	0.02	42	376	46	20	77	84	1	181	4	4	20		0	0.18
2008	0	0.44	0.02	0	35	411	74	8	85	95		197		1	12.5	2	0.06	0.21
2009	0.08	0.44	0.04	0.05	35	446	71	20	105	77	6	200	10	3	15		0	0.21
2010	0.07	0.43	0.07	0.04	38	484	89	33	138	70	5	196	8	12	36.4	9	0.24	0.18
2011	0.07	0.46	0.07	0.06	28	512	140	38	176	73	5	203	12	1	2.6	4	0.14	0.21
2012	0.11	0.47	0.1	0.12	29	541	81	54	230	66	7	178	22	9	16.7	2	0.07	0.19
2013	0.32	0.53	0.12	0.17	30	571	115	67	297	57	18	165	28	8	11.9	5	0.17	0.22
2014	0.46	0.55	0.19	0.35	31	602	81	114	411	59	27	160	56	22	19.3	2	0.06	0.22
2015	0.44	0.56	0.2	0.38	41	643	62	129	540	61	27	156	59	15	11.6	2	0.05	0.21
2016	0.26	0.58	0.2	0.42	40	683	37	138	678	72	19	159	66	11	8	2	0.05	0.2
2017	0.31	0.6	0.26	0.47	37	720	32	190	868	81	25	171	80	28	14.7	2	0.05	0.22
2018	0.47	0.76	0.46	0.52	38	758	14	345	1213	77	36	179	93	25	7.2	4	0.11	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 European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	41
2	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	37
3	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	34
4	2009	Introduction. (2009). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:175-176. Full description at Econpapers \|\| Download paper	26
5	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	24
6	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	24
7	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	22
8	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	22
9	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	20
10	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	20
11	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	19
12	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	17
13	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	17
14	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	17
15	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	16
16	2008	Has the importance of intangibles really grown? And if so, why?. (2008). Basu, Sudipta ; Waymire, Gregory. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:171-190. Full description at Econpapers \|\| Download paper	15
17	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	14
18	2012	Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers \|\| Download paper	14
19	1998	The public disclosure of environmental performance informationâa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	14
20	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	13
21	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	13
22	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	13
23	1998	Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs. (1998). Adams, Carol ; Gray, S. J. ; Weetman, P. ; E. A. E. Jones, . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:189-208. Full description at Econpapers \|\| Download paper	13
24	2004	Disclosure compliance with national accounting standards by listed companies in South Asia. (2004). Henry, Darren ; Ahmed, Kamran ; Ali, Muhammad. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:3:p:183-199. Full description at Econpapers \|\| Download paper	12
25	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	12
26	2012	Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468. Full description at Econpapers \|\| Download paper	12
27	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	11
28	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	11
29	2012	Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344. Full description at Econpapers \|\| Download paper	11
30	2012	The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers \|\| Download paper	11
31	2011	IFRS monopoly: the Pied Piper of financial reporting. (2011). Sunder, Shyam. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:291-306. Full description at Econpapers \|\| Download paper	10
32	1997	Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:3:p:219-228. Full description at Econpapers \|\| Download paper	10
33	2004	The demand for the audit in small companies in the UK. (2004). Collis, Jill ; Skerratt, Len ; Jarvis, Robin. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:2:p:87-100. Full description at Econpapers \|\| Download paper	9
34	2008	Determinants of intellectual capital disclosure in prospectuses of initial public offerings. (2008). Singh, Inder Pal ; J--L W. Mitchell Van der Zahn, . In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:409-431. Full description at Econpapers \|\| Download paper	9
35	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	9
36	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	9
37	2000	The investment opportunity set and the voluntary use of outside directors: New Zealand evidence. (2000). Hossain, Monzur ; Adams, M ; Cahan, S. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:263-273. Full description at Econpapers \|\| Download paper	9
38	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	8
39	1998	The impact of constructive operating lease capitalisation on key accounting ratios. (1998). Beattie, Vivien ; Goodacre, Alan ; Edwards, Keith. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:233-254. Full description at Econpapers \|\| Download paper	8
40	2008	Firm characteristics and audit committees complying with âbest practiceâ membership guidelines. (2008). Rainsbury, Elizabeth A. ; Cahan, Steven F. ; Bradbury, Michael E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:393-408. Full description at Econpapers \|\| Download paper	8
41	2014	The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. (2014). Yang, Chun Lei ; Modell, Sven ; Chiwamit, Pimsiri . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:144-180. Full description at Econpapers \|\| Download paper	8
42	2010	How can we measure the costs and benefits of changes in financial reporting standards?. (2010). Schipper, Katherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:309-327. Full description at Econpapers \|\| Download paper	8
43	2013	Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441. Full description at Econpapers \|\| Download paper	8
44	2011	The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458. Full description at Econpapers \|\| Download paper	8
45	1999	Are large auditors more accurate than small auditors?. (1999). Lennox, Clive. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:3:p:217-227. Full description at Econpapers \|\| Download paper	8
46	2008	Introduction. (2008). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:169-170. Full description at Econpapers \|\| Download paper	8
47	2006	Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52. Full description at Econpapers \|\| Download paper	8
48	2012	Drivers of voluntary audit in Finland: to be or not to be audited?. (2012). Ojala, Hannu ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:169-196. Full description at Econpapers \|\| Download paper	7
49	2014	Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490. Full description at Econpapers \|\| Download paper	7
50	2013	Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises. (2013). Sundgren, Stefan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:1:p:31-55. 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	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	24
2	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	14
3	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	13
4	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	12
5	1998	The public disclosure of environmental performance informationâa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	12
6	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	12
7	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	11
8	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	11
9	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	10
10	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	9
11	2012	Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468. Full description at Econpapers \|\| Download paper	9
12	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	8
13	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	8
14	2009	Introduction. (2009). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:175-176. Full description at Econpapers \|\| Download paper	8
15	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	8
16	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	7
17	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	7
18	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	7
19	2014	Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490. Full description at Econpapers \|\| Download paper	7
20	2012	The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers \|\| Download paper	7
21	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	7
22	2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	6
23	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	6
24	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	6
25	2014	The drivers, consequences and policy implications of non-GAAP earnings reporting. (2014). Young, Steven. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:444-465. Full description at Econpapers \|\| Download paper	6
26	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	6
27	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	6
28	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	6
29	2016	From compromise to concept? â a review of âother comprehensive incomeâ. (2016). Detzen, Dominic. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:760-783. Full description at Econpapers \|\| Download paper	6
30	2005	The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers \|\| Download paper	5
31	2012	Drivers of voluntary audit in Finland: to be or not to be audited?. (2012). Ojala, Hannu ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:169-196. Full description at Econpapers \|\| Download paper	5
32	2015	Real and accrual earnings management and IPO failure risk. (2015). Clacher, Iain ; Alhadab, Mohammad ; Keasey, Kevin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:55-92. Full description at Econpapers \|\| Download paper	5
33	2012	Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers \|\| Download paper	5
34	2010	Bias in the tone of forwardâlooking narratives. (2010). Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:4:p:371-390. Full description at Econpapers \|\| Download paper	5
35	2015	Visualising accounting: an interdisciplinary review and synthesis. (2015). Davison, Jane . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165. Full description at Econpapers \|\| Download paper	5
36	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	5
37	2013	Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441. Full description at Econpapers \|\| Download paper	5
38	2014	The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. (2014). Yang, Chun Lei ; Modell, Sven ; Chiwamit, Pimsiri . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:144-180. Full description at Econpapers \|\| Download paper	5
39	2004	The demand for the audit in small companies in the UK. (2004). Collis, Jill ; Skerratt, Len ; Jarvis, Robin. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:2:p:87-100. Full description at Econpapers \|\| Download paper	5
40	2016	The emergence of >IR>. (2016). Rowbottom, N ; Locke, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:1:p:83-115. Full description at Econpapers \|\| Download paper	5
41	2011	The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458. Full description at Econpapers \|\| Download paper	5
42	2000	Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. (2000). Owusu-Ansah, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:3:p:241-254. Full description at Econpapers \|\| Download paper	5
43	2008	Has the importance of intangibles really grown? And if so, why?. (2008). Basu, Sudipta ; Waymire, Gregory. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:171-190. Full description at Econpapers \|\| Download paper	5
44	2014	Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Durocher, Sylvain ; Gendron, Yves. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655. Full description at Econpapers \|\| Download paper	5
45	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	4
46	2002	Accounting professionals and the accounting profession: linking conduct and context. (2002). Anderson-Gough, Fiona ; Robson, Keith ; Grey, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:1:p:41-56. Full description at Econpapers \|\| Download paper	4
47	2017	Private company finance and financial reporting. (2017). Hope, Ole-Kristian ; Vyas, Dushyantkumar. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:506-537. Full description at Econpapers \|\| Download paper	4
48	2011	Do fair value adjustments influence dividend policy?. (2011). Goncharov, Igor ; van Triest, Sander . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:1:p:51-68. Full description at Econpapers \|\| Download paper	4
49	2015	Conservatism, prudence and the IASBs conceptual framework. (2015). Barker, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:4:p:514-538. Full description at Econpapers \|\| Download paper	4
50	2009	Pension accounting and research: A review. (2009). Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:273-311. Full description at Econpapers \|\| Download paper	4

Citing documents used to compute impact factor: 36

Year	Title
2018	Cash holdings and earnings quality: evidence from the Main and Alternative UK markets. (2018). Farinha, Jorge ; Soares, Nuno ; Mateus, Cesario. In: International Review of Financial Analysis. RePEc:eee:finana:v:56:y:2018:i:c:p:238-252. Full description at Econpapers \|\| Download paper
2018	Shorter and easier is more useful: A longitudinal analysis of how financial report enforcement affects individual investors. (2018). Pascual-Ezama, David ; de Liao, Beatriz Gil-Gomez ; Sanchez-Martin, Maria-del-Pilar, ; Paredes, Mercedes Rodriguez . In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics). RePEc:eee:soceco:v:74:y:2018:i:c:p:29-37. Full description at Econpapers \|\| Download paper
2018	Stock price crash risk: review of the empirical literature. (2018). Habib, Ahsan ; Jiang, Haiyan ; Hasan, Mostafa Monzur. In: Accounting and Finance. RePEc:bla:acctfi:v:58:y:2018:i:s1:p:211-251. Full description at Econpapers \|\| Download paper
2018	Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50. (2018). Coluccia, Daniela ; Solimene, Silvia ; Fontana, Stefano . In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:8:p:2823-:d:162828. Full description at Econpapers \|\| Download paper
2018	Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure. (2018). Sampong, Frank ; Wadie, Kwame Ansong ; Boahene, Kingsley Osei ; Song, NA. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4518-:d:186702. Full description at Econpapers \|\| Download paper
2018	Fantasies of strategy: Å½iÅ¾ek, discourse and enjoyment. (2018). Butler, Nick. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:53:y:2018:i:c:p:79-88. Full description at Econpapers \|\| Download paper
2018	The dynamism of pre-decision controls in the appraisal of strategic investments. (2018). Huikku, Jari ; Seppala, Tomi ; Karjalainen, Jouko. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:5:p:516-538. Full description at Econpapers \|\| Download paper
2018	Integrated reporting decision usefulness: Mainstream equity market views. (2018). Slack, Richard ; Tsalavoutas, Ioannis. In: Accounting forum. RePEc:eee:accfor:v:42:y:2018:i:2:p:184-198. Full description at Econpapers \|\| Download paper
2018	The power of language in legitimating public-sector reforms: When politicians âtalkâ accounting. (2018). Liguori, Mariannunziata ; Steccolini, Ileana. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:2:p:161-173. Full description at Econpapers \|\| Download paper
2018	HOW CAN WE CREATE VALUE FROM ENTERPRISE CONCENTRATIONS? A META-ANALYSIS OF THE SCIENTIFIC LITERATURE ON M&AS IN THE EUROPEAN UNION. (2018). Aevoae, George Marian. In: EURINT. RePEc:jes:eurint:y:2018:v:5:p:63-87. Full description at Econpapers \|\| Download paper
2018	Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms. (2018). Mai, Hoang Thi ; Khuong, Nguyen Vinh. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2018-04-30. Full description at Econpapers \|\| Download paper
2018	Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises. (2018). Modell, Sven ; Yang, Chunlei. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:54:y:2018:i:c:p:41-59. Full description at Econpapers \|\| Download paper
2018	The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73. 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	Unionization, product market competition, and strategic disclosure. (2018). Aobdia, Daniel ; Cheng, Lin. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:65:y:2018:i:2:p:331-357. Full description at Econpapers \|\| Download paper
2018	A literature survey of financial reporting in private firms. (2018). Habib, A ; Huang, H J ; Ranasinghe, D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:31-37. Full description at Econpapers \|\| Download paper
2018	Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122. Full description at Econpapers \|\| Download paper
2018	Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. (2018). Enomoto, Masahiro. In: Discussion Paper Series. RePEc:kob:dpaper:dp2018-06. Full description at Econpapers \|\| Download paper
2018	Financial return crowdfunding: literature review and bibliometric analysis. (2018). Martinez-Climent, Carla ; Ribeiro-Soriano, Domingo ; Zorio-Grima, Ana. In: International Entrepreneurship and Management Journal. RePEc:spr:intemj:v:14:y:2018:i:3:d:10.1007_s11365-018-0511-x. Full description at Econpapers \|\| Download paper
2018	The impact of financial reporting quality on debt maturity: the case of private firms. (2018). De Meyere, Michiel ; van Cauwenberge, Philippe ; Bauwhede, Heidi Vander . In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:7:p:759-781. Full description at Econpapers \|\| Download paper
2018	Voluntary Auditing: A Synthesis of the Literature. (2018). Haapamaki, Elina. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:81-104. Full description at Econpapers \|\| Download paper
2018	Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus. (2018). van Mourik, Carien ; Asami, Yuko Katsuo. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:2:p:167-192. Full description at Econpapers \|\| Download paper
2018	The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers \|\| Download paper
2018	How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members. (2018). Jiang, John ; Wangerin, Daniel D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:71:y:2018:i:c:p:30-46. 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	Environmental Reporting Through an Ethical Looking Glass. (2018). Morrison, Leanne ; Shimeld, Sonia ; Wilmshurst, Trevor. In: Journal of Business Ethics. RePEc:kap:jbuset:v:150:y:2018:i:4:d:10.1007_s10551-016-3136-4. Full description at Econpapers \|\| Download paper
2018	Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms. (2018). Akba, Halil Emre ; Canikli, Seda. In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:107-:d:193104. Full description at Econpapers \|\| Download paper
2018	Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies. (2018). Islam, Muhammad Azizul ; van Staden, Chris J. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:65:y:2018:i:c:p:1-19. Full description at Econpapers \|\| Download paper
2018
2018	La participaciÃ³n en el /Participation in the IASB Due Process. (2018). Sanchez, Horacio Molina ; Mesa, Rafael Bautista . In: Estudios de EconomÃa Aplicada. RePEc:lrk:eeaart:36_2_5. Full description at Econpapers \|\| Download paper
2018	Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study. (2018). Jiang, Haiyan ; Wang, Snow ; Habib, Ahsan. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:1:p:33-53. Full description at Econpapers \|\| Download paper
2018	A matrix approach to valuation and performance measurement based on accounting information considering different financing policies. (2018). Beyer, Dirk. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:1:d:10.1007_s00187-018-0262-4. Full description at Econpapers \|\| Download paper
2018	The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia. (2018). Bmane, Inga. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:6:y:2018:i:1:p:77-86. Full description at Econpapers \|\| Download paper
2018	Discretionary accounting choices: the case of IAS 19 pension accounting. (2018). Glaum, Martin ; Street, Donna L ; Keller, Tobias . In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:2:p:139-170. Full description at Econpapers \|\| Download paper
2018	The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia. (2018). Bmane, Inga. In: Post-Print. RePEc:hal:journl:hal-02121024. Full description at Econpapers \|\| Download paper
2018	Business risk disclosure and firm risk: Evidence from Japan. (2018). Kim, Hyonok ; Yasuda, Yukihiro . In: Research in International Business and Finance. RePEc:eee:riibaf:v:45:y:2018:i:c:p:413-426. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document
2018	Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122. Full description at Econpapers \|\| Download paper
2018	Studies on the impact of accounting information and assurance on commercial lending judgments. (2018). Schneider, Arnold. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:63-74. Full description at Econpapers \|\| Download paper
2018	Internal control risk and audit fees: Evidence from China. (2018). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:266-287. Full description at Econpapers \|\| Download paper
2018	Analysis of the Sustainable Development Indicators in the OECD Countries. (2018). Megyesiova, Silvia ; Lieskovska, Vanda . In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4554-:d:187257. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	Itâs a matter of trust: Exploring the perceptions of Integrated Reporting preparers. (2017). Chaidali, Panagioula ; Jones, Michael John. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:48:y:2017:i:c:p:1-20. Full description at Econpapers \|\| Download paper
2017	Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia. (2017). Rudyanto, Astrid. In: GATR Journals. RePEc:gtr:gatrjs:afr147. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies. (2016). Vinnari, Eija ; Dillard, Jesse. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:39:y:2016:i:c:p:25-44. Full description at Econpapers \|\| Download paper
2016	New evidence on the impact of structural reforms on electricity sector performance. (2016). POLEMIS, MICHAEL. In: Energy Policy. RePEc:eee:enepol:v:92:y:2016:i:c:p:420-431. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin. In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291. Full description at Econpapers \|\| Download paper
2015	External investigations and disciplinary sanctions against auditors: the impact on audit quality. (2015). Illueca, Manuel ; Pucheta-Martinez, Maria ; Fuentes, Cristina . In: SERIEs: Journal of the Spanish Economic Association. RePEc:spr:series:v:6:y:2015:i:3:p:313-347. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Accounting and Business Research / Taylor & Francis Journals	15	101
2	Accounting in Europe / Taylor & Francis Journals	9	50
3	Australian Accounting Review / CPA Australia	14	49
4	Journal of Business Ethics / Springer	55	42
5	Accounting, Organizations and Society / Elsevier	67	40
6	Journal of International Accounting, Auditing and Taxation / Elsevier	10	36
7	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	17	34
8	International Review of Financial Analysis / Elsevier	35	29
9	Post-Print / HAL	98	26
10	Abacus / Accounting Foundation, University of Sydney	17	26
11	Journal of Management & Governance / Springer	20	25