Citation analysis for Journal of Accounting Literature / Elsevier

Citation Profile [Updated: 2020-06-03 07:38:54]

5 Years H

Impact Factor

0.43

5 Years IF

1.06

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	0.09	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	0.06
1995	0	0.2	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	0.23	0	0	0	0	0		0	0		0			0		0	0.1
1998	0	0.27	0	0	0	0	0		0	0		0			0		0	0.12
1999	0	0.29	0	0	0	0	0		0	0		0			0		0	0.14
2000	0	0.34	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	0.16
2002	0	0.4	0	0	0	0	0		0	0		0			0		0	0.21
2003	0	0.41	0	0	0	0	0		0	0		0			0		0	0.2
2004	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2005	0	0.47	0	0	0	0	0		0	0		0			0		0	0.22
2006	0	0.47	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	0.19
2008	0	0.45	0	0	0	0	0		0	0		0			0		0	0.21
2009	0	0.44	0	0	0	0	0		0	0		0			0		0	0.21
2010	0	0.44	0	0	0	0	0		0	0		0			0		0	0.18
2011	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2012	0	0.47	0	0	0	0	0		0	0		0			0		0	0.19
2013	0	0.53	0	0	7	7	22		0	0		0			0		0	0.22
2014	0.14	0.55	0.1	0.14	3	10	3	1	1	7	1	7	1		0		0	0.21
2015	0.2	0.55	0.17	0.2	8	18	51	3	4	10	2	10	2		0	1	0.13	0.21
2016	0.45	0.56	0.44	0.56	7	25	26	11	15	11	5	18	10	3	27.3	1	0.14	0.2
2017	1.13	0.58	0.73	0.84	5	30	6	22	37	15	17	25	21	1	4.5		0	0.21
2018	1	0.7	0.9	1.1	9	39	5	35	72	12	12	30	33	2	5.7		0	0.28
2019	0.43	0.88	0.79	1.06	13	52	0	41	113	14	6	32	34	1	2.4		0	0.33

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	2015	Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16. Full description at Econpapers \|\| Download paper	22
2	2016	The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian . In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35. Full description at Econpapers \|\| Download paper	16
3	2015	Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38. Full description at Econpapers \|\| Download paper	15
4	2013	A summary of 10 years of PCAOB research: What have we learned?. (2013). Abernathy, John L ; Stefaniak, Chad ; Barnes, Michael. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60. Full description at Econpapers \|\| Download paper	8
5	2015	A review of meta-analytic research in accounting. (2015). Khlif, Hichem ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27. Full description at Econpapers \|\| Download paper	7
6	2015	Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57. Full description at Econpapers \|\| Download paper	7
7	2016	Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64. Full description at Econpapers \|\| Download paper	7
8	2017	Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:1-13. Full description at Econpapers \|\| Download paper	4
9	2013	Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:1-29. Full description at Econpapers \|\| Download paper	3
10	2018	Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:47-62. Full description at Econpapers \|\| Download paper	3
11	2013	Multinational transfer pricing: A transaction cost and resource based view. (2013). Cecchini, Mark ; Strobel, Caroline ; Leitch, Robert . In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:31-48. Full description at Econpapers \|\| Download paper	3
12	2013	Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87. Full description at Econpapers \|\| Download paper	3
13	2018	Whistleblowing on accounting-related misconduct: A synthesis of the literature. (2018). Lee, Gladys ; Xiao, Xinning. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:22-46. Full description at Econpapers \|\| Download paper	3
14	2016	The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Plckinger, Martin ; Rohatschek, Roman ; Martin, ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75. Full description at Econpapers \|\| Download paper	3
15	2014	Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36. Full description at Econpapers \|\| Download paper	2
16	2013	A literature synthesis of experimental studies on management earnings guidance. (2013). Han, Jun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:49-70. Full description at Econpapers \|\| Download paper	2
17	2013	Review of choice-based, matched, and other stratified sample studies in auditing research. (2013). Stuart, Iris ; Karan, Vijay ; Cram, Donald P ; Shin, Yong-Chul. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:88-113. Full description at Econpapers \|\| Download paper	2
18	2013	The outcome effect Ã¢â¬â A review and implications for future research. (2013). Mertins, Lasse ; Long, James H ; Salbador, Debra. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:2-30. Full description at Econpapers \|\| Download paper	2
19	2014	The development and intellectual structure of continuous auditing research. (2014). Chiu, Victoria ; Vasarhelyi, Miklos A ; Liu, QI. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:37-57. Full description at Econpapers \|\| Download paper	2
20	2016	Industry competition and fundamental analysis. (2016). Safdar, Irfan. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:36-54. Full description at Econpapers \|\| Download paper	1
21	2017	Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Gross, Christian ; Perotti, Pietro. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:1-22. Full description at Econpapers \|\| Download paper	1
22	2017	What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions. (2017). Merz, Alexander . In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:14-33. Full description at Econpapers \|\| Download paper	1
23	2015	Ego depletion: Applications and implications for auditing research. (2015). Hurley, Patrick J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:47-76. Full description at Econpapers \|\| Download paper	1
24	2015	Towards a conceptual framework on the categorization of stereotypical perceptions in accounting. (2015). Richardson, Peter ; Perera, Luckmika ; Dellaportas, Steven. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:28-46. Full description at Econpapers \|\| Download paper	1
25	2017	Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:23-51. 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	2016	The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian . In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35. Full description at Econpapers \|\| Download paper	14
2	2015	Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16. Full description at Econpapers \|\| Download paper	13
3	2015	Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38. Full description at Econpapers \|\| Download paper	9
4	2016	Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64. Full description at Econpapers \|\| Download paper	6
5	2015	Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57. Full description at Econpapers \|\| Download paper	5
6	2015	A review of meta-analytic research in accounting. (2015). Khlif, Hichem ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27. Full description at Econpapers \|\| Download paper	4
7	2017	Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:1-13. Full description at Econpapers \|\| Download paper	4
8	2018	Whistleblowing on accounting-related misconduct: A synthesis of the literature. (2018). Lee, Gladys ; Xiao, Xinning. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:22-46. Full description at Econpapers \|\| Download paper	3
9	2018	Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:47-62. Full description at Econpapers \|\| Download paper	3
10	2016	The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Plckinger, Martin ; Rohatschek, Roman ; Martin, ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75. Full description at Econpapers \|\| Download paper	2
11	2013	Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:1-29. Full description at Econpapers \|\| Download paper	2
12	2014	Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36. Full description at Econpapers \|\| Download paper	2
13	2013	A summary of 10 years of PCAOB research: What have we learned?. (2013). Abernathy, John L ; Stefaniak, Chad ; Barnes, Michael. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60. Full description at Econpapers \|\| Download paper	2
14	2014	The development and intellectual structure of continuous auditing research. (2014). Chiu, Victoria ; Vasarhelyi, Miklos A ; Liu, QI. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:37-57. Full description at Econpapers \|\| Download paper	2
15	2013	A literature synthesis of experimental studies on management earnings guidance. (2013). Han, Jun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:49-70. Full description at Econpapers \|\| Download paper	2
16	2013	The outcome effect Ã¢â¬â A review and implications for future research. (2013). Mertins, Lasse ; Long, James H ; Salbador, Debra. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:2-30. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 6

Year	Title
2019	Moral intensity, ethical decision making, and whistleblowing intention. (2019). Godkin, Lynn ; Valentine, Sean. In: Journal of Business Research. RePEc:eee:jbrese:v:98:y:2019:i:c:p:277-288. Full description at Econpapers \|\| Download paper
2019	âWhistleblowing Triangleâ: Framework and Empirical Evidence. (2019). Lopes, Ana Beatriz ; Chiappetta, Charbel Jose ; Latan, Hengky. In: Journal of Business Ethics. RePEc:kap:jbuset:v:160:y:2019:i:1:d:10.1007_s10551-018-3862-x. Full description at Econpapers \|\| Download paper
2019	Making regulation fit by taking irrationality into account: the case of the whistleblower. (2019). Oelrich, Sebastian. In: Business Research. RePEc:spr:busres:v:12:y:2019:i:1:d:10.1007_s40685-019-0094-6. Full description at Econpapers \|\| Download paper
2019	Research Topics in Accounting Fraud in the 21st Century: A State of the Art. (2019). Santana, Felix Blazquez ; Sanchez, Agustin J ; Montesdeoca, Monica Ramos. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:6:p:1570-:d:214065. Full description at Econpapers \|\| Download paper
2019	Effects of Human Factors and Lean Techniques on Just in Time Benefits. (2019). de la Parte, Mercedes Perez ; Garcia-Alcaraz, Pedro ; Realyvasquez-Vargas, Arturo ; Macias, Emilio Jimenez ; Fernandez, Julio Blanco. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:7:p:1864-:d:217864. Full description at Econpapers \|\| Download paper
2019	The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective. (2019). Wennblom, Gabriella ; Johansson, Tobias ; Gerdin, Jonas. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:79:y:2019:i:c:s0361368219300534. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document

Recent citations received in 2017

Year	Citing document

Recent citations received in 2016

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

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI, Open Access Journal	31	16
2	Accounting, Organizations and Society / Elsevier	69	8
3	Journal of Accounting Literature / Elsevier	7	7
4	Journal of Business Ethics / Springer	59	7
5	Journal of International Accounting, Auditing and Taxation / Elsevier	10	5
6	International Journal of Accounting Information Systems / Elsevier	12	5
7	Journal of Business Research / Elsevier	62	4
8	Journal of Business Economics / Springer	5	4
9	Business Research / Springer	4	4
10	Australian Accounting Review / CPA Australia	14	3
11	Review of Accounting Studies / Springer	7	3