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Citation Profile [Updated: 2020-06-03 07:38:54]
5 Years H
7
Impact Factor
0.03
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 0.09 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 22 22 34 0 0 0 0 0 0.21
2005 0 0.47 0 0 23 45 19 0 22 22 0 0 0.22
2006 0.09 0.47 0.06 0.09 21 66 47 4 4 45 4 45 4 0 0 0.21
2007 0 0.42 0.02 0.03 30 96 22 2 6 44 66 2 0 0 0.19
2008 0 0.45 0 0 10 106 17 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 0.44 0.1 0.11 16 131 22 13 26 19 93 10 0 0 0.18
2011 0.16 0.46 0.1 0.13 15 146 14 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 4 19 96 36 1 76 7 0 0 0.21
2015 0.1 0.55 0.15 0.13 15 210 8 32 128 31 3 80 10 0 1 0.07 0.21
2016 0.14 0.56 0.12 0.1 18 228 10 27 155 28 4 79 8 0 0 0.2
2017 0.06 0.58 0.12 0.05 18 246 0 29 184 33 2 82 4 0 0 0.21
2018 0.14 0.7 0.14 0.12 14 260 0 36 220 36 5 82 10 0 0 0.28
2019 0.03 0.88 0.09 0.1 12 272 0 24 244 32 1 78 8 0 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
#YearTitleCited
12006Integrative 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.

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28
22006The 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.

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9
32004The 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.

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9
42010IFRS 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.

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8
52008Culture 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.

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7
62009Voluntary 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.

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7
72004The 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.

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7
82005Strategy 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.

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7
92011An 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.

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6
102012The 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.

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5
112005An 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.

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5
122010Investigating 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.

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5
132007Risk 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.

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4
142008Auditor 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.

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4
152007Non-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.

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4
162015The 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.

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4
172010Social 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.

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3
182004Some 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.

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3
192015Corporate 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.

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3
202006Explaining 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.

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3
212004The 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.

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3
222012The 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.

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3
232008The 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.

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3
242016The 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.

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3
252004Incentives 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.

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3
262009Effect 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.

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3
272004Motives, 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.

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3
282012In 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, Joël ; 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.

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3
292016Earnings 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.

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2
302009The 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.

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2
312007A 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.

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2
322011Local 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.

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2
332010The 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.

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2
342016Internet 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.

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2
352009Auditor 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.

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2
362004Social 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.

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2
372007An 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.

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2
382009Are 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.

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2
392011Measurement 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.

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2
402014The impact of internal governance mechanisms on audit quality: a study of large listed companies in China. (2014). Shan, Yuan George. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:1:p:68-90.

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2
412006Is 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.

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2
422007Voluntary 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.

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2
432008The determinants of multiple forms of controls in foreign subsidiary manager evaluations. (2008). Kihn, Lili-Anne . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:2:p:157-182.

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2
442010The 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.

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2
452008The 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.

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2
462010An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls. (2010). Kihn, Lili-Anne . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:1:p:108-127.

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2
472011Monitoring 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.

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2
482007The 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.

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2
492018Do covenant violations affect audit report timeliness?. (2018). Swanson, Zane ; Zhang, Yinghong . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:1-23.

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1
502006The adequacy of information for managerial decision-making in Chinas business enterprises: an exploratory study. (2006). Chow, Chee W. ; Yuen, Susana ; Deng, Johnny F.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:287-303.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12006Integrative 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.

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6
22004The 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.

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4
32016The 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.

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3
42012The 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.

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3
52015Corporate 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.

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3
62011Local 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.

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2
72004Incentives 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.

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2
82009Effect 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.

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2
92010Investigating 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.

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2
Citing documents used to compute impact factor: 1
YearTitle
2019.

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Recent citations
Recent citations received in 2016

YearCiting document