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Accounting Perspectives / John Wiley & Sons

Citation Profile [Updated: 2020-06-03 07:38:54]
5 Years H
3
Impact Factor
0.21
5 Years IF
0.15
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 8 8 0 0 0 0 0 0 0.19
2008 0 0.45 0 0 20 28 7 0 8 8 0 0 0.21
2009 0 0.44 0 0 14 42 9 0 28 28 0 0 0.21
2010 0.03 0.44 0.02 0.02 15 57 4 1 1 34 1 42 1 0 0 0.18
2011 0.03 0.46 0.01 0.02 12 69 0 1 2 29 1 57 1 0 0 0.21
2012 0 0.47 0 0 17 86 7 2 27 69 0 0 0.19
2013 0 0.53 0 0 15 101 4 2 29 78 0 0 0.22
2014 0 0.55 0.04 0.04 17 118 3 5 7 32 73 3 0 0 0.21
2015 0 0.55 0.01 0 17 135 2 1 8 32 76 0 0 0.21
2016 0 0.56 0 0 13 148 2 8 34 78 0 0 0.2
2017 0 0.58 0.01 0 15 163 2 2 10 30 79 0 0 0.21
2018 0.11 0.7 0.13 0.1 18 181 8 23 33 28 3 77 8 0 1 0.06 0.28
2019 0.21 0.88 0.1 0.15 13 194 0 20 53 33 7 80 12 1 5 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
12009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?*. (2009). Magnan, Michel L. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:3:p:189-213.

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7
22008Canadian Evidence on the Constructive Capitalization of Operating Leases*. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

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4
32018Three Decades of IPO Markets in Canada: Evolution, Risk and Return. (2018). Carpentier, Ccile ; Suret, Jeana Marc. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:1:p:123-161.

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4
42009Proposed Changes in Lease Accounting and Private Business Bankers Credit Decisions*. (2009). Durocher, Sylvain ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:9-42.

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3
52018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

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2
62018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

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2
72010Culture Matters: How Our Culture Affects the Audit. (2010). Cowperthwaite, Philip. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:175-215.

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2
82017Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada. (2017). Brouard, Franois ; Durocher, Sylvain ; Bujaki, Merridee. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:105-127.

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2
92012Evaluating Constructive Lease Capitalization and Off†Balance†Sheet Financing: An Instructional Case with FedEx and UPS. (2012). Duke, Joanne C ; Hsieh, Sua Jane ; Franz, David. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:1:p:57-69.

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2
102013Canadian Evidence of Adherence to “Comply or Explain†Corporate Governance Codes: An International Comparison. (2013). Salterio, Steven E ; Schmidt, Regan N. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:23-51.

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2
112010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. (2010). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:4:p:271-289.

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2
122014Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures. (2014). MacGregor, Jason ; Stuebs, Martin. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:4:p:309-324.

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2
132008The Relationship between Fair Value, Market Value, and Efficient Markets*. (2008). Milburn, Alex J. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:293-316.

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2
142013The Effect of Reversibility on a Managers Decision to Record Asset Impairments. (2013). Trottier, Kim . In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:1-22.

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2
152016The Use of Management Accounting Techniques by Small and Medium†Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Armitage, Howard M ; Glynn, John ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

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1
162012Unresolved Issues about the Proposed CPA Certification Program. (2012). Lento, Camillo ; Sayed, Naqi ; Ryan, Joa Anne. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:137-144.

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1
172010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Richardson, Alan J ; Raviv, Tal. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

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1
182014Fair Value Measurements of Control Premiums. (2014). Badenhorst, Wessel M. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:3:p:173-188.

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1
192017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

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1
202008Auditors Affirmations of Compliance with IFRS around the World: An Exploratory Study*. (2008). Nobes, Christopher W ; Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:279-292.

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1
212012Principles†Based Reasoning about Accounting Estimates. (2012). Smieliauskas, Wally. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:4:p:259-296.

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1
222015Commentary on Prospects for Global Financial Reporting. (2015). Barth, Mary E. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:154-167.

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1
232012Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada. (2012). Guo, Ken H. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:111-130.

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1
242014An Assessment of the Psychometric Properties of the Perceived Stress Scale†10 (PSS10) with Business and Accounting Students. (2014). Smith, Kenneth J ; Haight, Timothy G ; Rosenberg, Donald L. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:1:p:29-59.

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1
252012Credibility Attributes and Investor Perceptions of Non†GAAP Earnings Exclusions. (2012). Entwistle, Gary M ; Mbagwu, Chima ; Feltham, Glenn D. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:4:p:229-257.

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1
262015The Israeli XBRL Adoption Experience. (2015). Markelevich, Ariel ; Weihs, Hagit ; Shaw, Lewis. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:117-133.

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1
272013XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS. (2013). Valentinetti, Diego ; Rea, Michele A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:3:p:237-259.

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1
282016Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry. (2016). , Mary ; Song, Victor. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:2:p:89-130.

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1
292008Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud. (2008). Jamal, Karim. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:2:p:97-110.

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1
302012The Effects of Strategy–Management Control System Misfits on Firm Performance. (2012). Gani, Lindawati ; Jermias, Johnny . In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:3:p:165-196.

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1
312015Judgment and Decision†Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

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1
322017Productivity in Top†10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century. (2017). Bujaki, Merridee L ; McConomy, Bruce J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:269-313.

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1
332012Board Governance in Canadian Universities. (2012). Chan, Lilian Y ; Richardson, William A. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:1:p:31-55.

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1
342016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

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1
352018Barriers to Transferring Auditing Research to Standard Setters. (2018). Hoang, Kris ; Sylph, Jim ; Salterio, Steven E. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:427-452.

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1
362012Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada. (2012). Richardson, Alan J ; Kilfoyle, Eksa. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:77-109.

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1
372017From Plagiarism†Plagued to Plagiarism†Proof: Using Anonymized Case Assignments in Intermediate Accounting. (2017). Scott, Sandra. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:247-268.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12018Three Decades of IPO Markets in Canada: Evolution, Risk and Return. (2018). Carpentier, Ccile ; Suret, Jeana Marc. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:1:p:123-161.

Full description at Econpapers || Download paper

4
22009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?*. (2009). Magnan, Michel L. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:3:p:189-213.

Full description at Econpapers || Download paper

3
32017Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada. (2017). Brouard, Franois ; Durocher, Sylvain ; Bujaki, Merridee. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:105-127.

Full description at Econpapers || Download paper

2
42013Canadian Evidence of Adherence to “Comply or Explain†Corporate Governance Codes: An International Comparison. (2013). Salterio, Steven E ; Schmidt, Regan N. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:23-51.

Full description at Econpapers || Download paper

2
52014Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures. (2014). MacGregor, Jason ; Stuebs, Martin. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:4:p:309-324.

Full description at Econpapers || Download paper

2
62009Proposed Changes in Lease Accounting and Private Business Bankers Credit Decisions*. (2009). Durocher, Sylvain ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:9-42.

Full description at Econpapers || Download paper

2
72012Evaluating Constructive Lease Capitalization and Off†Balance†Sheet Financing: An Instructional Case with FedEx and UPS. (2012). Duke, Joanne C ; Hsieh, Sua Jane ; Franz, David. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:1:p:57-69.

Full description at Econpapers || Download paper

2
82018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

2
92013The Effect of Reversibility on a Managers Decision to Record Asset Impairments. (2013). Trottier, Kim . In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:1-22.

Full description at Econpapers || Download paper

2
102010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. (2010). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:4:p:271-289.

Full description at Econpapers || Download paper

2
112008Canadian Evidence on the Constructive Capitalization of Operating Leases*. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

Full description at Econpapers || Download paper

2
122018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 7
YearTitle
2019An investigation of the short-term performance of the Canadian IPO market.. (2019). Killins, Robert N. In: Research in International Business and Finance. RePEc:eee:riibaf:v:47:y:2019:i:c:p:102-113.

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2019Alternative equity markets and firm creation. (2019). Sapio, Alessandro ; Revest, Valerie. In: Journal of Evolutionary Economics. RePEc:spr:joevec:v:29:y:2019:i:3:d:10.1007_s00191-019-00618-x.

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2019On the performance of a stepping-stone market. (2019). Suret, Jean-Marc ; Carpentier, Cecile. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:226-239.

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2019Utilizing professional accounting concepts to understand and respond to academic dishonesty in accounting programs. (2019). Lento, Camillo ; Bujaki, Merridee ; Sayed, Naqi. In: Journal of Accounting Education. RePEc:eee:joaced:v:47:y:2019:i:c:p:28-47.

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2019What motivates CAC 40 companies to disclose information on climate-related financial risks?. (2019). Rigot, Sandra ; Demaria, Samira ; Amar, Jeanne. In: Post-Print. RePEc:hal:journl:halshs-02407125.

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2019Correlates of Internal Audit Function Maturity. (2019). DeSimone, Steven ; Sarens, Gerrit ; Donza, Giuseppe. In: Working Papers. RePEc:hcx:wpaper:1905.

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2019A Personal View of the Evolution of the Accounting Professoriate. (2019). Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:18:y:2019:i:3:p:159-185.

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Recent citations
Recent citations received in 2018
YearCiting document
2018Entrepreneurs and Junior Markets: An Assessment. (2018). Suret, Jean-Marc ; Carpentier, Cecile. In: CIRANO Working Papers. RePEc:cir:cirwor:2018s-18.

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Recent citations received in 2017
YearCiting document

Recent citations received in 2016
YearCiting document