Citation analysis for Advances in accounting / Elsevier

Citation Profile [Updated: 2022-01-09 21:43:50]

5 Years H

Impact Factor

0.15

5 Years IF

0.32

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	0.09	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	0.11	0	0	0	0	0		0	0		0			0		0	0.05
1994	0	0.12	0	0	0	0	0		0	0		0			0		0	0.06
1995	0	0.19	0	0	0	0	0		0	0		0			0		0	0.08
1996	0	0.22	0	0	0	0	0		0	0		0			0		0	0.1
1997	0	0.22	0	0	0	0	0		0	0		0			0		0	0.09
1998	0	0.26	0	0	0	0	0		0	0		0			0		0	0.12
1999	0	0.27	0	0	0	0	0		0	0		0			0		0	0.13
2000	0	0.32	0	0	0	0	0		0	0		0			0		0	0.14
2001	0	0.35	0	0	0	0	0		0	0		0			0		0	0.15
2002	0	0.37	0	0	0	0	0		0	0		0			0		0	0.19
2003	0	0.4	0	0	0	0	0		0	0		0			0		0	0.19
2004	0	0.44	0	0	0	0	0		0	0		0			0		0	0.2
2005	0	0.45	0	0	0	0	0		0	0		0			0		0	0.21
2006	0	0.46	0	0	0	0	0		0	0		0			0		0	0.2
2007	0	0.42	0	0	0	0	0		0	0		0			0		0	0.18
2008	0	0.44	0	0	0	0	0		0	0		0			0		0	0.2
2009	0	0.43	0	0	0	0	0		0	0		0			0		0	0.21
2010	0	0.43	0	0	0	0	0		0	0		0			0		0	0.18
2011	0	0.45	0	0	0	0	0		0	0		0			0		0	0.2
2012	0	0.45	0	0	0	0	0		0	0		0			0		0	0.19
2013	0	0.5	0	0	30	30	84		0	0		0			0		0	0.21
2014	0.23	0.51	0.15	0.23	41	71	79	11	11	30	7	30	7	7	63.6	2	0.05	0.2
2015	0.17	0.5	0.14	0.17	25	96	40	12	24	71	12	71	12	2	16.7		0	0.19
2016	0.18	0.5	0.24	0.31	42	138	81	33	57	66	12	96	30	7	21.2	3	0.07	0.18
2017	0.16	0.5	0.16	0.17	38	176	56	28	85	67	11	138	23	11	39.3		0	0.18
2018	0.26	0.54	0.3	0.32	26	202	17	61	146	80	21	176	56	5	8.2		0	0.21
2019	0.28	0.58	0.3	0.31	34	236	13	70	216	64	18	172	53	11	15.7	1	0.03	0.21
2020	0.15	0.75	0.4	0.32	17	253	9	101	317	60	9	165	53	8	7.9	3	0.18	0.29

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	2013	The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland. (2013). Miihkinen, Antti. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:312-331. Full description at Econpapers \|\| Download paper	16
2	2014	Determinants of corporate social disclosure: Empirical evidence from Bangladesh. (2014). Muttakin, Mohammad ; Khan, Arifur. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:168-175. Full description at Econpapers \|\| Download paper	15
3	2013	The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:108-123. Full description at Econpapers \|\| Download paper	13
4	2016	Internal control weaknesses and evidence of real activities manipulation. (2016). Alam, Pervaiz ; Yu, Bing ; Petruska, Karin A ; Lenard, Mary Jane . In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:47-58. Full description at Econpapers \|\| Download paper	12
5	2014	Determinants of corporate social responsibility disclosures: Evidence from India. (2014). Kansal, Monika ; Batra, Gurdip Singh ; Joshi, Mahesh. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:217-229. Full description at Econpapers \|\| Download paper	11
6	2013	Financial crisis and accounting quality: Evidence from five European countries. (2013). Iatridis, George ; Dimitras, Augustinos I. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:154-160. Full description at Econpapers \|\| Download paper	11
7	2017	Does Enterprise risk management enhance operating performance?. (2017). Callahan, Carolyn ; Soileau, Jared. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:122-139. Full description at Econpapers \|\| Download paper	10
8	2016	Disclosure indexes and compliance with mandatory disclosureÃ¢â¬âThe case of intangible assets in the Italian market. (2016). Devalle, Alain ; Busso, Donatella ; Rizzato, Fabio. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:8-25. Full description at Econpapers \|\| Download paper	8
9	2015	Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). (2015). Perera, Dinuja ; Chand, Parmod. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:165-178. Full description at Econpapers \|\| Download paper	7
10	2014	Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. (2014). Laksmana, Indrarini ; Yang, Ya-Wen. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:263-275. Full description at Econpapers \|\| Download paper	7
11	2013	AIA submission: CEO overconfidence and the incidence of financial restatement. (2013). Presley, Theresa J ; Abbott, Lawrence J. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:74-84. Full description at Econpapers \|\| Download paper	7
12	2016	Managerial ability and goodwill impairment. (2016). Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:42-51. Full description at Econpapers \|\| Download paper	7
13	2016	Board Gender Diversity and Internal Control Weaknesses. (2016). Chen, YU ; Soileau, Jared S ; Eshleman, John Daniel. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:11-19. Full description at Econpapers \|\| Download paper	6
14	2015	International financial reporting standards and foreign direct investment: The case of Africa. (2015). Nnadi, Matthias ; Soobaroyen, Teerooven. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:2:p:228-238. Full description at Econpapers \|\| Download paper	6
15	2016	CEO excess compensation: The impact of firm size and managerial power. (2016). Hill, Mary S ; Reitenga, Austin L ; Lopez, Thomas J. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:35-46. Full description at Econpapers \|\| Download paper	6
16	2014	The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. (2014). Abernathy, John L ; Stefaniak, Chad ; Masli, Adi ; Beyer, Brooke . In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:283-297. Full description at Econpapers \|\| Download paper	5
17	2017	Cultures consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures. (2017). Ugrin, Joseph C ; Emley, Anna ; Mason, Terry W. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:140-151. Full description at Econpapers \|\| Download paper	5
18	2017	Managerial ability and real earnings management. (2017). Huang, Xuerong ; Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:91-104. Full description at Econpapers \|\| Download paper	5
19	2016	Does intellectual capital disclosure in analysts reports vary by firm characteristics?. (2016). Abhayawansa, Subhash ; Guthrie, James. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:26-38. Full description at Econpapers \|\| Download paper	5
20	2014	Value relevance of accounting information: Evidence from an emerging market. (2014). Elshandidy, Tamer. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:176-186. Full description at Econpapers \|\| Download paper	5
21	2017	Fair value accounting and corporate debt structure. (2017). Wang, Haiping ; Zhang, Jing. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:46-57. Full description at Econpapers \|\| Download paper	5
22	2017	Fair value measurement and accounting restatements. (2017). Lin, Yi-Hung ; Huang, Hua-Wei Solomon ; Fornaro, James M. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:30-45. Full description at Econpapers \|\| Download paper	5
23	2015	Can Internet-based disclosure reduce information asymmetry?. (2015). Gajewski, Jean-Franois ; Li, LI. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:115-124. Full description at Econpapers \|\| Download paper	4
24	2018	Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood. (2018). Lin, K C ; Dong, Xiaobo. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:32-45. Full description at Econpapers \|\| Download paper	4
25	2014	The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms. (2014). Aubert, Franois ; Grudnitski, Gary. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:154-167. Full description at Econpapers \|\| Download paper	4
26	2016	An investigation of Customer Accounting systems as a source of sustainable competitive advantage. (2016). Holm, Morten ; Plenborg, Thomas ; Kumar, V. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:18-30. Full description at Econpapers \|\| Download paper	4
27	2016	Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. (2016). Jimenez, Peggy ; Iyer, Govind S. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:17-26. Full description at Econpapers \|\| Download paper	4
28	2014	What factors influence auditors use of computer-assisted audit techniques?. (2014). Bierstaker, James ; Lowe, Jordan D ; Janvrin, Diane. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:67-74. Full description at Econpapers \|\| Download paper	4
29	2019	Bright lines vs. blurred lines: When do critical audit matters influence investors perceptions of managements reporting credibility?. (2019). Wood, David A ; Kremin, Joleen ; Eulerich, Marc ; Vega, Jose Jay ; Gong, James Jianxin ; Lopez, Dennis M ; Chen, Anthony ; Ozlanski, Michael E ; Sun, Huey-Lian ; Schrader, Chelsea L ; Luo, Xin ; Kohlbeck, Mark. In: Advances in accounting. RePEc:eee:advacc:v:45:y:2019:i:c:p:-. Full description at Econpapers \|\| Download paper	4
30	2020	A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction. (2020). Smith, David ; Cheng, Xiaoyan ; Bao, May Xiaoyan. In: Advances in accounting. RePEc:eee:advacc:v:48:y:2020:i:c:s0882611020300274. Full description at Econpapers \|\| Download paper	4
31	2013	Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. (2013). Lee, Cheol ; Park, Myung S. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:218-231. Full description at Econpapers \|\| Download paper	4
32	2016	Are more able CEOs getting more compensated? Evidence from the pay-for-performance sensitivity of equity-based incentives. (2016). Gan, Huiqi ; Park, Myung Seok . In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:64-76. Full description at Econpapers \|\| Download paper	4
33	2017	An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. (2017). Smith, Kenneth J ; Emerson, David J. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:1-14. Full description at Econpapers \|\| Download paper	4
34	2013	Signaling strategies in annual reports: Evidence from the disclosure of performance indicators. (2013). Dainelli, Francesco ; Giunta, Francesco ; Bini, Laura. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:267-277. Full description at Econpapers \|\| Download paper	4
35	2013	Do Big-Four affiliates earn audit fee premiums in emerging markets?. (2013). Khan, Arifur ; Zaman, Mahbub ; Siddiqui, Javed. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:332-342. Full description at Econpapers \|\| Download paper	3
36	2013	The association between firm characteristics and CFOs opinions on the fair value option for non-financial assets. (2013). Jung, Boochun ; Daniel, Shirley J ; Wen, Eric ; Pourjalali, Hamid. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:255-266. Full description at Econpapers \|\| Download paper	3
37	2017	Broad bond rating change and irresponsible corporate social responsibility activities. (2017). Chiang, Wen-Chyuan ; Sun, LI ; Shang, Jennifer. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:32-46. Full description at Econpapers \|\| Download paper	3
38	2014	Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services. (2014). Albring, Susan ; Robinson, Michael. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:81-94. Full description at Econpapers \|\| Download paper	3
39	2015	Does auditor size matter? Evidence from small audit firms. (2015). Comprix, Joseph ; Huang, Huichi. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:11-20. Full description at Econpapers \|\| Download paper	3
40	2016	Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya. (2016). Mathuva, David Mutua ; Kiweu, Josephat Mboya. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:197-206. Full description at Econpapers \|\| Download paper	3
41	2014	The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal. (2014). Poudel, Ghanshyam ; Perera, Hector ; Hellmann, Andreas. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:209-216. Full description at Econpapers \|\| Download paper	3
42	2017	Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations. (2017). Hughes, Susan B ; Xiques, Glenn ; Sander, James F ; Larson, Robert K. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:1-20. Full description at Econpapers \|\| Download paper	3
43	2015	Management accounting practices before and during economic crisis: Evidence from Greece. (2015). Pavlatos, Odysseas ; Kostakis, Hara. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:150-164. Full description at Econpapers \|\| Download paper	3
44	2016	R&D capitalization and audit fees: Evidence from China. (2016). Cheng, Jia-Chi ; Kuo, Nan-Ting ; Lu, Chia-Chi . In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:39-48. Full description at Econpapers \|\| Download paper	3
45	2016	Extreme CEO pay cuts and audit fees. (2016). Bryan, David B ; Mason, Terry W. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:1-10. Full description at Econpapers \|\| Download paper	3
46	2017	Fair value accounting and analyst forecast accuracy. (2017). Ayres, Douglas ; Myring, Mark ; Huang, Xuerong. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:58-70. Full description at Econpapers \|\| Download paper	3
47	2015	The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country. (2015). Nurunnabi, Mohammad. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:136-149. Full description at Econpapers \|\| Download paper	3
48	2015	An examination of corporate social disclosures of multinational corporations: A cross-national investigation. (2015). Adhikari, Ajay ; Tondkar, Rasoul ; Gouldman, Andrea ; Emerson, David . In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:100-106. Full description at Econpapers \|\| Download paper	3
49	2016	Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. (2016). Moumen, Nejia ; Hussainey, Khaled ; ben Othman, Hakim. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:82-97. Full description at Econpapers \|\| Download paper	3
50	2013	The moderating effects of national culture on escalation of commitment. (2013). Salter, Stephen B ; Chen, Yasheng ; Sharp, David J. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:161-169. Full description at Econpapers \|\| Download paper	3

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2019	Bright lines vs. blurred lines: When do critical audit matters influence investors perceptions of managements reporting credibility?. (2019). Wood, David A ; Kremin, Joleen ; Eulerich, Marc ; Vega, Jose Jay ; Gong, James Jianxin ; Lopez, Dennis M ; Chen, Anthony ; Ozlanski, Michael E ; Sun, Huey-Lian ; Schrader, Chelsea L ; Luo, Xin ; Kohlbeck, Mark. In: Advances in accounting. RePEc:eee:advacc:v:45:y:2019:i:c:p:-. Full description at Econpapers \|\| Download paper	24
2	2017	Does Enterprise risk management enhance operating performance?. (2017). Callahan, Carolyn ; Soileau, Jared. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:122-139. Full description at Econpapers \|\| Download paper	8
3	2014	Determinants of corporate social disclosure: Empirical evidence from Bangladesh. (2014). Muttakin, Mohammad ; Khan, Arifur. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:168-175. Full description at Econpapers \|\| Download paper	8
4	2016	Internal control weaknesses and evidence of real activities manipulation. (2016). Alam, Pervaiz ; Yu, Bing ; Petruska, Karin A ; Lenard, Mary Jane . In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:47-58. Full description at Econpapers \|\| Download paper	7
5	2013	The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:108-123. Full description at Econpapers \|\| Download paper	6
6	2016	Disclosure indexes and compliance with mandatory disclosureÃ¢â¬âThe case of intangible assets in the Italian market. (2016). Devalle, Alain ; Busso, Donatella ; Rizzato, Fabio. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:8-25. Full description at Econpapers \|\| Download paper	6
7	2014	Determinants of corporate social responsibility disclosures: Evidence from India. (2014). Kansal, Monika ; Batra, Gurdip Singh ; Joshi, Mahesh. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:217-229. Full description at Econpapers \|\| Download paper	6
8	2016	Managerial ability and goodwill impairment. (2016). Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:42-51. Full description at Econpapers \|\| Download paper	6
9	2017	Managerial ability and real earnings management. (2017). Huang, Xuerong ; Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:91-104. Full description at Econpapers \|\| Download paper	5
10	2016	CEO excess compensation: The impact of firm size and managerial power. (2016). Hill, Mary S ; Reitenga, Austin L ; Lopez, Thomas J. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:35-46. Full description at Econpapers \|\| Download paper	5
11	2014	Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. (2014). Laksmana, Indrarini ; Yang, Ya-Wen. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:263-275. Full description at Econpapers \|\| Download paper	5
12	2013	AIA submission: CEO overconfidence and the incidence of financial restatement. (2013). Presley, Theresa J ; Abbott, Lawrence J. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:74-84. Full description at Econpapers \|\| Download paper	5
13	2016	Does intellectual capital disclosure in analysts reports vary by firm characteristics?. (2016). Abhayawansa, Subhash ; Guthrie, James. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:26-38. Full description at Econpapers \|\| Download paper	5
14	2016	Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. (2016). Jimenez, Peggy ; Iyer, Govind S. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:17-26. Full description at Econpapers \|\| Download paper	4
15	2017	Fair value measurement and accounting restatements. (2017). Lin, Yi-Hung ; Huang, Hua-Wei Solomon ; Fornaro, James M. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:30-45. Full description at Econpapers \|\| Download paper	4
16	2014	The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. (2014). Abernathy, John L ; Stefaniak, Chad ; Masli, Adi ; Beyer, Brooke . In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:283-297. Full description at Econpapers \|\| Download paper	4
17	2018	Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood. (2018). Lin, K C ; Dong, Xiaobo. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:32-45. Full description at Econpapers \|\| Download paper	4
18	2017	Cultures consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures. (2017). Ugrin, Joseph C ; Emley, Anna ; Mason, Terry W. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:140-151. Full description at Econpapers \|\| Download paper	4
19	2016	Board Gender Diversity and Internal Control Weaknesses. (2016). Chen, YU ; Soileau, Jared S ; Eshleman, John Daniel. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:11-19. Full description at Econpapers \|\| Download paper	4
20	2013	Financial crisis and accounting quality: Evidence from five European countries. (2013). Iatridis, George ; Dimitras, Augustinos I. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:154-160. Full description at Econpapers \|\| Download paper	3
21	2017	Broad bond rating change and irresponsible corporate social responsibility activities. (2017). Chiang, Wen-Chyuan ; Sun, LI ; Shang, Jennifer. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:32-46. Full description at Econpapers \|\| Download paper	3
22	2014	What factors influence auditors use of computer-assisted audit techniques?. (2014). Bierstaker, James ; Lowe, Jordan D ; Janvrin, Diane. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:67-74. Full description at Econpapers \|\| Download paper	3
23	2017	Fair value accounting and corporate debt structure. (2017). Wang, Haiping ; Zhang, Jing. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:46-57. Full description at Econpapers \|\| Download paper	3
24	2013	The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland. (2013). Miihkinen, Antti. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:312-331. Full description at Econpapers \|\| Download paper	3
25	2015	An examination of corporate social disclosures of multinational corporations: A cross-national investigation. (2015). Adhikari, Ajay ; Tondkar, Rasoul ; Gouldman, Andrea ; Emerson, David . In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:100-106. Full description at Econpapers \|\| Download paper	3
26	2017	Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations. (2017). Hughes, Susan B ; Xiques, Glenn ; Sander, James F ; Larson, Robert K. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:1-20. Full description at Econpapers \|\| Download paper	3
27	2016	Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya. (2016). Mathuva, David Mutua ; Kiweu, Josephat Mboya. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:197-206. Full description at Econpapers \|\| Download paper	3
28	2016	Are more able CEOs getting more compensated? Evidence from the pay-for-performance sensitivity of equity-based incentives. (2016). Gan, Huiqi ; Park, Myung Seok . In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:64-76. Full description at Econpapers \|\| Download paper	3
29	2015	Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). (2015). Perera, Dinuja ; Chand, Parmod. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:165-178. Full description at Econpapers \|\| Download paper	3
30	2020	A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction. (2020). Smith, David ; Cheng, Xiaoyan ; Bao, May Xiaoyan. In: Advances in accounting. RePEc:eee:advacc:v:48:y:2020:i:c:s0882611020300274. Full description at Econpapers \|\| Download paper	3
31	2017	Executive tournament incentives and audit fees. (2017). Bryan, David B ; Mason, Terry W. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:30-45. Full description at Econpapers \|\| Download paper	3
32	2015	International financial reporting standards and foreign direct investment: The case of Africa. (2015). Nnadi, Matthias ; Soobaroyen, Teerooven. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:2:p:228-238. Full description at Econpapers \|\| Download paper	3
33	2017	Fair value accounting and analyst forecast accuracy. (2017). Ayres, Douglas ; Myring, Mark ; Huang, Xuerong. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:58-70. Full description at Econpapers \|\| Download paper	3
34	2015	Does auditor size matter? Evidence from small audit firms. (2015). Comprix, Joseph ; Huang, Huichi. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:11-20. Full description at Econpapers \|\| Download paper	2
35	2016	Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. (2016). Moumen, Nejia ; Hussainey, Khaled ; ben Othman, Hakim. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:82-97. Full description at Econpapers \|\| Download paper	2
36	2015	Accounting restatements and audit quality in China. (2015). Jiang, Haiyan ; Zhou, Donghua ; Habib, Ahsan. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:125-135. Full description at Econpapers \|\| Download paper	2
37	2016	An investigation of Customer Accounting systems as a source of sustainable competitive advantage. (2016). Holm, Morten ; Plenborg, Thomas ; Kumar, V. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:18-30. Full description at Econpapers \|\| Download paper	2
38	2019	Derivative accounting and financial reporting quality: A review of the literature. (2019). Brooks, Marcus R ; Hairston, Stephanie A. In: Advances in accounting. RePEc:eee:advacc:v:44:y:2019:i:c:p:81-94. Full description at Econpapers \|\| Download paper	2
39	2017	Refocusing through discontinued operations in response to acquisitions and diversification. (2017). Lord, Richard A ; Saito, Yoshie. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:71-84. Full description at Econpapers \|\| Download paper	2
40	2016	Industry contagion effects of internal control material weakness disclosures. (2016). Bolton, Brian ; Zhao, Jing ; Rupley, Kathleen ; Lian, Qin. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:27-40. Full description at Econpapers \|\| Download paper	2
41	2019	Sales order backlog and corporate social responsibility. (2019). Sun, LI ; Wu, Kean ; Walkup, Brian. In: Advances in accounting. RePEc:eee:advacc:v:47:y:2019:i:c:s0882611019300100. Full description at Econpapers \|\| Download paper	2
42	2020	Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. (2020). Huang, Huichi ; Hsu, Hsiao-Tang ; Gordon, Elizabeth A. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300419. Full description at Econpapers \|\| Download paper	2
43	2019	Accounting comparability, financial reporting quality, and the pricing of accruals. (2019). Gong, James Jianxin ; Chen, Anthony. In: Advances in accounting. RePEc:eee:advacc:v:45:y:2019:i:c:6. Full description at Econpapers \|\| Download paper	2
44	2013	Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. (2013). Lee, Cheol ; Park, Myung S. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:218-231. Full description at Econpapers \|\| Download paper	2
45	2013	Economic consequences of mandatory GAAP changes: The case of SFAS No. 158. (2013). Fried, Abraham N ; Davis-Friday, Paquita Y. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:186-194. Full description at Econpapers \|\| Download paper	2
46	2014	The association of departures from spending rate equilibrium to municipal borrowing cost. (2014). Apostolou, Barbara ; Dorminey, Jack W. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:1-8. Full description at Econpapers \|\| Download paper	2
47	2013	The moderating effects of national culture on escalation of commitment. (2013). Salter, Stephen B ; Chen, Yasheng ; Sharp, David J. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:161-169. Full description at Econpapers \|\| Download paper	2
48	2014	The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms. (2014). Aubert, Franois ; Grudnitski, Gary. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:154-167. Full description at Econpapers \|\| Download paper	2
49	2018	The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. (2018). Chen, Long ; Yu, Wei ; Krishnan, Gopal V. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:14-31. Full description at Econpapers \|\| Download paper	2
50	2014	Tone at the top: CEO environmental rhetoric and environmental performance. (2014). Cong, YU ; Park, Jin Dong ; Freedman, Martin. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:322-327. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 9

Year	Title
2020	Is the market surprised by the surprise?. (2020). Petracci, Barbara ; Olugbode, Mojisola ; Kyaw, Khine. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:17:y:2020:i:1:d:10.1057_s41310-020-00071-4. Full description at Econpapers \|\| Download paper
2020	. Full description at Econpapers \|\| Download paper
2020	. Full description at Econpapers \|\| Download paper
2020	Does rice farming shape audit quality: Evidence from signing auditors level analysis. (2020). Wang, Huabing ; Li, Hanwen ; Hou, Fei ; Xiong, Hao. In: Economic Modelling. RePEc:eee:ecmode:v:91:y:2020:i:c:p:403-420. Full description at Econpapers \|\| Download paper
2020	Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence. (2020). Velte, Patrick. In: Business Research. RePEc:spr:busres:v:13:y:2020:i:3:d:10.1007_s40685-020-00135-9. Full description at Econpapers \|\| Download paper
2020	Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. (2020). Yu, Kun ; Xu, Xiaolu ; Du, Shuili. In: Advances in accounting. RePEc:eee:advacc:v:51:y:2020:i:c:s0882611020300699. Full description at Econpapers \|\| Download paper
2020	The impact of the precision of accounting standards on the expanded auditorâs report in the European Union. (2020). Morais, Ana Isabel ; Pinto, Ines ; Quick, Reiner. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300343. Full description at Econpapers \|\| Download paper
2020	Does Debts have any Impact on Governance Bundle and Agency Costs? Over-Governance Hypothesis. (2020). Rajoo, Tamil Selvi ; Hazaea, Saddam A ; Kabara, Ali Shariff ; Abdullah, Dewi Fariha. In: Technium Social Sciences Journal. RePEc:tec:journl:v:9:y:2020:i:1:p:384-396. Full description at Econpapers \|\| Download paper
2020	Financial statement presentation of discontinued operations: Determinants and consequences. (2020). Peabody, Drew S ; Attachot, Weerapat ; Guragai, Binod. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300420. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2020

Year	Citing document
2020	Pendekatan dalam Pengukuran Firm Performance. (2020). Winatha, Arvin. In: OSF Preprints. RePEc:osf:osfxxx:7c3dz. Full description at Econpapers \|\| Download paper
2020	Moderating Effect and Mediating Effect Toward Firm Performance Varying Across Different Organizational Orientations. (2020). Lim, Raymond. In: OSF Preprints. RePEc:osf:osfxxx:mjbzs. Full description at Econpapers \|\| Download paper
2020	A new perspective into the relationship between CEO pay and firm performance: evidence from NigeriaÃ¢â¬â¢s listed firms. (2020). Olaniyi, Clement ; Olayeni, Olaolu. In: Journal of Social and Economic Development. RePEc:spr:jsecdv:v:22:y:2020:i:2:d:10.1007_s40847-020-00103-3. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	The optimal choice of a relative performance indicator in product market competition. (2019). Hayakawa, Sho ; Hamamura, Jumpei. In: MPRA Paper. RePEc:pra:mprapa:93921. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document

Recent citations received in 2017

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	Advances in accounting / Elsevier	8	65
2	Sustainability / MDPI	48	39
3	Journal of International Accounting, Auditing and Taxation / Elsevier	14	28
4	Research in International Business and Finance / Elsevier	31	15
5	Journal of Contemporary Accounting and Economics / Elsevier	15	11
6	International Review of Financial Analysis / Elsevier	49	10
7	JRFM / MDPI	14	10
8	Journal of Accounting Literature / Elsevier	9	9
9	International Journal of Disclosure and Governance / Palgrave Macmillan	4	9
10	Journal of Business Research / Elsevier	80	6
11	The British Accounting Review / Elsevier	11	5