Citation analysis for Journal of International Accounting, Auditing and Taxation / Elsevier

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

5 Years H

Impact Factor

0.69

5 Years IF

0.74

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	8	8	163		0	0		0			0		0	0.2
2009	0.38	0.43	0.16	0.38	11	19	52	3	3	8	3	8	3	1	33.3		0	0.21
2010	0.26	0.43	1	0.26	10	29	109	29	32	19	5	19	5	27	93.1	7	0.7	0.18
2011	0.33	0.45	0.66	0.76	9	38	72	25	57	21	7	29	22	3	12	1	0.11	0.2
2012	0.37	0.45	0.51	0.55	13	51	94	26	83	19	7	38	21	10	38.5		0	0.19
2013	0.41	0.5	0.55	0.53	9	60	32	33	116	22	9	51	27	3	9.1	1	0.11	0.21
2014	0.64	0.51	0.62	0.52	8	68	54	42	158	22	14	52	27	4	9.5	1	0.13	0.2
2015	0.24	0.5	0.51	0.41	13	81	66	41	199	17	4	49	20	10	24.4		0	0.19
2016	0.48	0.5	0.55	0.46	8	89	24	49	248	21	10	52	24	3	6.1	3	0.38	0.18
2017	0.33	0.5	0.62	0.49	12	101	35	62	311	21	7	51	25	5	8.1	2	0.17	0.18
2018	0.3	0.54	0.9	0.56	24	125	71	112	423	20	6	50	28	16	14.3	2	0.08	0.21
2019	0.67	0.58	0.71	0.68	24	149	40	106	529	36	24	65	44	27	25.5	1	0.04	0.21
2020	0.69	0.75	0.85	0.74	28	177	13	151	680	48	33	81	60	33	21.9	5	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	2008	The relationship between culture and tax evasion across countries: Additional evidence and extensions. (2008). Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:67-78. Full description at Econpapers \|\| Download paper	55
2	2008	Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Wang, Kun ; Claiborne, Cathy M ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:14-30. Full description at Econpapers \|\| Download paper	45
3	2010	Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Chau, Gerald ; Gray, Sidney J. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:93-109. Full description at Econpapers \|\| Download paper	44
4	2008	The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements. (2008). Gjerde, Oystein ; Sattem, Frode ; Knivsfl, Kjell . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:92-112. Full description at Econpapers \|\| Download paper	26
5	2010	The post-adoption effects of the implementation of International Financial Reporting Standards in Greece. (2010). Iatridis, George ; Rouvolis, Sotiris. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:55-65. Full description at Econpapers \|\| Download paper	24
6	2012	An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Nichols, Nancy B ; Cereola, Sandra J ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105. Full description at Econpapers \|\| Download paper	23
7	2008	Compliance with IFRS disclosure requirements and individual analystsÃ¢â¬â¢ forecast errors. (2008). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H ; Hodgdon, Christopher . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13. Full description at Econpapers \|\| Download paper	22
8	2014	Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Alzeban, Abdulaziz ; Gwilliam, David. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:74-86. Full description at Econpapers \|\| Download paper	22
9	2011	Audit firm industry specialization and the audit report lag. (2011). Habib, Ahsan ; Borhan, MD. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:32-44. Full description at Econpapers \|\| Download paper	20
10	2015	The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Samaha, Khaled ; Hussainey, Khaled ; Khlif, Hichem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28. Full description at Econpapers \|\| Download paper	20
11	2011	Corporate governance and operating performance of Chinese listed firms. (2011). Sami, Heibatollah ; Zhou, Haiyan ; Wang, Justin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:106-114. Full description at Econpapers \|\| Download paper	20
12	2012	Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. (2012). Spathis, Charalambos ; Tsipouridou, Maria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:62-78. Full description at Econpapers \|\| Download paper	18
13	2009	The impact of corporate governance on auditor choice: Evidence from China. (2009). Lin, Jun Z ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:44-59. Full description at Econpapers \|\| Download paper	18
14	2010	Chinese GAAP and IFRS: An analysis of the convergence process. (2010). Peng, Songlan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:16-34. Full description at Econpapers \|\| Download paper	14
15	2013	The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK. (2013). Haller, Axel ; Wehrfritz, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:39-56. Full description at Econpapers \|\| Download paper	13
16	2012	The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China. (2012). Gao, Lei ; Kling, Gerhard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:17-31. Full description at Econpapers \|\| Download paper	13
17	2015	Corporate governance and financial reporting quality in China: A survey of recent evidence. (2015). Habib, Ahsan ; Jiang, Haiyan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:29-45. Full description at Econpapers \|\| Download paper	11
18	2014	Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97. Full description at Econpapers \|\| Download paper	11
19	2018	Board of directors, audit committee, and firm performance: Evidence from Greece. (2018). Zhou, Haiyan ; Maggina, Anastasia ; Owusu-Ansah, Stephen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:20-36. Full description at Econpapers \|\| Download paper	11
20	2014	Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73. Full description at Econpapers \|\| Download paper	11
21	2012	Size effects and audit pricing: Evidence from Germany. (2012). Fleischer, Rouven ; Goettsche, Max . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:156-168. Full description at Econpapers \|\| Download paper	10
22	2010	Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. (2010). Ho, Sandra ; Hutchinson, Marion. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:121-136. Full description at Econpapers \|\| Download paper	10
23	2011	An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Zeghal, Daniel ; Sellami, Yosra Mnif ; Chtourou, Sonda . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72. Full description at Econpapers \|\| Download paper	10
24	2015	Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. (2015). Corbella, Silvano ; Mastrolia, Stacy A ; Gotti, Giorgio ; Florio, Cristina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:46-66. Full description at Econpapers \|\| Download paper	10
25	2017	Managing earnings using classification shifting: UK evidence. (2017). Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:52-65. Full description at Econpapers \|\| Download paper	9
26	2009	Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico. (2009). Machuga, Susan ; Teitel, Karen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:1-13. Full description at Econpapers \|\| Download paper	9
27	2009	Audit pricing and auditor industry specialization in an emerging market: Evidence from China. (2009). Wang, Kun ; Iqbal, Zahid ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:60-72. Full description at Econpapers \|\| Download paper	9
28	2010	Analyst forecast properties, analyst following and governance disclosures: A global perspective. (2010). Yu, Minna . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:1-15. Full description at Econpapers \|\| Download paper	9
29	2012	Ownership structure and accounting conservatism in China. (2012). Cullinan, Charles P ; Zhang, Junrui ; Wang, Peng. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:1-16. Full description at Econpapers \|\| Download paper	9
30	2017	Book-tax conformity and earnings management in response to tax rate cuts. (2017). Sundvik, Dennis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:31-42. Full description at Econpapers \|\| Download paper	8
31	2011	The financing of the IASB: An analysis of donor diversity. (2011). Larson, Robert K ; Kenny, Sara York. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:1-19. Full description at Econpapers \|\| Download paper	8
32	2008	Adoption of IAS 19R by Europes premier listed companies: Corridor approach versus full recognition. (2008). Fasshauer, Jan D ; Street, Donna L ; Glaum, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:113-122. Full description at Econpapers \|\| Download paper	7
33	2018	Tax avoidance over time: A comparison of European and U.S. firms. (2018). Thomsen, Martin ; Watrin, Christoph. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:40-63. Full description at Econpapers \|\| Download paper	7
34	2008	The role of accruals and cash flows in explaining security returns: Evidence from New Zealand. (2008). Habib, Ahsan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:51-66. Full description at Econpapers \|\| Download paper	7
35	2015	The impact of audit committee characteristics on the implementation of internal audit recommendations. (2015). Alzeban, Abdulaziz ; Sawan, Nedal . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:61-71. Full description at Econpapers \|\| Download paper	7
36	2010	An empirical insight on Spanish listed companiesÃ¢â¬â¢ perceptions of International Financial Reporting Standards. (2010). Navarro-Garcia, Juan Carlos ; Bastida, Francisco. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:110-120. Full description at Econpapers \|\| Download paper	7
37	2015	Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt. (2015). Ebrahim, Ahmed ; Fattah, Tarek Abdel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:46-60. Full description at Econpapers \|\| Download paper	7
38	2009	Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets. (2009). Barniv, Ran. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:2:p:101-118. Full description at Econpapers \|\| Download paper	7
39	2010	Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms. (2010). Chung, Janne ; Thorne, Linda ; Puri, Poonam ; Farrar, Jonathan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:66-78. Full description at Econpapers \|\| Download paper	6
40	2015	Corporate governance and forward-looking disclosure: Evidence from China. (2015). Liu, Sun. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:16-30. Full description at Econpapers \|\| Download paper	6
41	2018	The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73. Full description at Econpapers \|\| Download paper	6
42	2019	Impacts of digitization on auditing: A Delphi study for Germany. (2019). Hirth, Stefanie ; Tiberius, Victor. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300084. Full description at Econpapers \|\| Download paper	6
43	2012	Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal. (2012). Guerreiro, Marta Silva ; Craig, Russell ; Rodrigues, Lucia Lima . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:169-184. Full description at Econpapers \|\| Download paper	6
44	2013	Balance between auditing and marketing: An explorative study. (2013). Broberg, Pernilla ; Gerlofstig, Carl ; Umans, Timurs. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:57-70. Full description at Econpapers \|\| Download paper	6
45	2018	An empirical test of SEC enforcement in the audit market. (2018). Leventis, Stergios. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:106-116. Full description at Econpapers \|\| Download paper	6
46	2019	The impact of corporate governance on corporate tax avoidanceÃ¢â¬âA literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6. Full description at Econpapers \|\| Download paper	6
47	2012	Executive compensation and goodwill recognition under IFRS: Evidence from European mergers. (2012). Detzen, Dominic ; Zulch, Henning. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:106-126. Full description at Econpapers \|\| Download paper	6
48	2009	Tax risk management and the multinational enterprise. (2009). Wunder, Haroldene F. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:14-28. Full description at Econpapers \|\| Download paper	5
49	2009	Corporate fraud and the audit expectations gap: A study among business managers. (2009). , Harold ; de Vries, Meinderd J ; Bollen, Laury H. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:2:p:85-100. Full description at Econpapers \|\| Download paper	5
50	2013	The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. (2013). Taylor, Grantley ; Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:12-25. Full description at Econpapers \|\| Download paper	5

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

#	Year	Title	Cited
1	2010	Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. (2010). Chau, Gerald ; Gray, Sidney J. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:93-109. Full description at Econpapers \|\| Download paper	25
2	2008	The relationship between culture and tax evasion across countries: Additional evidence and extensions. (2008). Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:2:p:67-78. Full description at Econpapers \|\| Download paper	21
3	2014	Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. (2014). Alzeban, Abdulaziz ; Gwilliam, David. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:74-86. Full description at Econpapers \|\| Download paper	15
4	2015	The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. (2015). Samaha, Khaled ; Hussainey, Khaled ; Khlif, Hichem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28. Full description at Econpapers \|\| Download paper	13
5	2008	Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. (2008). Wang, Kun ; Claiborne, Cathy M ; Won, SE. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:14-30. Full description at Econpapers \|\| Download paper	12
6	2011	Corporate governance and operating performance of Chinese listed firms. (2011). Sami, Heibatollah ; Zhou, Haiyan ; Wang, Justin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:106-114. Full description at Econpapers \|\| Download paper	12
7	2018	Board of directors, audit committee, and firm performance: Evidence from Greece. (2018). Zhou, Haiyan ; Maggina, Anastasia ; Owusu-Ansah, Stephen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:20-36. Full description at Econpapers \|\| Download paper	11
8	2009	The impact of corporate governance on auditor choice: Evidence from China. (2009). Lin, Jun Z ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:44-59. Full description at Econpapers \|\| Download paper	9
9	2015	Corporate governance and financial reporting quality in China: A survey of recent evidence. (2015). Habib, Ahsan ; Jiang, Haiyan. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:29-45. Full description at Econpapers \|\| Download paper	9
10	2008	Compliance with IFRS disclosure requirements and individual analystsÃ¢â¬â¢ forecast errors. (2008). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H ; Hodgdon, Christopher . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13. Full description at Econpapers \|\| Download paper	8
11	2012	Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. (2012). Spathis, Charalambos ; Tsipouridou, Maria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:62-78. Full description at Econpapers \|\| Download paper	8
12	2012	An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. (2012). Nichols, Nancy B ; Cereola, Sandra J ; Street, Donna L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105. Full description at Econpapers \|\| Download paper	8
13	2017	Managing earnings using classification shifting: UK evidence. (2017). Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:52-65. Full description at Econpapers \|\| Download paper	8
14	2014	Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97. Full description at Econpapers \|\| Download paper	7
15	2011	Audit firm industry specialization and the audit report lag. (2011). Habib, Ahsan ; Borhan, MD. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:1:p:32-44. Full description at Econpapers \|\| Download paper	7
16	2010	Chinese GAAP and IFRS: An analysis of the convergence process. (2010). Peng, Songlan ; van der Laan, Joyce. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:1:p:16-34. Full description at Econpapers \|\| Download paper	7
17	2018	Tax avoidance over time: A comparison of European and U.S. firms. (2018). Thomsen, Martin ; Watrin, Christoph. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:40-63. Full description at Econpapers \|\| Download paper	7
18	2015	Corporate governance and forward-looking disclosure: Evidence from China. (2015). Liu, Sun. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:16-30. Full description at Econpapers \|\| Download paper	6
19	2015	Audit firm rotation, audit fees and audit quality: The experience of Italian public companies. (2015). Corbella, Silvano ; Mastrolia, Stacy A ; Gotti, Giorgio ; Florio, Cristina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:25:y:2015:i:c:p:46-66. Full description at Econpapers \|\| Download paper	6
20	2015	The impact of audit committee characteristics on the implementation of internal audit recommendations. (2015). Alzeban, Abdulaziz ; Sawan, Nedal . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:61-71. Full description at Econpapers \|\| Download paper	6
21	2019	The impact of corporate governance on corporate tax avoidanceÃ¢â¬âA literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6. Full description at Econpapers \|\| Download paper	6
22	2019	Impacts of digitization on auditing: A Delphi study for Germany. (2019). Hirth, Stefanie ; Tiberius, Victor. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300084. Full description at Econpapers \|\| Download paper	6
23	2017	Book-tax conformity and earnings management in response to tax rate cuts. (2017). Sundvik, Dennis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:31-42. Full description at Econpapers \|\| Download paper	6
24	2018	The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73. Full description at Econpapers \|\| Download paper	6
25	2018	An empirical test of SEC enforcement in the audit market. (2018). Leventis, Stergios. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:106-116. Full description at Econpapers \|\| Download paper	5
26	2010	Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. (2010). Ho, Sandra ; Hutchinson, Marion. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:19:y:2010:i:2:p:121-136. Full description at Econpapers \|\| Download paper	5
27	2018	The interplay between related party transactions and earnings management: The role of audit quality. (2018). El-Helaly, Moataz ; Lowe, Alan D ; Georgiou, Ifigenia . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:47-60. Full description at Econpapers \|\| Download paper	5
28	2015	Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt. (2015). Ebrahim, Ahmed ; Fattah, Tarek Abdel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:24:y:2015:i:c:p:46-60. Full description at Econpapers \|\| Download paper	5
29	2018	Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. (2018). Yamen, Ahmed ; Uyar, Ali ; Bani-Mustafa, Ahmed ; Allam, Amir . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:17-29. Full description at Econpapers \|\| Download paper	5
30	2018	Top management team heterogeneity, governance changes and book-tax differences. (2018). Abdul, Nor Shaipah ; Tye, Wei Ling ; Mohd, Mohd Muttaqin ; Ntim, Collins G. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:30-46. Full description at Econpapers \|\| Download paper	4
31	2018	A commentary on accounting standards and the disclosure problem: Exploring a way forward. (2018). Elkins, Hamilton ; Entwistle, Gary. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:79-89. Full description at Econpapers \|\| Download paper	4
32	2009	Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico. (2009). Machuga, Susan ; Teitel, Karen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:18:y:2009:i:1:p:1-13. Full description at Econpapers \|\| Download paper	4
33	2011	An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. (2011). Zeghal, Daniel ; Sellami, Yosra Mnif ; Chtourou, Sonda . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:20:y:2011:i:2:p:61-72. Full description at Econpapers \|\| Download paper	4
34	2018	Effect of capitalizing operating leases on credit ratings: Evidence from Japan. (2018). Kusano, Masaki. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:45-56. Full description at Econpapers \|\| Download paper	4
35	2013	The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK. (2013). Haller, Axel ; Wehrfritz, Martin. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:39-56. Full description at Econpapers \|\| Download paper	4
36	2012	Accounting conservatism and IPO underpricing: China evidence. (2012). Lin, Jun Z ; Tian, Zhimin . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:127-144. Full description at Econpapers \|\| Download paper	4
37	2018	The impact of IFRS 8 on financial analystsÃ¢â¬â¢ earnings forecast errors: EU evidence. (2018). Aboud, Ahmed ; Zalata, Alaa Mansour ; Roberts, Clare. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:2-17. Full description at Econpapers \|\| Download paper	4
38	2016	The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments. (2016). Hodgdon, Christopher ; Hughes, Susan B. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:26:y:2016:i:c:p:28-46. Full description at Econpapers \|\| Download paper	4
39	2016	Internal auditing in the Middle East and North Africa: A literature review. (2016). Al-Akra, Mahmoud ; Billah, Mamun ; Abdel-Qader, Waleed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:26:y:2016:i:c:p:13-27. Full description at Econpapers \|\| Download paper	4
40	2013	The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. (2013). Taylor, Grantley ; Richardson, Grant. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:22:y:2013:i:1:p:12-25. Full description at Econpapers \|\| Download paper	4
41	2019	Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?. (2019). Zeng, Cheng ; Xu, Alice Liang ; Lee, Edward ; Cai, Weixing. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:34:y:2019:i:c:p:12-29. Full description at Econpapers \|\| Download paper	4
42	2014	Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73. Full description at Econpapers \|\| Download paper	4
43	2018	Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context. (2018). Veltri, Stefania ; Ferraro, Olga . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:18-31. Full description at Econpapers \|\| Download paper	3
44	2012	Ownership structure and accounting conservatism in China. (2012). Cullinan, Charles P ; Zhang, Junrui ; Wang, Peng. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:1:p:1-16. Full description at Econpapers \|\| Download paper	3
45	2018	Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms. (2018). Franzen, Nina ; Weissenberger, Barbara E. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:1-19. Full description at Econpapers \|\| Download paper	3
46	2017	Trade-off between real activities earnings management and accrual-based manipulation-evidence from China. (2017). Gao, Jie ; Wang, Xiao. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:66-80. Full description at Econpapers \|\| Download paper	3
47	2018	Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region. (2018). Lassoued, Naima ; Sassi, Houda ; ben Rejeb, Mouna. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:85-105. Full description at Econpapers \|\| Download paper	3
48	2019	Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan. (2019). Alhababsah, Salem. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:71-84. Full description at Econpapers \|\| Download paper	3
49	2012	Size effects and audit pricing: Evidence from Germany. (2012). Fleischer, Rouven ; Goettsche, Max . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:21:y:2012:i:2:p:156-168. Full description at Econpapers \|\| Download paper	3
50	2016	The economic consequences of IFRS adoption: Evidence from New Zealand. (2016). Houqe, Muhammad Nurul ; van Zijl, Tony ; Monem, Reza M. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:27:y:2016:i:c:p:40-48. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor: 33

Year	Title
2020	Diffusion theory, national corruption and IFRS adoption around the world. (2020). Ntim, Collins ; El-Helaly, Moataz ; Al-Gazzar, Manar. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300069. Full description at Econpapers \|\| Download paper
2020	Compliance with IFRS mandatory disclosure requirements: A structured literature review. (2020). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Evans, Lisa. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300392. Full description at Econpapers \|\| Download paper
2020	The Link between Board Structure, Audit, and Performance for Corporate Sustainability. (2020). DUMITRESCU, Alin-Constantin ; Mate, Dorel ; BUNGET, Ovidiu-Constantin ; Burc, Valentin ; Bogdan, Oana. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:20:p:8408-:d:426978. Full description at Econpapers \|\| Download paper
2020	CEOs market sentiment and corporate innovation: The role of financial uncertainty, competition and capital intensity. (2020). Danso, Albert ; Lartey, Theophilus ; Owusu-Agyei, Samuel. In: International Review of Financial Analysis. RePEc:eee:finana:v:72:y:2020:i:c:s1057521920302258. Full description at Econpapers \|\| Download paper
2020	CORPORATE GOVERNANCE AND POST-MERGER PERFORMANCE: EVIDENCE FROM US BANKS. (2020). Neffati, Amira ; Lajmi, Azhaar ; Khiari, Wided. In: Copernican Journal of Finance & Accounting. RePEc:cpn:umkcjf:v:9:y:2020:i:3:p:99-113. Full description at Econpapers \|\| Download paper
2020	Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation. (2020). Ivanov, Alexey Evgenievich ; Lapina, Marina Afanasyevna ; Gurinovich, Alexander Georgievich. In: SAGE Open. RePEc:sae:sagope:v:10:y:2020:i:4:p:2158244020968077. Full description at Econpapers \|\| Download paper
2020	Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan. (2020). Kusano, Masaki. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300045. Full description at Econpapers \|\| Download paper
2020	Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan. (2020). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-20-005. Full description at Econpapers \|\| Download paper
2020	Corporate governance and institutionsâA review and research agenda. (2020). Dedoulis, Emmanouil ; Zattoni, Alessandro ; van Ees, Hans ; Leventis, Stergios. In: Corporate Governance: An International Review. RePEc:bla:corgov:v:28:y:2020:i:6:p:465-487. Full description at Econpapers \|\| Download paper
2020	Is there any association between real earnings management and crash risk of stock price during uncertainty? An evidence from family-owned firms in an emerging economy. (2020). Usman, Muhammad ; Haque, Abdul ; Fatima, Huma . In: Future Business Journal. RePEc:spr:futbus:v:6:y:2020:i:1:d:10.1186_s43093-020-00038-5. Full description at Econpapers \|\| Download paper
2020	When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies. (2020). Hussain, Ammar ; Voica, Marian Catalin ; Panait, Mirela ; Akbar, Ahsan ; Khan, Muhammad Kaleem. In: Journal of Risk and Financial Management. RePEc:gam:jjrfmx:v:13:y:2020:i:12:p:313-:d:458553. Full description at Econpapers \|\| Download paper
2020	Are mandatory nonÃ¢â¬Âfinancial disclosures credible? Evidence from Italian listed companies. (2020). Mazzotta, Romilda ; Veltri, Stefania ; Bronzetti, Giovanni. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:4:p:1900-1913. Full description at Econpapers \|\| Download paper
2020	CEO power and stock price crash risk in China: Do female directors critical mass and ownership structure matter?. (2020). Ntim, Collins ; Ye, Zhiwei ; Yugang, Chen ; Ullah, Farid ; Shahab, Yasir. In: International Review of Financial Analysis. RePEc:eee:finana:v:68:y:2020:i:c:s1057521919302947. Full description at Econpapers \|\| Download paper
2020	Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda. (2020). Ntim, Collins G ; Hanh, Thi Hong ; Malagila, John K. In: International Review of Financial Analysis. RePEc:eee:finana:v:71:y:2020:i:c:s1057521920301988. Full description at Econpapers \|\| Download paper
2020	Do related party transactions always deteriorate earnings informativeness?. (2020). Weng, Pei-Yu ; Chen, Chung-Yu. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:54:y:2020:i:c:s1062940820301662. Full description at Econpapers \|\| Download paper
2020	The impact of related partiesâ trading on the listed companyâs earnings management - evidence in Vietnam. (2020). Tran, Van Loi ; Thi, Hong Nguyen. In: Management. RePEc:vrs:manmen:v:24:y:2020:i:2:p:181-208:n:10. Full description at Econpapers \|\| Download paper
2020	How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?. (2020). Demirakos, Efthimios ; Chlomou, Grigoria. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301587. Full description at Econpapers \|\| Download paper
2020	A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands. (2020). Weyzig, Francis ; Koch, Dirk-Jan ; Gunn, Anna F. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300197. Full description at Econpapers \|\| Download paper
2020	The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation. (2020). Edeigba, Jude ; Amenkhienan, Felix ; Gan, Christopher. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:55:y:2020:i:1:d:10.1007_s11156-019-00837-0. Full description at Econpapers \|\| Download paper
2020	Does CSR reporting matter to foreign institutional investors in China?. (2020). Zheng, Ying ; Yu, Wei. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300239. Full description at Econpapers \|\| Download paper
2020	Internal pyramid structure, contract enforcement, minority investor protection, and firmsÃ¢â¬â¢ performance: Evidence from emerging economies. (2020). Ahmad, Mushtaq ; Quresh, Shakir ; Ullah, Abd ; Xiao, Zuoping ; Shah, Muhammad Hashim. In: Research in International Business and Finance. RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531919305665. Full description at Econpapers \|\| Download paper
2020	Risk management in corporate governance. (2020). Dorel, Mates ; Adrian-Cosmin, Caraiman ; Adrian -Cosmin, Caraiman . In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:14:y:2020:i:1:p:182-201:n:18. Full description at Econpapers \|\| Download paper
2020	The Risk Management in Financing Decisions in Corporate Governance. (2020). Caraiman, Adrian-Cosmin. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xx:y:2020:i:1:p:859-865. 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	Who is an expert for foresight? A review of identification methods. (2020). Gordon, Theodore J ; von der Gracht, Heiko A ; Mauksch, Stefanie . In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:154:y:2020:i:c:s0040162519302562. Full description at Econpapers \|\| Download paper
2020	. Full description at Econpapers \|\| Download paper
2020	Performance Analysis and Science Mapping of Institutional Entrepreneurship Research. (2020). Bouncken, Ricarda B ; Rietz, Meike ; Tiberius, Victor. In: Administrative Sciences. RePEc:gam:jadmsc:v:10:y:2020:i:3:p:69-:d:409343. Full description at Econpapers \|\| Download paper
2020	Scenarios in business and management: The current stock and research opportunities. (2020). Siglow, Caroline ; Tiberius, Victor ; Sendra-Garcia, Javier. In: Journal of Business Research. RePEc:eee:jbrese:v:121:y:2020:i:c:p:235-242. Full description at Econpapers \|\| Download paper
2020	Exploring the future of startup leadership development. (2020). Kraus, Sascha ; Tiberius, Victor ; Prommer, Lisa. In: Journal of Business Venturing Insights. RePEc:eee:jobuve:v:14:y:2020:i:c:s2352673420300561. Full description at Econpapers \|\| Download paper
2020	Compensations of Top Executives and M&A Behaviors: An Empirical Study of Listed Companies. (2020). Dong, Zhanxun ; Fan, Heng ; Xue, Jiao. In: International Journal of Financial Studies. RePEc:gam:jijfss:v:8:y:2020:i:4:p:64-:d:433519. Full description at Econpapers \|\| Download paper
2020	Does whistleblowing framework influence earnings management? An empirical investigation. (2020). Erin, Olayinka ; Bamigboye, Omololu Adex. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:17:y:2020:i:2:d:10.1057_s41310-020-00078-x. Full description at Econpapers \|\| Download paper
2020	Reducing tax compliance costs through corporate tax base harmonization in the European Union. (2020). d'Andria, Diego ; Gesualdo, Maria ; Barrios, Salvador. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300562. Full description at Econpapers \|\| Download paper
2020	Governance quality, bank price synchronicity and political uncertainty. (2020). Lin, Kun-Li ; Phan, Thu ; Doan, Anh-Tuan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:69:y:2020:i:c:p:231-262. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2020

Year	Citing document
2020	The IASB and Comparability of International Financial Reporting: Research Evidence and Implications. (2020). Tarca, Ann. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:231-242. Full description at Econpapers \|\| Download paper
2020	Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. (2020). Girardone, Claudia ; Alhaj-Ismail, Alaa ; Adwan, Sami. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300215. Full description at Econpapers \|\| Download paper
2020	The Role of National Culture in International Financial Reporting Standards Adoption. (2020). Ntim, Collins G ; El-Helaly, Moataz ; Soliman, Mark. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531919308396. Full description at Econpapers \|\| Download paper
2020	Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan. (2020). Kusano, Masaki. In: Discussion papers. RePEc:kue:epaper:e-20-005. Full description at Econpapers \|\| Download paper
2020	Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?. (2020). Eugster, Florian. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2590-2614. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta. (2019). Lestiyono, Sidik ; Mashita, Juni ; Estiningsih, Wening. In: Journal of Economic Development, Environment and People. RePEc:sph:rjedep:v:8:y:2019:i:3:p:16-21. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	ManagersÃ¢â¬â¢ segment disclosure choices under IFRS 8: EU evidence. (2018). Aboud, Ahmed ; Roberts, Clare. In: Accounting forum. RePEc:eee:accfor:v:42:y:2018:i:4:p:293-308. Full description at Econpapers \|\| Download paper
2018	Market Reaction to Other Comprehensive Income. (2018). Park, Heejin. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:6:p:1837-:d:150236. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context. (2017). Liviu-Alexandru, Tudor. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:687-690. Full description at Econpapers \|\| Download paper
2017	A review of earnings management in private firms in response to tax rate changes. (2017). Dennis, Sundvik. In: Nordic Tax Journal. RePEc:vrs:notajo:v:2017:y:2017:i:1:p:151-161:n:11. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Journal of International Accounting, Auditing and Taxation / Elsevier	14	134
2	Sustainability / MDPI	48	29
3	International Journal of Disclosure and Governance / Palgrave Macmillan	4	21
4	Australian Accounting Review / CPA Australia	18	14
5	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	32	14
6	Research in International Business and Finance / Elsevier	31	13
7	Journal of Contemporary Accounting and Economics / Elsevier	15	13
8	Review of Quantitative Finance and Accounting / Springer	27	12
9	Advances in accounting / Elsevier	8	12
10	Business Strategy and the Environment / Wiley Blackwell	35	11
11	Journal of Management & Governance / Springer	26	11