Citation analysis for Research in Accounting Regulation / Elsevier

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

5 Years H

Impact Factor

0.15

5 Years IF

0.1

Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0	0.09	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	17	17	41		0	0		0			0		0	0.2
2009	0	0.43	0	0	16	33	23		0	17		17			0		0	0.21
2010	0.06	0.43	0.04	0.06	14	47	53	2	2	33	2	33	2	2	100		0	0.18
2011	0.1	0.45	0.07	0.06	21	68	100	5	7	30	3	47	3	4	80		0	0.2
2012	0.09	0.45	0.15	0.1	14	82	43	12	19	35	3	68	7	5	41.7	1	0.07	0.19
2013	0.46	0.5	0.32	0.24	23	105	57	34	53	35	16	82	20	25	73.5		0	0.21
2014	0.3	0.51	0.41	0.3	24	129	35	53	106	37	11	88	26	36	67.9	1	0.04	0.2
2015	0.3	0.5	0.45	0.34	20	149	29	67	173	47	14	96	33	47	70.1		0	0.19
2016	0.14	0.5	0.23	0.19	10	159	14	37	210	44	6	102	19	18	48.6	2	0.2	0.18
2017	0.33	0.5	0.42	0.32	19	178	14	74	284	30	10	91	29	40	54.1		0	0.18
2018	0.48	0.54	0.4	0.3	20	198	10	80	364	29	14	96	29	38	47.5	2	0.1	0.21
2019	0.08	0.58	0.17	0.09	0	198	0	33	397	39	3	93	8		0		0	0.21
2020	0.15	0.75	0.21	0.1	0	198	0	42	439	20	3	69	7		0		0	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	2011	The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96. Full description at Econpapers \|\| Download paper	22
2	2011	Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129. Full description at Econpapers \|\| Download paper	17
3	2011	The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Daniels, Bobbie W ; Booker, Quinton. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82. Full description at Econpapers \|\| Download paper	13
4	2010	Consequences of real earnings management on subsequent operating performance. (2010). Taylor, Gary K ; Xu, Randall Zhaohui . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132. Full description at Econpapers \|\| Download paper	12
5	2010	Investigating international accounting standard setting: The black box of IFRS 6. (2010). Cortese, Corinne ; Irvine, Helen. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:87-95. Full description at Econpapers \|\| Download paper	11
6	2013	Translation of IFRS: Language as a barrier to comparability. (2013). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12. Full description at Econpapers \|\| Download paper	10
7	2008	An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46. Full description at Econpapers \|\| Download paper	10
8	2011	Credit ratings and disclosure channels. (2011). Heflin, Frank ; Wild, John J ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:20-33. Full description at Econpapers \|\| Download paper	10
9	2012	The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. (2012). Rodrigues, Lucia Lima ; Dos, Jose Luiz ; Schmidt, Paulo . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:15-24. Full description at Econpapers \|\| Download paper	9
10	2010	Internal control deficiencies and the issuance of going concern opinions. (2010). Jiang, Wei ; Wu, Jia ; Rupley, Kathleen Hertz. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:40-46. Full description at Econpapers \|\| Download paper	9
11	2011	The academic communityÃ¢â¬â¢s participation in global accounting standard-setting. (2011). Larson, Robert K ; Herz, Paul J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45. Full description at Econpapers \|\| Download paper	9
12	2011	Audit committee effectiveness: Perceptions of public company audit committee members post-SOX. (2011). Rupley, Kathleen ; Philbrick, Donna ; Almer, Elizabeth. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:138-144. Full description at Econpapers \|\| Download paper	8
13	2010	The unintended effects of the SarbanesÃ¢â¬âOxley Act of 2002. (2010). McAfee, Randolph ; Kipperman, Fred ; Vakkur, Nicholas V. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:18-28. Full description at Econpapers \|\| Download paper	8
14	2012	Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158. (2012). Fried, Abraham N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:25-32. Full description at Econpapers \|\| Download paper	8
15	2013	CEO/CFO characteristics and financial reporting quality: A review. (2013). Habib, Ahsan ; Hossain, Mahmud. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:88-100. Full description at Econpapers \|\| Download paper	8
16	2008	Audit pricing and internal control disclosures among non-accelerated filers. (2008). Bedard, Jean C ; Hoitash, Rani. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:103-126. Full description at Econpapers \|\| Download paper	7
17	2011	The value relevance of goodwill impairment. (2011). Xu, Wei ; Curatola, Anthony ; Anandarajan, Asokan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:145-148. Full description at Econpapers \|\| Download paper	7
18	2015	Compliance costs and disclosure requirement mandates: Some evidence. (2015). Fogel, Kathy ; Torres-Spelliscy, Ciara ; Feng, Nancy Chun ; El-Khatib, Rwan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:83-87. Full description at Econpapers \|\| Download paper	7
19	2012	Development of financial reporting environment in Malaysia. (2012). Muniandy, Balachandran ; Ali, Muhammad Jahangir. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:115-125. Full description at Econpapers \|\| Download paper	7
20	2009	Understanding the changes in accounting thought. (2009). Shortridge, Rebecca Toppe ; Smith, Pamela A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:11-18. Full description at Econpapers \|\| Download paper	7
21	2015	Understanding the evolution of SFAS 141 and 142: An analysis of comment letters. (2015). Anantharaman, Divya . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:99-110. Full description at Econpapers \|\| Download paper	6
22	2014	The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs. (2014). Martin, Kasey ; Scalan, Genevieve ; Sanders, Elaine. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:110-117. Full description at Econpapers \|\| Download paper	6
23	2013	Can the academic literature contribute to the debate over mandatory audit firm rotation?. (2013). Casterella, Jeffrey R ; Johnston, Derek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:108-116. Full description at Econpapers \|\| Download paper	6
24	2016	Accounting for goodwill: An academic literature review and analysis to inform the debate. (2016). Wen, HE ; Moehrle, Stephen R. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:11-21. Full description at Econpapers \|\| Download paper	6
25	2008	Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh. (2008). Hasan, Tanweer ; Quayes, Shakil ; Karim, Waresul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:193-203. Full description at Econpapers \|\| Download paper	6
26	2013	Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale. (2013). Webber, Sarah J ; Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:236-251. Full description at Econpapers \|\| Download paper	5
27	2015	Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13. Full description at Econpapers \|\| Download paper	5
28	2017	Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128. Full description at Econpapers \|\| Download paper	5
29	2009	Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance. (2009). Hughes, Susan B ; Snyder, Jillian K ; Sander, James F. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:19-33. Full description at Econpapers \|\| Download paper	5
30	2014	Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Habib, Ahsan ; Islam, Ainul ; Borhan, MD ; Jiang, Haiyan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163. Full description at Econpapers \|\| Download paper	5
31	2013	Internal control reporting and market liquidity. (2013). Dowdell, Thomas D ; Watson, Marcia Weidenmier ; Klamm, Bonnie K ; Kim, Jang-Chul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:30-40. Full description at Econpapers \|\| Download paper	5
32	2010	Stock market reactions to regulatory investigations: Evidence from options backdating. (2010). Jain, Sakshi ; Rezaee, Zabihollah. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:52-57. Full description at Econpapers \|\| Download paper	5
33	2013	Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. (2013). Al-Akra, Mahmoud ; Hutchinson, Patrick. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107. Full description at Econpapers \|\| Download paper	5
34	2012	Hedging derivatives in the banking industry: Evidence of investor confusion. (2012). Dorminey, Jack W ; Apostolou, Barbara. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:65-73. Full description at Econpapers \|\| Download paper	4
35	2012	Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period. (2012). Cullinan, Charles P ; Zheng, Xiaochuan ; Du, Hui. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:6-14. Full description at Econpapers \|\| Download paper	4
36	2008	Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?. (2008). Zhou, Jian. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:187-192. Full description at Econpapers \|\| Download paper	4
37	2013	Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. (2013). Uyar, Ali ; GUNGORMU, Ali Haydar . In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:77-87. Full description at Econpapers \|\| Download paper	4
38	2018	Policy implications of research on non-GAAP reporting. (2018). Black, D E ; Christensen, T E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:1-7. Full description at Econpapers \|\| Download paper	4
39	2015	The SOX 404 internal control audit: Key regulatory events. (2015). Li, Chan ; Wu, DA ; Sun, Lili ; Raman, K K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:160-164. Full description at Econpapers \|\| Download paper	4
40	2014	Do management reports on internal control over financial reporting improve financial reporting?. (2014). Dowdell, Thomas D ; Notbohm, Matthew A ; Herda, David N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:104-109. Full description at Econpapers \|\| Download paper	4
41	2012	A content analysis of CPA firmsÃ¢â¬â¢ correspondence following PCAOB inspections: 2004Ã¢â¬â2010. (2012). Blankley, Alan I ; Wiggins, Casper E ; Kerr, David S. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:74-89. Full description at Econpapers \|\| Download paper	4
42	2011	Discontinued SEC required disclosures: The value of repairs and maintenance expenses. (2011). Behn, Bruce K ; Brooks, Richard C ; Gotti, Giorgio ; Riley, Richard. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:184-187. Full description at Econpapers \|\| Download paper	4
43	2016	Balance sheet classification and the valuation of deferred taxes. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:77-85. Full description at Econpapers \|\| Download paper	3
44	2011	Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?. (2011). Cullinan, Charles P ; Roush, Pamela B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:71-77. Full description at Econpapers \|\| Download paper	3
45	2015	Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence. (2015). Braun, Gary P ; Taylor, Mark H ; Lewis, Tom D ; Haynes, Christine M. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:45-50. Full description at Econpapers \|\| Download paper	3
46	2013	Regulation FD and analystsÃ¢â¬â¢ vs. investorsÃ¢â¬â¢ weightings of the cash components of earnings. (2013). Lo, May H ; Xu, LE. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:169-184. Full description at Econpapers \|\| Download paper	3
47	2016	Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:1-10. Full description at Econpapers \|\| Download paper	3
48	2018	A literature survey of financial reporting in private firms. (2018). Habib, A ; Huang, H J ; Ranasinghe, D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:31-37. Full description at Econpapers \|\| Download paper	3
49	2015	The PCAOBs role in audit conduct and conscience. (2015). Keyser, John D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:111-118. Full description at Econpapers \|\| Download paper	3
50	2014	Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?. (2014). Lu, Hung-Yuan ; Mande, Vivek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:90-97. 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	2011	Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129. Full description at Econpapers \|\| Download paper	10
2	2013	CEO/CFO characteristics and financial reporting quality: A review. (2013). Habib, Ahsan ; Hossain, Mahmud. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:88-100. Full description at Econpapers \|\| Download paper	8
3	2011	The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96. Full description at Econpapers \|\| Download paper	5
4	2011	The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Daniels, Bobbie W ; Booker, Quinton. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82. Full description at Econpapers \|\| Download paper	5
5	2018	Policy implications of research on non-GAAP reporting. (2018). Black, D E ; Christensen, T E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:1-7. Full description at Econpapers \|\| Download paper	4
6	2010	Consequences of real earnings management on subsequent operating performance. (2010). Taylor, Gary K ; Xu, Randall Zhaohui . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132. Full description at Econpapers \|\| Download paper	4
7	2013	Internal control reporting and market liquidity. (2013). Dowdell, Thomas D ; Watson, Marcia Weidenmier ; Klamm, Bonnie K ; Kim, Jang-Chul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:30-40. Full description at Econpapers \|\| Download paper	4
8	2014	The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs. (2014). Martin, Kasey ; Scalan, Genevieve ; Sanders, Elaine. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:110-117. Full description at Econpapers \|\| Download paper	3
9	2014	Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Habib, Ahsan ; Islam, Ainul ; Borhan, MD ; Jiang, Haiyan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163. Full description at Econpapers \|\| Download paper	3
10	2013	Translation of IFRS: Language as a barrier to comparability. (2013). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12. Full description at Econpapers \|\| Download paper	3
11	2017	Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting. (2017). Rupley, Kathleen Hertz ; Marshall, Scott ; Brown, Darrell. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:172-176. Full description at Econpapers \|\| Download paper	3
12	2014	Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals. (2014). Thi, Duc Hong ; Mascitelli, Bruno. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:222-229. Full description at Econpapers \|\| Download paper	2
13	2011	Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48. (2011). Alexander, Raquel ; Sun, Lili ; Stone, Mary ; Ettredge, Mike. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:160-166. Full description at Econpapers \|\| Download paper	2
14	2015	Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13. Full description at Econpapers \|\| Download paper	2
15	2013	Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. (2013). Al-Akra, Mahmoud ; Hutchinson, Patrick. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107. Full description at Econpapers \|\| Download paper	2
16	2008	Audit pricing and internal control disclosures among non-accelerated filers. (2008). Bedard, Jean C ; Hoitash, Rani. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:103-126. Full description at Econpapers \|\| Download paper	2
17	2013	Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. (2013). Uyar, Ali ; GUNGORMU, Ali Haydar . In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:77-87. Full description at Econpapers \|\| Download paper	2
18	2014	Do management reports on internal control over financial reporting improve financial reporting?. (2014). Dowdell, Thomas D ; Notbohm, Matthew A ; Herda, David N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:104-109. Full description at Econpapers \|\| Download paper	2
19	2008	An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46. Full description at Econpapers \|\| Download paper	2
20	2017	Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128. Full description at Econpapers \|\| Download paper	2
21	2011	Credit ratings and disclosure channels. (2011). Heflin, Frank ; Wild, John J ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:20-33. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 3

Year	Title
2020	Stock compensation expense, cash flows, and inflated valuations. (2020). Bhojraj, Sanjeev . In: Review of Accounting Studies. RePEc:spr:reaccs:v:25:y:2020:i:3:d:10.1007_s11142-020-09549-6. Full description at Econpapers \|\| Download paper
2020	The effect of analystsâ GAAP earnings forecasts on managersâ classification shifting. (2020). Xia, Hui Harry ; Lin, Shu ; Ryabova, Tatyana. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:3:s1815566920300369. Full description at Econpapers \|\| Download paper
2020	Goodwill and Its Effect on Share Price of Manufacturing and Nonmanufacturing Companies. (2020). Kedron, Martin. In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. RePEc:mup:actaun:actaun_2020068020373. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document
2018	Value relevance of customer-related intangible assets. (2018). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:95-102. Full description at Econpapers \|\| Download paper
2018	Recent trends in corporate political disclosure for a sample of S&P 500 firms: a new and emerging corporate disclosure area. (2018). Luo, Yan ; Deboskey, D G. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:15:y:2018:i:3:d:10.1057_s41310-018-0045-z. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	Research in Accounting Regulation / Elsevier	9	96
2	Journal of International Accounting, Auditing and Taxation / Elsevier	14	16
3	Advances in accounting / Elsevier	8	9
4	International Journal of Disclosure and Governance / Palgrave Macmillan	4	8
5	Journal of Contemporary Accounting and Economics / Elsevier	15	8
6	Journal of Accounting Literature / Elsevier	9	8
7	Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE / Faculty of Management, Academy of Economic Studies, Bucharest, Romania	4	7
8	Australian Accounting Review / CPA Australia	18	5
9	Journal of Management & Governance / Springer	26	5
10	Journal of Corporate Finance / Elsevier	75	5
11	The British Accounting Review / Elsevier	11	5