Citation analysis for Accounting & Taxation / The Institute for Business and Finance Research

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

5 Years H

Impact Factor

5 Years IF

0.13

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		1	0		0			0		0	0.2
2007	0	0.42	0	0	0	0	0		1	0		0			0		0	0.18
2008	0	0.44	0	0	0	0	0		2	0		0			0		0	0.2
2009	0	0.43	0.1	0	10	10	11		3	0		0		1	0		0	0.21
2010	0	0.43	0	0	8	18	8		3	10		10			0		0	0.18
2011	0	0.45	0.09	0	17	35	4		6	18		18			0		0	0.2
2012	0	0.45	0.02	0	19	54	23	1	7	25		35			0	1	0.05	0.19
2013	0.03	0.5	0.04	0.06	18	72	11	3	10	36	1	54	3	1	33.3		0	0.21
2014	0.08	0.51	0.05	0.06	19	91	11	5	15	37	3	72	4	1	20		0	0.2
2015	0.03	0.5	0.07	0.06	16	107	8	8	23	37	1	81	5	1	12.5		0	0.19
2016	0.03	0.5	0.09	0.09	7	114	1	10	33	35	1	89	8		0		0	0.18
2017	0.09	0.5	0.08	0.09	9	123	1	10	43	23	2	79	7		0		0	0.18
2018	0	0.54	0.07	0.09	0	123	0	9	52	16		69	6		0		0	0.21
2019	0.22	0.58	0.1	0.14	8	131	0	13	65	9	2	51	7		0		0	0.21
2020	0	0.75	0.12	0.13	8	139	0	16	81	8		40	5		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	2012	THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION. (2012). McGee, Robert ; Robert H. S. Sarikas,, ; Djatej, Arsen M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:53-74. Full description at Econpapers \|\| Download paper	18
2	2014	DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Akinlo, Olayinka ; Emmanuel, Mofoluwaso . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers \|\| Download paper	7
3	2009	Determining Factors of Internet Financial Reporting in Indonesia. (2009). Almilia, Luciana Spica . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:87-99. Full description at Econpapers \|\| Download paper	6
4	2010	FINANCIAL COMMUNICATION ON THE WEB EVIDENCE FROM BELGIUM. (2010). pozniak, laetitia. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:47-58. Full description at Econpapers \|\| Download paper	6
5	2009	Impact of Gender Diversity on Voluntary Disclosure in Annual Reports. (2009). Nalikka, Aminah . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:101-113. Full description at Econpapers \|\| Download paper	3
6	2015	TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA. (2015). Inasius, Fany . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:67-73. Full description at Econpapers \|\| Download paper	3
7	2013	THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI. (2013). Patel, Professor Arvind ; Chand, Priyashni Vandana ; Khan, Ifraz . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:47-58. Full description at Econpapers \|\| Download paper	3
8	2010	AUDIT COMMITTEE EFFECTIVENESS IN THE LARGEST US PUBLIC HOSPITALS: AN EMPIRICAL STUDY. (2010). Chien, Wen-Wen ; Mayer, Roger W. ; Sennetti, John T.. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:107-127. Full description at Econpapers \|\| Download paper	2
9	2016	VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS. (2016). Hussainey, Khaled ; Aly, Doaa ; Al-Maghzom, Abdullah . In: Accounting & Taxation. RePEc:ibf:acttax:v:8:y:2016:i:1:p:1-25. Full description at Econpapers \|\| Download paper	2
10	2014	AUDITORS PERCEPTIONS OF AUDIT FIRM ROTATION IMPACT ON AUDIT QUALITY IN EGYPT. (2014). Anis, Ahmed . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:105-120. Full description at Econpapers \|\| Download paper	2
11	2013	MANAGERIAL OWNERSHIP, LEVERAGE AND AUDIT QUALITY IMPACT ON FIRM PERFORMANCE: EVIDENCE FROM THE MALAYSIAN ACE MARKET. (2013). Sanusi, Zuraidah Mohd ; Sulong, Zunaidah ; Gardner, John C. ; Carl B. McGowan, Jr., ; Hussin, Amariah Hanum . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:59-70. Full description at Econpapers \|\| Download paper	2
12	2015	AN EXPLORATORY STUDY OF PROFESSIONAL ETHICAL STANDARDS, POSITIVE BUDGETING ORIENTATION, AND THE MEDIATING ROLE OF CORPORATE ETHICAL VALUES. (2015). Valentine, Sean ; Bateman, Connie R ; Fleischman, Gary. In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:1-20. Full description at Econpapers \|\| Download paper	2
13	2009	Investor Perception of Information Disclosed in Financial Reports of Palestine Securities Exchange Listed Companies. (2009). Shahin, Yasser A. ; Abdelkarim, Naser ; Arquawi, Bayan M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:45-61. Full description at Econpapers \|\| Download paper	2
14	2013	THE IMPACTS OF A MICROFINANCE LENDING SCHEME ON CLIENTS IN GHANA. (2013). Turnell, Sean ; Onyina, Paul A.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:79-88. Full description at Econpapers \|\| Download paper	2
15	2011	THE RELATIONSHIP BETWEEN ACCOUNTING PERFORMANCE AND CEO TURNOVER: EVIDENCE FROM INDONESIA. (2011). , Lindrianasari ; Hartono, Jogiyanto . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:97-107. Full description at Econpapers \|\| Download paper	2
16	2014	THE INFLUENCE OF CORPORATION GOVERNANCE STRUCTURE ON INTERNAL CONTROL AUDIT REPORT LAG: EVIDENCE FROM CHINA. (2014). Li, Yuedong ; Wang, Xingyu ; Zhang, Dong. In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:101-115. Full description at Econpapers \|\| Download paper	2
17	2013	A DYNAMIC PANEL MODEL OF CAPITAL STRUCTURE AND AGENCY COST IN NIGERIAN LISTED COMPANIES. (2013). Mohammed, Dauda. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:33-44. Full description at Econpapers \|\| Download paper	1
18	2011	DOES VOLUNTARY DISCLOSURE LEVEL AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION?. (2011). Alfaraih, Mishari M. ; Alanezi, Faisal S.. In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:65-84. Full description at Econpapers \|\| Download paper	1
19	2013	STOCK MARKET AND TAX REVENUE COLLECTION IN MALAYSIA: EVIDENCE FROM COINTEGRATION AND CAUSALITY TESTS. (2013). taha, roshaiza. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:29-39. Full description at Econpapers \|\| Download paper	1
20	2014	THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES. (2014). Boumediene, Salem Lotfi ; Nafti, Olfa . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:51-67. Full description at Econpapers \|\| Download paper	1
21	2012	THE RELATIONSHIP BETWEEN ACCRUALS, EARNINGS, AND CASH FLOWS: EVIDENCE FROM LATIN AMERICA. (2012). Samaniego, Angel ; Weldon, Richard N. ; Noguera, Magdy ; Trejo-Pech, Carlos Omar ; Samaniego-Alcantar, Angel . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:95-107. Full description at Econpapers \|\| Download paper	1
22	2013	CAPITAL GAINS TAXATION AND STOCK MARKET INVESTMENTS: EMPIRICAL EVIDENCE. (2013). Akindayomi, Akinloye. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:1-12. Full description at Econpapers \|\| Download paper	1
23	2015	AN EMPIRICAL INVESTIGATION OF AUDIT COMMITTEE EFFECTIVENESS AND RISK MANAGEMENT: EVIDENCE FROM SAUDI ARABIA. (2015). Alzharani, Abdullah Mohammed . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:39-49. Full description at Econpapers \|\| Download paper	1
24	2011	THE USEFULNESS OF CORPORATE FINANCIAL REPORTS: EVIDENCE FROM THE UNITED ARAB EMIRATES. (2011). Tahir, Mohammad Iqbal ; Aljifri, Khaled ; Al Jifri, Khaled ; Ng, Chew ; Alzarouni, Abdulkareem . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:17-37. Full description at Econpapers \|\| Download paper	1
25	2012	COMPREHENSIVE INCOME DISCLOSURES: EVIDENCE FROM ITALY. (2012). Ferraro, Olga . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:65-76. Full description at Econpapers \|\| Download paper	1
26	2015	ROYAL FAMILY MEMBERS AND FIRM PERFORMANCE: EVIDENCE FROM KINGDOM OF SAUDI ARABIA. (2015). Alzahrani, Abdullah Mohammed ; Che-Ahmad, Ayoib. In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:29-42. Full description at Econpapers \|\| Download paper	1
27	2011	USING FINANCIAL RATIOS AND LENDER RELATIONSHIP THEORY TO ASSESS FARM CREDITWORTHINESS. (2011). Posey, Raymond ; Reichert, Alan . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:1:p:45-56. Full description at Econpapers \|\| Download paper	1
28	2012	RESIDUAL INCOME VERSUS DISCOUNTED CASH FLOW VALUATION MODELS: AN EMPIRICAL STUDY. (2012). Perek, Seda . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:57-64. Full description at Econpapers \|\| Download paper	1
29	2013	THE EFFECT OF TYPE A PERSONALITY ON AUDITOR BURNOUT: EVIDENCE FROM INDONESIA. (2013). Utami, Intiyas ; Nahartyo, Ertambang . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:89-102. Full description at Econpapers \|\| Download paper	1
30	2015	DO FIRMS ENGAGE IN AGGRESSIVE TAX REPORTING PRIOR TO BANKRUPTCY?. (2015). Heltzer, Wendy ; Mindak, Mary ; Zhou, Mingjun . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:1-15. Full description at Econpapers \|\| Download paper	1
31	2012	ARE BUYBACKS INCREASING EPS?. (2012). Horan, Margaret . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:11-24. Full description at Econpapers \|\| Download paper	1
32	2010	ADDITIONAL EVIDENCE ON UNIVERSITY RANKINGS BY COST OF LIVING ADJUSTED FACULTY COMPENSATION. (2010). Jalbert, Terrance ; Zarraga, Lucila . In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:71-94. Full description at Econpapers \|\| Download paper	1
33	2017	THE IMPACT OF FAIR VALUE ON AUDIT QUALITY: EVIDENCE FROM TUNISIA. (2017). Boumediene, Salem Lotfi ; Amara, Ikram. In: Accounting & Taxation. RePEc:ibf:acttax:v:9:y:2017:i:1:p:29-38. Full description at Econpapers \|\| Download paper	1
34	2012	FACTORS ASSOCIATED WITH FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM THE KINGDOM OF SAUDI ARABIA. (2012). Aljaaidi, Khaled Salmen ; Che-Ahmad, Ayoib ; Alzharani, Abdullah Mohammed . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:49-56. Full description at Econpapers \|\| Download paper	1
35	2009	Dynamic Asset Allocation Using a Combined Criteria Decision System. (2009). Galloppo, Giuseppe. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:29-44. Full description at Econpapers \|\| Download paper	1
36	2015	INTERNET FINANCIAL REPORTING AND DISCLOSURE PRACTICES OF PUBLICLY TRADED CORPORATIONS: EVIDENCE FROM SRI LANKA. (2015). al Jabri, Hamdan ; Oyelere, Peter ; Kuruppu, Nirosh . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:75-91. Full description at Econpapers \|\| Download paper	1
37	2013	SHARE REPURCHASES ANNOUNCEMENT EFFECT ON EARNINGS: EVIDENCE FROM SOUTH AFRICA. (2013). Kruger, Jan ; Makasi, L. W.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:41-46. Full description at Econpapers \|\| Download paper	1
38	2017	RETURNS AND ATTRIBUTION FROM A STUDENTMANAGED PEER-TO-PEER LOAN FUND. (2017). Livingston, Lynda S. In: Accounting & Taxation. RePEc:ibf:acttax:v:9:y:2017:i:1:p:13-28. Full description at Econpapers \|\| Download paper	1
39	2012	THE IMPACT OF IFRS FOR SMES ON THE ACCOUNTING PROFESSION: EVIDENCE FROM FIJI. (2012). Chand, Priyashni Vandana ; Rani, Prena ; Hussain, Fazeena Fazneen . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:107-118. Full description at Econpapers \|\| Download paper	1

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

#	Year	Title	Cited
1	2015	TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA. (2015). Inasius, Fany . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:67-73. Full description at Econpapers \|\| Download paper	3
2	2009	Impact of Gender Diversity on Voluntary Disclosure in Annual Reports. (2009). Nalikka, Aminah . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:101-113. Full description at Econpapers \|\| Download paper	3
3	2014	DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Akinlo, Olayinka ; Emmanuel, Mofoluwaso . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers \|\| Download paper	3
4	2013	THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI. (2013). Patel, Professor Arvind ; Chand, Priyashni Vandana ; Khan, Ifraz . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:47-58. Full description at Econpapers \|\| Download paper	2
5	2010	AUDIT COMMITTEE EFFECTIVENESS IN THE LARGEST US PUBLIC HOSPITALS: AN EMPIRICAL STUDY. (2010). Chien, Wen-Wen ; Mayer, Roger W. ; Sennetti, John T.. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:107-127. Full description at Econpapers \|\| Download paper	2
6	2011	THE RELATIONSHIP BETWEEN ACCOUNTING PERFORMANCE AND CEO TURNOVER: EVIDENCE FROM INDONESIA. (2011). , Lindrianasari ; Hartono, Jogiyanto . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:97-107. Full description at Econpapers \|\| Download paper	2
7	2013	MANAGERIAL OWNERSHIP, LEVERAGE AND AUDIT QUALITY IMPACT ON FIRM PERFORMANCE: EVIDENCE FROM THE MALAYSIAN ACE MARKET. (2013). Sanusi, Zuraidah Mohd ; Sulong, Zunaidah ; Gardner, John C. ; Carl B. McGowan, Jr., ; Hussin, Amariah Hanum . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:59-70. Full description at Econpapers \|\| Download paper	2
8	2014	THE INFLUENCE OF CORPORATION GOVERNANCE STRUCTURE ON INTERNAL CONTROL AUDIT REPORT LAG: EVIDENCE FROM CHINA. (2014). Li, Yuedong ; Wang, Xingyu ; Zhang, Dong. In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:101-115. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor:

Year	Title

Recent citations

Recent citations received in 2017

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	International Journal of Disclosure and Governance / Palgrave Macmillan	4	3
2	International Journal of Economics & Business Administration (IJEBA) / International Journal of Economics & Business Administration (IJEBA)	14	2
3	Journal of Behavioral and Experimental Finance / Elsevier	19	2
4	Social Sciences / MDPI	8	2
5	OSF Preprints / Center for Open Science	12	2
6	International Journal of Economics and Financial Issues / Econjournals	15	2
7	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	32	2
8	MPRA Paper / University Library of Munich, Germany	103	2
9	SAGE Open / SAGE Publications	9	2
10	International Journal of Academic Research in Accounting, Finance and Management Sciences / Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences	8	2
11	International Journal of Finance & Banking Studies / Center for the Strategic Studies in Business and Finance	5	2