Citation analysis for Accounting Forum / Taylor & Francis Journals

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

5 Years H

Impact Factor

0.48

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	25	25	15		0	0		0			0		0	0.13
2000	0	0.32	0	0	26	51	55		0	25		25			0		0	0.14
2001	0.02	0.35	0.01	0.02	25	76	33	1	1	51	1	51	1		0		0	0.15
2002	0.02	0.37	0.02	0.03	16	92	22	2	3	51	1	76	2		0		0	0.19
2003	0	0.4	0.02	0.02	22	114	2	2	5	41		92	2		0		0	0.19
2004	0.05	0.44	0.05	0.04	31	145	150	7	12	38	2	114	5		0		0	0.2
2005	0	0.45	0.02	0.02	31	176	94	3	15	53		120	2		0	1	0.03	0.21
2006	0.05	0.46	0.07	0.06	34	210	91	15	30	62	3	125	8		0		0	0.2
2007	0.06	0.42	0.07	0.05	29	239	98	16	46	65	4	134	7		0		0	0.18
2008	0.02	0.44	0.04	0.03	26	265	78	10	56	63	1	147	5		0		0	0.2
2009	0	0.43	0.05	0.07	31	296	47	16	72	55		151	11		0		0	0.21
2010	0.05	0.43	0.1	0.1	23	319	95	33	105	57	3	151	15		0		0	0.18
2011	0.02	0.45	0.05	0.04	32	351	107	18	123	54	1	143	6		0		0	0.2
2012	0.05	0.45	0.07	0.06	32	383	72	28	151	55	3	141	9		0		0	0.19
2013	0.02	0.5	0.05	0.03	29	412	82	19	170	64	1	144	4	1	5.3		0	0.21
2014	0.05	0.51	0.08	0.05	29	441	57	36	206	61	3	147	8		0		0	0.2
2015	0.03	0.5	0.09	0.08	29	470	62	44	250	58	2	145	12	4	9.1		0	0.19
2016	0.05	0.5	0.09	0.08	26	496	107	44	294	58	3	151	12		0	1	0.04	0.18
2017	0.18	0.5	0.13	0.14	32	528	55	66	360	55	10	145	20		0	1	0.03	0.18
2018	0.16	0.54	0.17	0.14	34	562	48	95	455	58	9	145	21		0		0	0.21
2019	0.33	0.58	0.46	0.45	18	580	30	267	722	66	22	150	68	4	1.5	5	0.28	0.21
2020	0.48	0.75	0.69	0.74	23	603	13	414	1136	52	25	139	103	1	0.2	6	0.26	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	2006	GRI and the camouflaging of corporate unsustainability. (2006). Archel, Pablo ; Moneva, Jose M ; Correa, Carmen . In: Accounting Forum. RePEc:taf:accfor:v:30:y:2006:i:2:p:121-137. Full description at Econpapers \|\| Download paper	76
2	2016	Integrated reporting: A structured literature review. (2016). Bernardi, Cristiana ; Dumay, John ; Demartini, Paola ; Guthrie, James. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:3:p:166-185. Full description at Econpapers \|\| Download paper	70
3	2004	A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes. (2004). McInnes, Bill ; Beattie, Vivien ; Fearnley, Stella . In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:3:p:205-236. Full description at Econpapers \|\| Download paper	63
4	2007	Corporate social performance, financial performance and institutional ownership in Canadian firms. (2007). Roberts, Robin W ; Mahoney, Lois. In: Accounting Forum. RePEc:taf:accfor:v:31:y:2007:i:3:p:233-253. Full description at Econpapers \|\| Download paper	41
5	2010	Smoke and mirrors: Corporate social responsibility and tax avoidance. (2010). Sikka, Prem. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:3-4:p:153-168. Full description at Econpapers \|\| Download paper	40
6	2007	Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. (2007). Thomson, Sarah Jane ; Beattie, Vivien. In: Accounting Forum. RePEc:taf:accfor:v:31:y:2007:i:2:p:129-163. Full description at Econpapers \|\| Download paper	35
7	2008	Integrating sustainability reporting into management practices. (2008). Adams, Carol ; Frost, Geoffrey R. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:4:p:288-302. Full description at Econpapers \|\| Download paper	31
8	2011	Corporate social responsibility reporting: A comprehensive picture?. (2011). Everaert, Patricia ; Bouten, Lies ; Christiaens, Johan ; de Moor, Lieven ; van Liedekerke, Luc. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:187-204. Full description at Econpapers \|\| Download paper	30
9	2005	Determinants of corporate social and environmental reporting in Hong Kong: a research note. (2005). Heravi, Saeed ; Gao, Simon S ; Xiao, Jason Zezheng. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:2:p:233-242. Full description at Econpapers \|\| Download paper	24
10	2000	Firms Disclosure Reactions to Major Social Incidents: Australian Evidence. (2000). Voght, Peter ; Rankin, Michaela ; Deegan, Craig. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:1:p:101-130. Full description at Econpapers \|\| Download paper	22
11	2004	An analysis of the stock market impact of environmental performance information. (2004). Power, D M ; Collison, D J ; N. H. J. Lorraine, . In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:7-26. Full description at Econpapers \|\| Download paper	21
12	2004	Evidence on the pernicious effect of financial report environmental disclosure. (2004). Patten, Dennis M ; Freedman, Martin. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:27-41. Full description at Econpapers \|\| Download paper	20
13	2000	Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969Ã¢â¬â1997. (2000). Campbell, David J. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:1:p:80-100. Full description at Econpapers \|\| Download paper	20
14	2012	Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research. (2012). Patten, Dennis M ; Guidry, Ronald P. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:2:p:81-90. Full description at Econpapers \|\| Download paper	20
15	2008	Industry specific social and environmental reporting: The Australian Food and Beverage Industry. (2008). Cuganesan, Suresh ; Guthrie, James ; Ward, Leanne. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:1:p:1-15. Full description at Econpapers \|\| Download paper	19
16	2010	Social and environmental report assurance: Some interview evidence. (2010). Solomon, Jill Frances ; Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:1:p:20-31. Full description at Econpapers \|\| Download paper	18
17	2013	Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies. (2013). Cooper, Stuart M ; Belal, Ataur Rahman ; Roberts, Robin W. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:2:p:81-91. Full description at Econpapers \|\| Download paper	17
18	2004	The disclosure of risk in financial statements. (2004). Tirado, Jose Miguel ; Cabedo, David J. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:2:p:181-200. Full description at Econpapers \|\| Download paper	15
19	2004	Assessing quality assessment of corporate social reporting: UK perspectives. (2004). Miles, Samantha ; Hammond, Kim. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:61-79. Full description at Econpapers \|\| Download paper	15
20	2013	Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. (2013). Dellaportas, Steven. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:1:p:29-39. Full description at Econpapers \|\| Download paper	15
21	2009	Sustainability reporting by Australian public sector organisations: Why they report. (2009). Guthrie, James ; Farneti, Federica. In: Accounting Forum. RePEc:taf:accfor:v:33:y:2009:i:2:p:89-98. Full description at Econpapers \|\| Download paper	13
22	2010	Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. (2010). Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:2:p:123-138. Full description at Econpapers \|\| Download paper	13
23	2011	Twenty-one years of social and environmental accountability research: A coming of age. (2011). Parker, Lee D. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:1:p:1-10. Full description at Econpapers \|\| Download paper	13
24	2001	Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting. (2001). Hunt, Karen ; Swift, Tracey ; Owen, David L. In: Accounting Forum. RePEc:taf:accfor:v:25:y:2001:i:3:p:264-282. Full description at Econpapers \|\| Download paper	13
25	2015	A feedback-based model for CSR assessment and materiality analysis. (2015). Costa, Roberta ; Calabrese, Armando ; Rosati, Francesco. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:4:p:312-327. Full description at Econpapers \|\| Download paper	12
26	2012	Ethos, logos, pathos: Strategies of persuasion in social/environmental reports. (2012). Walker, Robyn ; Higgins, Colin. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:3:p:194-208. Full description at Econpapers \|\| Download paper	11
27	2004	Environmental disclosures and share pricesÃÂ¢Ã¢âÂ¬Ã¢â¬Âa discussion about efforts to study this relationship. (2004). Deegan, Craig. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:87-97. Full description at Econpapers \|\| Download paper	11
28	2005	Sustainability accountingÃ¢â¬âa brief history and conceptual framework. (2005). Lamberton, Geoff . In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:1:p:7-26. Full description at Econpapers \|\| Download paper	11
29	2014	Corporate social responsibility and earnings management in U.S. banks. (2014). Leventis, Stergios ; Grougiou, Vassiliki ; Owusu-Ansah, Stephen ; Dedoulis, Emmanouil. In: Accounting Forum. RePEc:taf:accfor:v:38:y:2014:i:3:p:155-169. Full description at Econpapers \|\| Download paper	11
30	2001	Sustainable development: a review of the international development, business and accounting literature. (2001). Bebbington, Jan. In: Accounting Forum. RePEc:taf:accfor:v:25:y:2001:i:2:p:128-157. Full description at Econpapers \|\| Download paper	10
31	2013	Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. (2013). Ntim, Collins G ; Soobaroyen, Teerooven . In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:2:p:92-109. Full description at Econpapers \|\| Download paper	10
32	2011	The measurement of sustainability disclosure: Abundance versus occurrence. (2011). Taplin, Ross ; Joseph, Corina. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:1:p:19-31. Full description at Econpapers \|\| Download paper	10
33	2017	Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK. (2017). Baboukardos, Diogenis. In: Accounting Forum. RePEc:taf:accfor:v:41:y:2017:i:3:p:221-233. Full description at Econpapers \|\| Download paper	9
34	2011	The nature, use and impression management of graphs in social and environmental accounting. (2011). Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:2:p:75-89. Full description at Econpapers \|\| Download paper	9
35	2011	The accounting treatment of intangibles Ã¢â¬â A critical review of the literature. (2011). Maaloul, Anis ; Zeghal, Daniel. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:4:p:262-274. Full description at Econpapers \|\| Download paper	9
36	2016	Implementing public sector accruals in OECD member states: Major issues and challenges. (2016). Grseth-Nesbakk, Levi ; Adhikari, Pawan. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:2:p:125-142. Full description at Econpapers \|\| Download paper	9
37	2002	Media exposure, public policy pressure, and environmental disclosure: an examination of the impact of tri data availability. (2002). Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:26:y:2002:i:2:p:152-171. Full description at Econpapers \|\| Download paper	9
38	2016	Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context. (2016). Michelon, Giovanna ; Birkey, Rachel N ; Sankara, Jomo ; Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:3:p:143-152. Full description at Econpapers \|\| Download paper	9
39	2011	Accounting for climate change and the self-regulation of carbon disclosures. (2011). Cortese, Corinne ; Andrew, Jane. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:130-138. Full description at Econpapers \|\| Download paper	9
40	2005	Measuring convergence of National Accounting Standards with International Financial Reporting Standards. (2005). Rodrigues, Lucia Lima ; Fontes, Alexandra ; Craig, Russell. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:4:p:415-436. Full description at Econpapers \|\| Download paper	8
41	2015	Impact of board independence on the quality of community disclosures in annual reports. (2015). Andrikopoulos, Panagiotis ; Yekini, Kemi C ; Adelopo, Ismail. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:4:p:249-267. Full description at Econpapers \|\| Download paper	8
42	2006	Islam, nature and accounting: Islamic principles and the notion of accounting for the environment. (2006). Gallhofer, Sonja ; Kamla, Rania ; Haslam, Jim. In: Accounting Forum. RePEc:taf:accfor:v:30:y:2006:i:3:p:245-265. Full description at Econpapers \|\| Download paper	8
43	2019	The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa. (2019). Ntim, Collins ; Elmagrhi, Mohamed ; Zalata, Alaa Mansour ; Abdou, Hussein A ; Elamer, Ahmed A. In: Accounting Forum. RePEc:taf:accfor:v:43:y:2019:i:2:p:246-281. Full description at Econpapers \|\| Download paper	8
44	2010	Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries. (2010). Irvine, Helen J ; Cortese, Corinne L ; Kaidonis, Mary A. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:2:p:76-88. Full description at Econpapers \|\| Download paper	8
45	2005	The role of accountancy firms in tax avoidance: Some evidence and issues. (2005). Hampton, Mark P ; Sikka, Prem. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:3:p:325-343. Full description at Econpapers \|\| Download paper	8
46	2004	The necessary characteristics of environmental auditors: a review of the contribution of the financial auditing profession. (2004). Mousa, Gehan A ; Dixon, Robert ; Woodhead, Anne D. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:2:p:119-138. Full description at Econpapers \|\| Download paper	8
47	2005	Comparing the investment decisions of accounting practitioners and students: an empirical study on the adequacy of student surrogates. (2005). Milne, Markus J ; Liyanarachchi, Gregory A. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:2:p:121-135. Full description at Econpapers \|\| Download paper	7
48	2001	Islam and accounting. (2001). Lewis, Mervyn K. In: Accounting Forum. RePEc:taf:accfor:v:25:y:2001:i:2:p:103-127. Full description at Econpapers \|\| Download paper	7
49	2013	Corporate social responsibility and tax avoidance: A comment and reflection. (2013). Morris, Gregory ; Hasseldine, John. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:1:p:1-14. Full description at Econpapers \|\| Download paper	7
50	2009	Stakeholder prioritization and reporting: Evidence from Italy and the US. (2009). Kumar, Kamalesh ; Boesso, Giacomo. In: Accounting Forum. RePEc:taf:accfor:v:33:y:2009:i:2:p:162-175. Full description at Econpapers \|\| Download paper	7

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

#	Year	Title	Cited
1	2016	Integrated reporting: A structured literature review. (2016). Bernardi, Cristiana ; Dumay, John ; Demartini, Paola ; Guthrie, James. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:3:p:166-185. Full description at Econpapers \|\| Download paper	66
2	2004	A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes. (2004). McInnes, Bill ; Beattie, Vivien ; Fearnley, Stella . In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:3:p:205-236. Full description at Econpapers \|\| Download paper	47
3	2010	Smoke and mirrors: Corporate social responsibility and tax avoidance. (2010). Sikka, Prem. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:3-4:p:153-168. Full description at Econpapers \|\| Download paper	38
4	2006	GRI and the camouflaging of corporate unsustainability. (2006). Archel, Pablo ; Moneva, Jose M ; Correa, Carmen . In: Accounting Forum. RePEc:taf:accfor:v:30:y:2006:i:2:p:121-137. Full description at Econpapers \|\| Download paper	30
5	2007	Corporate social performance, financial performance and institutional ownership in Canadian firms. (2007). Roberts, Robin W ; Mahoney, Lois. In: Accounting Forum. RePEc:taf:accfor:v:31:y:2007:i:3:p:233-253. Full description at Econpapers \|\| Download paper	29
6	2008	Integrating sustainability reporting into management practices. (2008). Adams, Carol ; Frost, Geoffrey R. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:4:p:288-302. Full description at Econpapers \|\| Download paper	21
7	2011	Corporate social responsibility reporting: A comprehensive picture?. (2011). Everaert, Patricia ; Bouten, Lies ; Christiaens, Johan ; de Moor, Lieven ; van Liedekerke, Luc. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:187-204. Full description at Econpapers \|\| Download paper	21
8	2007	Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. (2007). Thomson, Sarah Jane ; Beattie, Vivien. In: Accounting Forum. RePEc:taf:accfor:v:31:y:2007:i:2:p:129-163. Full description at Econpapers \|\| Download paper	18
9	2013	Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. (2013). Dellaportas, Steven. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:1:p:29-39. Full description at Econpapers \|\| Download paper	14
10	2012	Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research. (2012). Patten, Dennis M ; Guidry, Ronald P. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:2:p:81-90. Full description at Econpapers \|\| Download paper	14
11	2013	Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies. (2013). Cooper, Stuart M ; Belal, Ataur Rahman ; Roberts, Robin W. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:2:p:81-91. Full description at Econpapers \|\| Download paper	13
12	2010	Social and environmental report assurance: Some interview evidence. (2010). Solomon, Jill Frances ; Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:1:p:20-31. Full description at Econpapers \|\| Download paper	12
13	2004	An analysis of the stock market impact of environmental performance information. (2004). Power, D M ; Collison, D J ; N. H. J. Lorraine, . In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:7-26. Full description at Econpapers \|\| Download paper	11
14	2015	A feedback-based model for CSR assessment and materiality analysis. (2015). Costa, Roberta ; Calabrese, Armando ; Rosati, Francesco. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:4:p:312-327. Full description at Econpapers \|\| Download paper	11
15	2014	Corporate social responsibility and earnings management in U.S. banks. (2014). Leventis, Stergios ; Grougiou, Vassiliki ; Owusu-Ansah, Stephen ; Dedoulis, Emmanouil. In: Accounting Forum. RePEc:taf:accfor:v:38:y:2014:i:3:p:155-169. Full description at Econpapers \|\| Download paper	11
16	2005	Determinants of corporate social and environmental reporting in Hong Kong: a research note. (2005). Heravi, Saeed ; Gao, Simon S ; Xiao, Jason Zezheng. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:2:p:233-242. Full description at Econpapers \|\| Download paper	10
17	2011	Twenty-one years of social and environmental accountability research: A coming of age. (2011). Parker, Lee D. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:1:p:1-10. Full description at Econpapers \|\| Download paper	10
18	2009	Sustainability reporting by Australian public sector organisations: Why they report. (2009). Guthrie, James ; Farneti, Federica. In: Accounting Forum. RePEc:taf:accfor:v:33:y:2009:i:2:p:89-98. Full description at Econpapers \|\| Download paper	10
19	2008	Industry specific social and environmental reporting: The Australian Food and Beverage Industry. (2008). Cuganesan, Suresh ; Guthrie, James ; Ward, Leanne. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:1:p:1-15. Full description at Econpapers \|\| Download paper	10
20	2012	Ethos, logos, pathos: Strategies of persuasion in social/environmental reports. (2012). Walker, Robyn ; Higgins, Colin. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:3:p:194-208. Full description at Econpapers \|\| Download paper	9
21	2010	Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. (2010). Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:2:p:123-138. Full description at Econpapers \|\| Download paper	9
22	2000	Firms Disclosure Reactions to Major Social Incidents: Australian Evidence. (2000). Voght, Peter ; Rankin, Michaela ; Deegan, Craig. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:1:p:101-130. Full description at Econpapers \|\| Download paper	9
23	2013	Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. (2013). Ntim, Collins G ; Soobaroyen, Teerooven . In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:2:p:92-109. Full description at Econpapers \|\| Download paper	9
24	2000	Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969Ã¢â¬â1997. (2000). Campbell, David J. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:1:p:80-100. Full description at Econpapers \|\| Download paper	8
25	2016	Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context. (2016). Michelon, Giovanna ; Birkey, Rachel N ; Sankara, Jomo ; Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:3:p:143-152. Full description at Econpapers \|\| Download paper	8
26	2006	Islam, nature and accounting: Islamic principles and the notion of accounting for the environment. (2006). Gallhofer, Sonja ; Kamla, Rania ; Haslam, Jim. In: Accounting Forum. RePEc:taf:accfor:v:30:y:2006:i:3:p:245-265. Full description at Econpapers \|\| Download paper	8
27	2004	Assessing quality assessment of corporate social reporting: UK perspectives. (2004). Miles, Samantha ; Hammond, Kim. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:61-79. Full description at Econpapers \|\| Download paper	8
28	2004	The disclosure of risk in financial statements. (2004). Tirado, Jose Miguel ; Cabedo, David J. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:2:p:181-200. Full description at Econpapers \|\| Download paper	8
29	2016	Implementing public sector accruals in OECD member states: Major issues and challenges. (2016). Grseth-Nesbakk, Levi ; Adhikari, Pawan. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:2:p:125-142. Full description at Econpapers \|\| Download paper	8
30	2011	Accounting for climate change and the self-regulation of carbon disclosures. (2011). Cortese, Corinne ; Andrew, Jane. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:130-138. Full description at Econpapers \|\| Download paper	8
31	2011	The measurement of sustainability disclosure: Abundance versus occurrence. (2011). Taplin, Ross ; Joseph, Corina. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:1:p:19-31. Full description at Econpapers \|\| Download paper	8
32	2004	Environmental disclosures and share pricesÃÂ¢Ã¢âÂ¬Ã¢â¬Âa discussion about efforts to study this relationship. (2004). Deegan, Craig. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:87-97. Full description at Econpapers \|\| Download paper	7
33	2013	Corporate social responsibility and tax avoidance: A comment and reflection. (2013). Morris, Gregory ; Hasseldine, John. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:1:p:1-14. Full description at Econpapers \|\| Download paper	7
34	2005	Sustainability accountingÃ¢â¬âa brief history and conceptual framework. (2005). Lamberton, Geoff . In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:1:p:7-26. Full description at Econpapers \|\| Download paper	7
35	2017	Risk transfer and stakeholder relationships in Public Private Partnerships. (2017). Demirag, Istemi ; Burke, Richard. In: Accounting Forum. RePEc:taf:accfor:v:41:y:2017:i:1:p:28-43. Full description at Econpapers \|\| Download paper	6
36	2018	Corporate governance and elites. (2018). Adegbite, Emmanuel ; Nakpodia, Franklin. In: Accounting Forum. RePEc:taf:accfor:v:42:y:2018:i:1:p:17-31. Full description at Econpapers \|\| Download paper	6
37	2007	The unethical practices of accountants and auditors and the compromising stance of professional bodies in the corporate world: Evidence from corporate Nigeria. (2007). Bakre, Owolabi M. In: Accounting Forum. RePEc:taf:accfor:v:31:y:2007:i:3:p:277-303. Full description at Econpapers \|\| Download paper	6
38	2011	A CEO with many messages: Comparing the ideological representations provided by different corporate reports. (2011). Laine, Matias ; Makela, Hannele. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:4:p:217-231. Full description at Econpapers \|\| Download paper	6
39	2012	Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research. (2012). Milne, Markus ; Tregidga, Helen ; Lehman, Glen. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:3:p:223-230. Full description at Econpapers \|\| Download paper	6
40	2011	Disclosure responses to mining accidents: South African evidence. (2011). van Staden, Chris J ; Coetzee, Charmaine M. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:4:p:232-246. Full description at Econpapers \|\| Download paper	6
41	2015	Challenges to the fraud triangle: Questions on its usefulness. (2015). Lokanan, Mark E. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:3:p:201-224. Full description at Econpapers \|\| Download paper	6
42	2011	The nature, use and impression management of graphs in social and environmental accounting. (2011). Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:2:p:75-89. Full description at Econpapers \|\| Download paper	6
43	2001	Islam and accounting. (2001). Lewis, Mervyn K. In: Accounting Forum. RePEc:taf:accfor:v:25:y:2001:i:2:p:103-127. Full description at Econpapers \|\| Download paper	6
44	2019	The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa. (2019). Ntim, Collins ; Elmagrhi, Mohamed ; Zalata, Alaa Mansour ; Abdou, Hussein A ; Elamer, Ahmed A. In: Accounting Forum. RePEc:taf:accfor:v:43:y:2019:i:2:p:246-281. Full description at Econpapers \|\| Download paper	6
45	2004	Evidence on the pernicious effect of financial report environmental disclosure. (2004). Patten, Dennis M ; Freedman, Martin. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:27-41. Full description at Econpapers \|\| Download paper	6
46	2015	Impact of board independence on the quality of community disclosures in annual reports. (2015). Andrikopoulos, Panagiotis ; Yekini, Kemi C ; Adelopo, Ismail. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:4:p:249-267. Full description at Econpapers \|\| Download paper	5
47	2017	Public sector reforms and public private partnerships: Overview and research agenda. (2017). Demirag, Istemi ; Caperchione, Eugenio ; Grossi, Giuseppe. In: Accounting Forum. RePEc:taf:accfor:v:41:y:2017:i:1:p:1-7. Full description at Econpapers \|\| Download paper	5
48	2017	Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK. (2017). Baboukardos, Diogenis. In: Accounting Forum. RePEc:taf:accfor:v:41:y:2017:i:3:p:221-233. Full description at Econpapers \|\| Download paper	5
49	2018	The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. (2018). Atkins, Jill ; Maroun, Warren. In: Accounting Forum. RePEc:taf:accfor:v:42:y:2018:i:1:p:102-118. Full description at Econpapers \|\| Download paper	5
50	2004	The necessary characteristics of environmental auditors: a review of the contribution of the financial auditing profession. (2004). Mousa, Gehan A ; Dixon, Robert ; Woodhead, Anne D. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:2:p:119-138. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 25

Year	Title
2020	Individual analysts, stock return synchronicity and information efficiency. (2020). Zhao, Shangmei ; Hou, Jianlei ; Yang, Haijun. In: International Review of Financial Analysis. RePEc:eee:finana:v:71:y:2020:i:c:s1057521920301575. Full description at Econpapers \|\| Download paper
2020	The impact of religiosity and corruption on CSR reporting: The case of U.S. banks. (2020). Leventis, Stergios ; Grougiou, Vassiliki ; Dedoulis, Emmanouil ; Chantziaras, Antonios. In: Journal of Business Research. RePEc:eee:jbrese:v:109:y:2020:i:c:p:362-374. Full description at Econpapers \|\| Download paper
2020	Mitigating bribery risks to strengthen the corporate social responsibility in accordance with the ISO 37001. (2020). Veselovska, Lenka ; Zavadska, Zuzana. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:4:p:1972-1988. Full description at Econpapers \|\| Download paper
2020	Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. (2020). Abdelfattah, Tarek ; Aboud, Ahmed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300057. Full description at Econpapers \|\| Download paper
2020	Corporate Governance in Romania: Academic Literature Review and Research Perspectives. (2020). Deliu, Delia. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xx:y:2020:i:1:p:898-908. Full description at Econpapers \|\| Download paper
2020	The impact of board gender diversity and national culture on corporate innovation: A multi-country analysis of multinational corporations operating in emerging economies. (2020). Ullah, Subhan ; Kimani, Danson ; Adams, Kweku ; Attah-Boakye, Rexford. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:161:y:2020:i:c:s0040162520310738. Full description at Econpapers \|\| Download paper
2020	Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies. (2020). Sigali, Seil ; Ikiki, Alperen. In: Muhasebe Enstitusu Dergisi - Journal of Accounting Institute. RePEc:ist:imeder:v:0:y:2020:i:62:p:23-35. Full description at Econpapers \|\| Download paper
2020	Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?. (2020). Roberts, Lee ; Hassan, Abeer Mohamed ; Atkins, Jill. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:3:p:1419-1436. Full description at Econpapers \|\| Download paper
2020	A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council. (2020). Abhayawansa, Subhash ; Rea, Michele Antonio ; Dumay, John ; la Torre, Matteo. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919300599. Full description at Econpapers \|\| Download paper
2020	Materiality in an integrated reporting setting: Insights using an institutional logics framework. (2020). Maroun, Warren ; Cerbone, Dannielle. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:3:s0890838919301015. Full description at Econpapers \|\| Download paper
2020	How Audit Quality Affects the Firm Performance with the Moderating Role of the Product Market Competition: Empirical Evidence from Pakistani Manufacturing Firms. (2020). Latief, Rashid ; Javeed, Sohail Ahmad ; Sattar, Usman. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:10:p:4153-:d:360125. Full description at Econpapers \|\| Download paper
2020	Shareholders control rights, family ownership and the firms leverage decisions. (2020). Liu, Jia ; Amin, Qazi Awais. In: International Review of Financial Analysis. RePEc:eee:finana:v:72:y:2020:i:c:s1057521920302350. Full description at Econpapers \|\| Download paper
2020	Measuring What Is Not SeenÃ¢â¬âTransparency and Good Governance Nonprofit Indicators to Overcome the Limitations of Accounting Models. (2020). Rodriguez, Rosa M ; Labella, Alvaro ; Ortega-Rodriguez, Cristina ; Liceran-Gutierrez, Ana ; Moreno-Albarracin, Antonio Luis. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:18:p:7275-:d:409037. Full description at Econpapers \|\| Download paper
2020	Transparency as A Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review. (2020). Moreno-Albarracin, Antonio Luis ; Liceran-Gutierrez, Ana ; Ortega-Rodriguez, Cristina. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:14:p:5834-:d:387004. Full description at Econpapers \|\| Download paper
2020	Disciplining human rights organisations through an accounting regulation: A case of the âforeign agentsâ law in Russia. (2020). Khadaroo, Iqbal ; Goncharenko, Galina. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:72:y:2020:i:c:s104523541930108x. Full description at Econpapers \|\| Download paper
2020	Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. (2020). Ntim, Collins ; Pyke, Chris ; Abdou, Hussein A ; Elamer, Ahmed A. In: Global Finance Journal. RePEc:eee:glofin:v:46:y:2020:i:c:s1044028318302035. Full description at Econpapers \|\| Download paper
2020	Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies. (2020). Cardoni, Andrea ; de Luca, Francesco ; Kiseleva, Evgeniia ; Ho-Tan-Phat Phan, . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1776-:d:325888. Full description at Econpapers \|\| Download paper
2020	DIY Entrepreneurship: a decision-pathway framework for ethical thought structures. (2020). Adams, Kweku ; Wincent, Joakim ; Jeaneth, Johansson ; al Shammakhi, Badriya N ; Rodgers, Waymond. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:161:y:2020:i:c:s0040162520311161. Full description at Econpapers \|\| Download paper
2020	Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435. Full description at Econpapers \|\| Download paper
2020	Case Study Analysis of Sustainability Reporting of an Agri-Food Giant. (2020). Kubickova, Dana ; Jindrichovska, Irena ; Mocanu, Mihaela ; Kubikova, Dana ; Jindichovska, Irena . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:11:p:4491-:d:366000. Full description at Econpapers \|\| Download paper
2020	Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR. (2020). Tamvada, Mallika. In: International Journal of Corporate Social Responsibility. RePEc:spr:ijocsr:v:5:y:2020:i:1:d:10.1186_s40991-019-0045-8. Full description at Econpapers \|\| Download paper
2020	Sustaining wealth: Simulating a sovereign wealth fund for the UKs oil and gas resources, past and future. (2020). Atkinson, Giles ; Hamilton, Kirk. In: Energy Policy. RePEc:eee:enepol:v:139:y:2020:i:c:s0301421520300331. 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	Sustaining wealth: simulating a sovereign wealth fund for the UKâs oil and gas resources, past and future. (2020). Hamilton, Kirk ; Atkinson, Giles. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:103564. 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

Recent citations

Recent citations received in 2020

Year	Citing document
2020	Motivations and impacts of sustainability reporting in the Indo?Pacific region: Normative and instrumental stakeholder approaches. (2020). Tilt, Carol ; Qian, Wei ; Kuruppu, Sanjaya ; Dissanayake, Dinithi. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3370-3384. Full description at Econpapers \|\| Download paper
2020	FINANCIAL AUDIT AND FINANCIAL REPORTING UNDER IFRS IN THE CONTEXT OF CORONAVIRUS. (2020). Moldoveanu, Valentin ; Cazazian, Rafaela ; Tache, Marta. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2020:v:6:p:103-111. 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	Companiesâ Sustainable Growth, Accounting Quality, and Investments Performances. The Case of the Romanian Capital Market. (2020). Carp, Mihai ; Afrsinei, Mihai-Bogdan ; Georgescu, Iuliana Eugenia ; Toma, Constantin ; Pvloaia, Leontina. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:22:p:9748-:d:449331. Full description at Econpapers \|\| Download paper
2020	Board gender diversity, audit committee and financial performance: evidence from Nigeria. (2020). Mgbame, Chijoke Oscar ; Boateng, Agyenim ; Chijoke-Mgbame, Aruoriwo Marian. In: Accounting Forum. RePEc:taf:accfor:v:44:y:2020:i:3:p:262-286. Full description at Econpapers \|\| Download paper
2020	Portuguese Experience With IFRS Adoption As Perceived By Auditors. (2020). Adelaide, Martins ; Alexandra, Fontes ; Paula, Silva Ana. In: Journal of Management and Business Administration. Central Europe. RePEc:vrs:jmbace:v:28:y:2020:i:1:p:81-98:n:5. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	Does voluntary disclosure matter when organizations violate stakeholder trust?. (2019). Faulk, Lewis ; Willems, Jurgen. In: Journal of Behavioral Public Administration. RePEc:bpd:articl:v:2:y:2019:i:1:jbpa.21.45. Full description at Econpapers \|\| Download paper
2019	Putting Humpty Together Again: How Reputation Regulation Fails the Charitable Sector. (2019). Susan, Phillips . In: Nonprofit Policy Forum. RePEc:bpj:nonpfo:v:10:y:2019:i:4:p:11:n:3. Full description at Econpapers \|\| Download paper
2019	Accounting societys acceptability of carbon taxes: Expectations and reality. (2019). Elamer, Ahmed A ; McLaughlin, Craig ; Gaber, Hazem Rasheed ; Alhares, Aws ; Glen, Thomas. In: Energy Policy. RePEc:eee:enepol:v:131:y:2019:i:c:p:302-311. Full description at Econpapers \|\| Download paper
2019	The impact of foreignness on the compliance with cybersecurity controls. (2019). Xie, Feixue ; Alhendi, Eyad ; Rodgers, Waymond. In: Journal of World Business. RePEc:eee:worbus:v:54:y:2019:i:6:1. Full description at Econpapers \|\| Download paper
2019	Sustainability and Firm Performance: A Review and Analysis Using Algorithmic Pathways in the Throughput Model. (2019). Gamble, George ; al Habsi, Mouza ; Rodgers, Waymond. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:14:p:3783-:d:247257. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document

Recent citations received in 2017

Year	Citing document
2017	The teaching-research gestalt in accounting: A cluster analytic approach. (2017). Marriott, Neil ; Duff, Angus. In: The British Accounting Review. RePEc:eee:bracre:v:49:y:2017:i:4:p:413-428. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	48	198
2	Business Strategy and the Environment / Wiley Blackwell	35	104
3	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	32	102
4	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	22	79
5	Journal of Business Ethics / Springer	83	55
6	The British Accounting Review / Elsevier	11	46
7	Journal of Management & Governance / Springer	26	25
8	Journal of International Accounting, Auditing and Taxation / Elsevier	14	25
9	International Journal of Disclosure and Governance / Palgrave Macmillan	4	23
10	Journal of Business Research / Elsevier	80	21
11	Abacus / Accounting Foundation, University of Sydney	24	17