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Citation Profile [Updated: 2021-04-01 17:48:24]
5 Years H
19
Impact Factor
0.58
5 Years IF
0.68
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 10 10 7 0 0 0 0 0 0.1
1997 0 0.22 0 0 35 45 61 0 10 10 0 0 0.1
1998 0.02 0.26 0.01 0.02 22 67 165 1 1 45 1 45 1 0 0 0.12
1999 0.05 0.27 0.04 0.04 31 98 63 4 5 57 3 67 3 0 0 0.13
2000 0.08 0.32 0.04 0.04 31 129 68 5 10 53 4 98 4 0 0 0.14
2001 0.06 0.35 0.05 0.04 24 153 17 8 18 62 4 129 5 7 87.5 0 0.15
2002 0 0.38 0 0 26 179 29 18 55 143 0 0 0.19
2003 0 0.4 0.07 0.08 32 211 81 14 32 50 134 11 6 42.9 0 0.19
2004 0.05 0.44 0.05 0.04 39 250 43 12 44 58 3 144 6 6 50 0 0.2
2005 0.06 0.46 0.09 0.06 31 281 44 26 70 71 4 152 9 6 23.1 0 0.21
2006 0.03 0.46 0.06 0.03 53 334 157 21 91 70 2 152 4 3 14.3 1 0.02 0.21
2007 0.01 0.42 0.08 0.04 42 376 76 30 121 84 1 181 7 4 13.3 0 0.18
2008 0.01 0.44 0.05 0.01 35 411 112 19 140 95 1 197 2 1 5.3 2 0.06 0.2
2009 0.12 0.43 0.08 0.07 35 446 78 37 177 77 9 200 13 3 8.1 0 0.21
2010 0.09 0.43 0.08 0.06 38 484 149 41 218 70 6 196 12 12 29.3 9 0.24 0.18
2011 0.05 0.45 0.09 0.07 28 512 204 45 263 73 4 203 14 1 2.2 4 0.14 0.2
2012 0.12 0.45 0.11 0.11 29 541 108 58 321 66 8 178 20 9 15.5 2 0.07 0.19
2013 0.35 0.51 0.13 0.17 30 571 139 76 397 57 20 165 28 8 10.5 5 0.17 0.21
2014 0.46 0.53 0.2 0.33 31 602 136 119 516 59 27 160 52 22 18.5 2 0.06 0.2
2015 0.46 0.52 0.21 0.39 41 643 99 138 654 61 28 156 61 15 10.9 2 0.05 0.2
2016 0.28 0.52 0.22 0.44 40 683 93 151 805 72 20 159 70 11 7.3 1 0.03 0.19
2017 0.36 0.53 0.3 0.51 37 720 95 213 1018 81 29 171 87 28 13.1 2 0.05 0.19
2018 0.53 0.59 0.51 0.56 38 758 67 384 1402 77 41 179 101 26 6.8 5 0.13 0.23
2019 0.6 0.66 0.47 0.53 36 794 15 371 1773 75 45 187 99 1 0.3 1 0.03 0.24
2020 0.58 0.99 0.56 0.68 35 829 4 461 2234 74 43 192 131 0 2 0.06 0.4
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
#YearTitleCited
12006International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27.

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65
22011The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266.

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50
31998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41.

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49
41998Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224.

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41
52008Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159.

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41
62010Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256.

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39
72011Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144.

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39
82011A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437.

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29
92003Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185.

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28
102011International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285.

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28
112013Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204.

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27
121998International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188.

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27
132016Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195.

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27
142011New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328.

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26
152013The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111.

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21
162012Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260.

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21
172007Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44.

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21
182010International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187.

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21
192013How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481.

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20
202000Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326.

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19
212006The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245.

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19
222010Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210.

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19
232006Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40.

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19
242005The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349.

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18
251997Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:3:p:219-228.

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18
262013The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327.

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18
272014Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438.

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16
282008Has the importance of intangibles really grown? And if so, why?. (2008). Basu, Sudipta ; Waymire, Gregory. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:171-190.

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16
292013The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383.

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16
302010Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148.

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15
312014Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490.

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15
322008Determinants of intellectual capital disclosure in prospectuses of initial public offerings. (2008). Singh, Inder Pal ; J--L W. Mitchell Van der Zahn, . In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:409-431.

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15
332004Disclosure compliance with national accounting standards by listed companies in South Asia. (2004). Henry, Darren ; Ahmed, Kamran ; Ali, Muhammad. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:3:p:183-199.

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15
342011The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458.

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15
352017Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502.

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14
362015How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386.

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14
371999Are large auditors more accurate than small auditors?. (1999). Lennox, Clive. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:3:p:217-227.

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14
382009Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35.

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14
392010Bias in the tone of forward‐looking narratives. (2010). Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:4:p:371-390.

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14
401998Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs. (1998). Adams, Carol ; Gray, S. J. ; Weetman, P. ; E. A. E. Jones, . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:189-208.

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13
412000The investment opportunity set and the voluntary use of outside directors: New Zealand evidence. (2000). Hossain, Monzur ; Adams, M ; Cahan, S. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:263-273.

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13
422014The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259.

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13
432018The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, Hervé ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548.

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13
441998The impact of constructive operating lease capitalisation on key accounting ratios. (1998). Beattie, Vivien ; Goodacre, Alan ; Edwards, Keith. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:233-254.

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13
452012Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344.

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13
462012The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418.

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12
472011IFRS monopoly: the Pied Piper of financial reporting. (2011). Sunder, Shyam. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:291-306.

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12
482007Is fair value accounting information relevant and reliable? Evidence from capital market research. (2007). Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:19-30.

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12
492010How can we measure the costs and benefits of changes in financial reporting standards?. (2010). Schipper, Katherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:309-327.

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11
502015The implications of research on accounting conservatism for accounting standard setting. (2015). Mora, Araceli ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:5:p:620-650.

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11
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12006International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27.

Full description at Econpapers || Download paper

28
21998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41.

Full description at Econpapers || Download paper

28
32011Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144.

Full description at Econpapers || Download paper

21
42010Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256.

Full description at Econpapers || Download paper

20
52016Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195.

Full description at Econpapers || Download paper

20
62008Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159.

Full description at Econpapers || Download paper

18
72003Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185.

Full description at Econpapers || Download paper

15
82018The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, Hervé ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548.

Full description at Econpapers || Download paper

13
92017Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502.

Full description at Econpapers || Download paper

11
102010Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148.

Full description at Econpapers || Download paper

10
112010Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210.

Full description at Econpapers || Download paper

9
122010Bias in the tone of forward‐looking narratives. (2010). Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:4:p:371-390.

Full description at Econpapers || Download paper

9
132007Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44.

Full description at Econpapers || Download paper

9
142011A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437.

Full description at Econpapers || Download paper

9
152005The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349.

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9
162016The environmental disclosures of the electricity generation industry: a global perspective. (2016). Alrazi, Bakhtiar ; van Staden, Chris J ; de Villiers, Charl. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:6:p:665-701.

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8
172006Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40.

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8
182015The implications of research on accounting conservatism for accounting standard setting. (2015). Mora, Araceli ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:5:p:620-650.

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8
192014Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490.

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8
202015How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386.

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7
212017The contents of assurance statements for sustainability reports and information asymmetry. (2017). Fuhrmann, Stephan ; Guenther, Thomas W ; Looks, Elisabeth ; Ott, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:4:p:369-400.

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7
222017The effect of financial leverage on real and accrual-based earnings management. (2017). Tsekrekos, Andrianos ; Anagnostopoulou, Seraina. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:2:p:191-236.

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7
232005The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. (2005). Agbejule, Adebayo . In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:295-305.

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7
242006Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?. (2006). Gray, Rob. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:65-88.

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7
252014The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259.

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7
262003Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Walker, Martin ; Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294.

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7
272018Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Odwyer, Brendan ; Bebbington, Jan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522.

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7
282018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608.

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7
292017Auditing private companies: what do we know?. (2017). Vanstraelen, Ann ; Schelleman, Caren. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584.

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7
302006The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245.

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7
312009Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35.

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6
322011The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458.

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6
332011New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328.

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342011The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266.

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352005Earnings management of distressed firms during debt renegotiation. (2005). Saleh, Norman ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:1:p:69-86.

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362017Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. (2017). Ipino, Elisabetta ; Parbonetti, Antonio. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:91-121.

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372014Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438.

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382000Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326.

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392014Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Durocher, Sylvain ; Gendron, Yves. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655.

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402010Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs. (2010). O'Dwyer, Brendan ; Unerman, Jeffrey. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:5:p:451-471.

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6
412012Opportunistic disclosure in press release headlines. (2012). Osma, Beatriz Garca ; Jones, Michael John ; Guillamon-Saorin, Encarna. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:143-168.

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5
422018The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493.

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432007Twenty‐five years of the Taffler z‐score model: Does it really have predictive ability?. (2007). Agarwal, Vineet ; Taffler, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:4:p:285-300.

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441997Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems. (1997). Chong, Vincent. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:4:p:268-276.

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452013Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204.

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462015The forms of repetition in social and environmental reports: insights from Humes notion of impressions. (2015). Pesci, Caterina ; Soobaroyen, Teerooven ; Costa, Ericka. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:6-7:p:765-800.

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472017Private company finance and financial reporting. (2017). Hope, Ole-Kristian ; Vyas, Dushyantkumar. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:506-537.

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482012Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260.

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492014The audit expectation gap: existence, causes, and the impact of changes. (2014). Ruhnke, Klaus ; Schmidt, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:572-601.

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502009The effects of voluntary disclosure and dividend propensity on prices leading earnings. (2009). Hussainey, Khaled ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:37-55.

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Citing documents used to compute impact factor: 43
YearTitle
2020How 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.

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2020Analysis of Equity Valuation Models and Target Price Accuracy: An Evidence From Analyst Reports in Indonesia. (2020). Robiyanto, Robiyanto ; Pelealu, Ryan Joshua ; Frensidy, Budi. In: SAGE Open. RePEc:sae:sagope:v:10:y:2020:i:4:p:2158244020949507.

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2020The consequences of discount rate selection for defined benefit liabilities. (2020). Scott, Tom ; Ma, Nelson ; Fahad, Nafiz. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:1:s1815566920300035.

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2020Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries. (2020). Heaney, Richard ; Moy, Melissa ; van Zyl, Warrick ; Tarca, Ann. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:3:s181556692030028x.

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2020Motivations 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.

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2020Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights. (2020). Andrew, Jane ; Baker, Max. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:35-65.

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2020Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs. (2020). Glaum, Martin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:72:y:2020:i:2:d:10.1007_s41464-020-00087-x.

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2020Microfinance institutions and International Financial Reporting Standards: An exploratory analysis. (2020). TchakouteTchuigoua, Hubert ; Pignatel, Isabelle. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531920302415.

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2020Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector. (2020). Arena, Marika ; Sinha, Vikash Kumar. In: Journal of Business Ethics. RePEc:kap:jbuset:v:162:y:2020:i:1:d:10.1007_s10551-018-3969-0.

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2020Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics. (2020). Endenich, Christoph ; Trapp, Rouven. In: Journal of Business Ethics. RePEc:kap:jbuset:v:163:y:2020:i:2:d:10.1007_s10551-018-4034-8.

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2020The impact of corporate tax avoidance on analyst coverage and forecasts. (2020). Taffler, Richard ; Ren, Helen Mengbing ; He, Guanming. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:54:y:2020:i:2:d:10.1007_s11156-019-00795-7.

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2020IS DIVERSIFICATION A JOB SAFETY NET FOR SELL‐SIDE ANALYSTS?. (2020). Devides, Zhanel B ; Balashov, Vadim S. In: Journal of Financial Research. RePEc:bla:jfnres:v:43:y:2020:i:3:p:543-573.

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2020Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations. (2020). Lusch, Stephen J ; Hamilton, Russ ; Drake, Katharine D. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s0165410120300197.

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2020Climate governance effects on carbon disclosure and performance. (2020). Zaman, Mahbub ; Houqe, Muhammad Nurul ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919301052.

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2020Toward a Quadruple Bottom Line: Social Disclosure and Financial Performance in the Banking Sector. (2020). Toma, Pierluigi ; Morrone, Domenico ; Tarulli, Annunziata ; Manta, Francesco. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:10:p:4038-:d:358271.

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2020Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies. (2020). Badia, Francesco ; Tallaki, Mouhcine ; Bracci, Enrico. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:11:p:4525-:d:366507.

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2020Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective. (2020). Gazzola, Patrizia ; Grechi, Daniele ; Amelio, Stefano ; Pezzetti, Roberta. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:15:p:6063-:d:390967.

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2020Investigations Regarding the Linguistic Register Used by Managers to Convey to Stakeholders a Positive View of Their Company, in the Context of the Business Sustainability Desideratum. (2020). Chersan, Ionela-Corina ; Chiril, Viorica ; IFRIM, Mihaela ; Danile, Magdalena ; Bostan, Ionel. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:17:p:6867-:d:403290.

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2020Revisiting the effectiveness of the German accounting enforcement reforms: a replication study. (2020). Nevrela, Alexander ; Gros, Marius. In: Management Review Quarterly. RePEc:spr:manrev:v:70:y:2020:i:1:d:10.1007_s11301-019-00162-9.

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2020Reproducibility in Accounting Research: Views of the Research Community. (2020). Leuz, Christian ; Lang, Mark ; Hail, Luzi. In: Journal of Accounting Research. RePEc:bla:joares:v:58:y:2020:i:2:p:519-543.

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2020Market reaction to regulatory policy changes in financial statements filings: evidence from Turkey. (2020). Elik, Tankut T ; Aksoy, Mine ; Yilmaz, Mustafa K. In: Eurasian Economic Review. RePEc:spr:eurase:v:10:y:2020:i:4:d:10.1007_s40822-020-00142-5.

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2020A systematic review of the business case for corporate social responsibility and firm performance. (2020). Kong, Yusheng ; Bawuah, Jonas ; Antwiadjei, Alex. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:2:p:444-454.

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2020Blockchain Technology for Sustainable Supply Chain Management: A Systematic Literature Review and a Classification Framework. (2020). Sharma, Suneel ; Chandra, Shalini ; Paliwal, Vineet. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:18:p:7638-:d:414321.

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2020Creating Shared Values by Integrating UN Sustainable Development Goals in Corporate Communication—The Case of Apparel Retail. (2020). Mark-Herbert, Cecilia ; Olofsson, Linnea. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:21:p:8806-:d:433570.

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2020Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field. (2020). Odwyer, Brendan ; Clune, Conor. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:85:y:2020:i:c:s0361368220300234.

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2020Risks from self-referential peer review echo chambers developing in research fields. (2020). Unerman, Jeffrey. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:5:s0890838920300305.

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2020Connecting earnings management and corporate social responsibility: A renewed perspective. (2020). Maglio, Roberto ; Lombardi, Rosa ; Agliata, Francesco ; Rey, Andrea. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:2:p:1108-1116.

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2020The association between political connection and stock price crash risk: Using financial reporting quality as a moderator. (2020). Huang, Yi-Hua ; Lin, Sheng-Wei ; Fang, Tzu-Yi . In: Finance Research Letters. RePEc:eee:finlet:v:34:y:2020:i:c:s1544612319302715.

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2020Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry. (2020). Uddin, Md Borhan ; Jiang, Haiyan ; Habib, Ahsan ; Sangchan, Pinprapa. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:2:p:123-143.

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2020The Impact of Fair Value Accounting on Information Asymmetry: Evidence from Jordanian Banking Sector. (2020). Fayad, Mohammad Abdullah. In: International Business Research. RePEc:ibn:ibrjnl:v:13:y:2020:i:9:p:55.

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2020The 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.

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2020Auditors are known by the companies they keep. (2020). Sutherland, Andrew ; Zehms, Karla M ; Minnis, Michael ; Kowaleski, Zachary T ; Cook, Jonathan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s0165410120300161.

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2020The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange. (2020). Filos, Ioannis ; Tasios, Stergios ; Chytis, Evangelos. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:17:y:2020:i:1:d:10.1057_s41310-020-00072-3.

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2020On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Spengel, Christoph ; Muller, Raphael ; Vay, Heiko. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20063.

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2020ECONOMETRICS MEETS SENTIMENT: AN OVERVIEW OF METHODOLOGY AND APPLICATIONS. (2020). Boudt, Kris ; Algaba, Andres ; Borms, Samuel ; Bluteau, Keven ; Ardia, David. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:34:y:2020:i:3:p:512-547.

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2020Comprehensive review of text-mining applications in finance. (2020). Shah, Manan ; Kheruwala, Hamza Abubakar ; Dengre, Vinya ; Gupta, Aaryan. In: Financial Innovation. RePEc:spr:fininn:v:6:y:2020:i:1:d:10.1186_s40854-020-00205-1.

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2020Bank competition, concentration and EU SME cost of debt. (2020). Han, Liang ; Wang, Xiaodong ; Huang, Xing. In: International Review of Financial Analysis. RePEc:eee:finana:v:71:y:2020:i:c:s1057521920301782.

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2020Macro uncertainty, analyst performance, and managerial ability. (2020). Sang, Fangjun ; Zhu, Zhaobo ; Ruan, Lufei ; Chen, Min. In: Eurasian Business Review. RePEc:spr:eurasi:v:10:y:2020:i:3:d:10.1007_s40821-020-00148-8.

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2020How do strategic leaders engage with social media? A theoretical framework for research and practice. (2020). Simsek, Zeki ; Heavey, Ciaran ; Risius, Marten ; Kyprianou, Christina. In: Strategic Management Journal. RePEc:bla:stratm:v:41:y:2020:i:8:p:1490-1527.

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2020Investor ambiguity, systemic banking risk and economic activity: The case of too-big-to-fail. (2020). Trigeorgis, Lenos ; Driouchi, Tarik. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s0929119919309332.

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2020Does Working Capital Affect Family Firms’ Decision-Making in Laos? Evidence from a Two-Wave Cross-Lagged Approach. (2020). Shen, H L ; Daovisan, Hanvedes. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:7:p:2658-:d:337902.

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2020Digital data and management accounting: why we need to rethink research methods. (2020). Bhimani, Alnoor. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00295-z.

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2020Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession. (2020). Nguyen, Lan Anh ; Kend, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:269-282.

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Recent citations
Recent citations received in 2020

YearCiting document
2020Its OK to pay well, if you write well: The effects of remuneration disclosure readability. (2020). Hemmings, Danial ; Williams, Gwion ; Hodgkinson, Lynn. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:5-6:p:547-586.

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2020Beyond 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.

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Recent citations received in 2019

YearCiting document
2019Political Connections and Stock Price Crash Risk: Empirical Evidence from the Fall of Suharto. (2019). Rumayya, Rumayya ; Nasih, Mohammad ; Lam, Brian ; Harymawan, Iman . In: International Journal of Financial Studies. RePEc:gam:jijfss:v:7:y:2019:i:3:p:49-:d:266263.

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Recent citations received in 2018

YearCiting document
2018Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122.

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2018Studies on the impact of accounting information and assurance on commercial lending judgments. (2018). Schneider, Arnold. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:63-74.

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2018Internal control risk and audit fees: Evidence from China. (2018). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:266-287.

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2018Analysis of the Sustainable Development Indicators in the OECD Countries. (2018). Megyesiova, Silvia ; Lieskovska, Vanda . In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4554-:d:187257.

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2018Voluntary application of IFRS by unlisted companies: evidence from the Italian context. (2018). Fabio, Costanza. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:15:y:2018:i:2:d:10.1057_s41310-018-0037-z.

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Recent citations received in 2017

YearCiting document
2017It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers. (2017). Chaidali, Panagioula ; Jones, Michael John. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:48:y:2017:i:c:p:1-20.

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2017Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia. (2017). Rudyanto, Astrid. In: GATR Journals. RePEc:gtr:gatrjs:afr147.

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