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Citation Profile [Updated: 2021-04-01 17:48:24]
5 Years H
5
Impact Factor
0.19
5 Years IF
0.26
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 0.1
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 0.38 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 0.46 0 0 0 0 0 0 0 0 0 0 0.21
2006 0 0.46 0 0 0 0 0 0 0 0 0 0 0.21
2007 0 0.42 0 0 20 20 1 0 0 0 0 0 0.18
2008 0 0.44 0.13 0 20 40 14 5 5 20 20 5 100 5 0.25 0.2
2009 0.08 0.43 0.06 0.08 14 54 15 3 8 40 3 40 3 3 100 0 0.21
2010 0.06 0.43 0.03 0.04 15 69 11 2 10 34 2 54 2 1 50 0 0.18
2011 0.07 0.45 0.04 0.04 12 81 1 3 13 29 2 69 3 2 66.7 0 0.2
2012 0 0.45 0.01 0.01 17 98 10 1 14 27 81 1 1 100 0 0.19
2013 0.03 0.51 0.02 0.01 15 113 12 2 16 29 1 78 1 2 100 0 0.21
2014 0 0.53 0.05 0.05 17 130 6 6 22 32 73 4 1 16.7 0 0.2
2015 0.03 0.52 0.02 0.01 17 147 9 3 25 32 1 76 1 2 66.7 0 0.2
2016 0 0.52 0.03 0.01 13 160 10 4 29 34 78 1 3 75 1 0.08 0.19
2017 0.13 0.53 0.09 0.09 15 175 10 15 44 30 4 79 7 10 66.7 0 0.19
2018 0.21 0.59 0.14 0.16 18 193 13 27 71 28 6 77 12 3 11.1 1 0.06 0.23
2019 0.24 0.66 0.11 0.18 13 206 0 22 93 33 8 80 14 1 4.5 0 0.24
2020 0.19 0.99 0.16 0.26 15 221 0 35 128 31 6 76 20 5 14.3 1 0.07 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
12009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?. (2009). Magnan, Michel L. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:3:p:189-213.

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8
22013Factors Influencing Corporate Environmental Disclosures. (2013). Wegener, Matt ; Li, Jingyu ; Felton, Sandra ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

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6
32010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. (2010). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:4:p:271-289.

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6
42008Canadian Evidence on the Constructive Capitalization of Operating Leases. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

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5
52018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

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5
62008Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud. (2008). Jamal, Karim. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:2:p:97-110.

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4
72015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Liu, Guoping ; Sun, Jerry. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

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4
82009Proposed Changes in Lease Accounting and Private Business Bankers Credit Decisions. (2009). Durocher, Sylvain ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:9-42.

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4
92018Three Decades of IPO Markets in Canada: Evolution, Risk and Return. (2018). Carpentier, Ccile ; Suret, Jeana Marc. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:1:p:123-161.

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4
102015Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

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3
112008The Relationship between Fair Value, Market Value, and Efficient Markets. (2008). Milburn, Alex J. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:293-316.

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3
122010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Richardson, Alan J ; Raviv, Tal. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

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3
132012Unresolved Issues about the Proposed CPA Certification Program. (2012). Lento, Camillo ; Sayed, Naqi ; Ryan, Joa Anne. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:137-144.

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3
142018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

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3
152014Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures. (2014). MacGregor, Jason ; Stuebs, Martin. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:4:p:309-324.

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3
162012Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada. (2012). Guo, Ken H. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:111-130.

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3
172016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

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3
182017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Jizi, Mohammad I ; Dixon, Robert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

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3
192016The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Armitage, Howard M ; Glynn, John ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

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3
202016Managing Revenue and Costs to Implement Strategy: The Conference Organizers Dilemma. (2016). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:331-335.

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3
212012Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada. (2012). Richardson, Alan J ; Kilfoyle, Eksa. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:77-109.

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3
222014An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students. (2014). Smith, Kenneth J ; Haight, Timothy G ; Rosenberg, Donald L. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:1:p:29-59.

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2
232017Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS. (2017). Wegener, Matthew ; Labelle, Ral. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:139-168.

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2
242013The Effect of Reversibility on a Managers Decision to Record Asset Impairments. (2013). Trottier, Kim . In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:1-22.

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2
252013XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS. (2013). Valentinetti, Diego ; Rea, Michele A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:3:p:237-259.

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2
262008A Strategy for Dealing with Financial Reporting Fraud: Fewer Mandates, More Auditing. (2008). Salterio, Steven E. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:2:p:111-122.

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2
272017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

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2
282010Culture Matters: How Our Culture Affects the Audit. (2010). Cowperthwaite, Philip. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:175-215.

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2
292017Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada. (2017). Brouard, Franois ; Durocher, Sylvain ; Bujaki, Merridee. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:105-127.

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2
302012Evaluating Constructive Lease Capitalization and Off‐Balance‐Sheet Financing: An Instructional Case with FedEx and UPS. (2012). Duke, Joanne C ; Hsieh, Sua Jane ; Franz, David. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:1:p:57-69.

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2
312009Financial Reporting for Private Companies: The Canadian Experience. (2009). Rennie, Morina D ; Senkow, David W. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:43-68.

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2
322013Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison. (2013). Salterio, Steven E ; Schmidt, Regan N. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:23-51.

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2
332015Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?. (2015). Khan, Shahid ; Wright, Michael ; Warsame, Hussein ; Anderson, Mark. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:276-302.

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1
342009Smith & Jones LLP: Charting a Path to the Future. (2009). Sheehan, Norman T. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:2:p:165-177.

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1
352011Dr. PC: A Multimedia Management Control Case. (2011). Sheehan, Norman T ; Vaidyanathan, Ganesh. In: Accounting Perspectives. RePEc:wly:accper:v:10:y:2011:i:4:p:285-291.

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1
362018Barriers to Transferring Auditing Research to Standard Setters. (2018). Hoang, Kris ; Sylph, Jim ; Salterio, Steven E. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:427-452.

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1
372016The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing. (2016). Bdard, Jean ; Courteau, Lucie ; Coulombe, Daniel. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:235-267.

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1
382017Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings. (2017). Lopatta, Kerstin ; Jaeschke, Reemda ; Gloger, Mario Albert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:315-343.

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1
392009The Development of a Conceptual Framework for the Design, Delivery, and Assessment of a Typical Management Accounting Syllabus. (2009). Wessels, Philippus L ; Roos, Shelleya Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:2:p:147-164.

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1
402011XBRL and Accruals: Empirical Evidence from China. (2011). Peng, Emma Yan ; Tan, Christine ; Shon, John. In: Accounting Perspectives. RePEc:wly:accper:v:10:y:2011:i:2:p:109-138.

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1
412012Principles‐Based Reasoning about Accounting Estimates. (2012). Smieliauskas, Wally. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:4:p:259-296.

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1
422008Auditors Affirmations of Compliance with IFRS around the World: An Exploratory Study. (2008). Nobes, Christopher W ; Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:279-292.

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1
432016Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry. (2016). , Mary ; Song, Victor. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:2:p:89-130.

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1
442017Productivity in Top‐10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century. (2017). Bujaki, Merridee L ; McConomy, Bruce J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:269-313.

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1
452013Investor Attention and Earnings Management around the World. (2013). Jin, Justin Y. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:2:p:165-187.

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1
462007Predicting Business Failures in Canada. (2007). Sun, Jerry Y ; Kennedy, Duane B ; Boritz, Efrim J. In: Accounting Perspectives. RePEc:wly:accper:v:6:y:2007:i:2:p:141-165.

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1
472015Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Gordon, Elizabeth A ; Burnett, Brian M. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:212-249.

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1
482012Credibility Attributes and Investor Perceptions of Non‐GAAP Earnings Exclusions. (2012). Entwistle, Gary M ; Mbagwu, Chima ; Feltham, Glenn D. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:4:p:229-257.

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1
492018Environmental and Social Matters in Mandatory Corporate Reporting: An Academic Note. (2018). Schneider, Thomas ; Paananen, Mari ; Michelon, Giovanna. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:275-305.

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1
502014Fair Value Measurements of Control Premiums. (2014). Badenhorst, Wessel M. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:3:p:173-188.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12013Factors Influencing Corporate Environmental Disclosures. (2013). Wegener, Matt ; Li, Jingyu ; Felton, Sandra ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

Full description at Econpapers || Download paper

5
22018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

5
32017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Jizi, Mohammad I ; Dixon, Robert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

Full description at Econpapers || Download paper

3
42014Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures. (2014). MacGregor, Jason ; Stuebs, Martin. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:4:p:309-324.

Full description at Econpapers || Download paper

3
52018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

Full description at Econpapers || Download paper

3
62015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Liu, Guoping ; Sun, Jerry. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

Full description at Econpapers || Download paper

3
72018Three Decades of IPO Markets in Canada: Evolution, Risk and Return. (2018). Carpentier, Ccile ; Suret, Jeana Marc. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:1:p:123-161.

Full description at Econpapers || Download paper

3
82014An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students. (2014). Smith, Kenneth J ; Haight, Timothy G ; Rosenberg, Donald L. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:1:p:29-59.

Full description at Econpapers || Download paper

2
92016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

Full description at Econpapers || Download paper

2
102009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?. (2009). Magnan, Michel L. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:3:p:189-213.

Full description at Econpapers || Download paper

2
112016The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Armitage, Howard M ; Glynn, John ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

Full description at Econpapers || Download paper

2
122015Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

Full description at Econpapers || Download paper

2
132010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. (2010). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:4:p:271-289.

Full description at Econpapers || Download paper

2
142009Proposed Changes in Lease Accounting and Private Business Bankers Credit Decisions. (2009). Durocher, Sylvain ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:9-42.

Full description at Econpapers || Download paper

2
152012Evaluating Constructive Lease Capitalization and Off‐Balance‐Sheet Financing: An Instructional Case with FedEx and UPS. (2012). Duke, Joanne C ; Hsieh, Sua Jane ; Franz, David. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:1:p:57-69.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 6
YearTitle
2020The Effect of Corporate Social Performance on Audit Hours: Moderating Role of the Emphasis of Matter Paragraphs in Audit Report. (2020). Jung, Nam Chul ; Ah, Hyun. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:3:p:931-:d:313530.

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2020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Swierszcz, Ada ; Shah, Jhankrut Mukesh ; Partridge, Katharine ; Choi, Tony Jaehyun ; Bohr, Kathrin. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

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2020The Use of Blockchains to Enhance Sustainability Reporting and Assurance†. (2020). Castonguay, John Jack ; Bakarich, Kathleen M ; O'Brien, Patrick E. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:389-412.

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2020La diffusion des informations environnementales par les entreprises camerounaises : Typologie des acteurs et des pratiques comptables. (2020). Ngantchou, Alexis ; Djeugou, Josiane Gaelle ; Ewane, Jean Christian. In: Post-Print. RePEc:hal:journl:halshs-03133686.

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2020Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?. (2020). Mussari, Riccardo ; Tommasetti, Aurelio ; Sorrentino, Daniela ; Maione, Gennaro. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1909-:d:327730.

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2020Determinants of outsourced internal audit function: a further analysis. (2020). Al-Qadasi, Adel Ali ; Baatwah, Saeed Rabea. In: Eurasian Business Review. RePEc:spr:eurasi:v:10:y:2020:i:4:d:10.1007_s40821-019-00142-9.

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Recent citations
Recent citations received in 2018

YearCiting document
2018Entrepreneurs and Junior Markets: An Assessment. (2018). Suret, Jean-Marc ; Carpentier, Cecile. In: CIRANO Working Papers. RePEc:cir:cirwor:2018s-18.

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Recent citations received in 2017

YearCiting document