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Australian Accounting Review / CPA Australia

Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
21
Impact Factor (IF)
0.49
5 Years IF
0.52
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
1991 0 0.1 0 0 7 7 4 0 0 0 0 0 0.05
1992 0 0.11 0 0 15 22 7 0 7 7 0 0 0.05
1993 0.09 0.13 0.08 0.09 15 37 22 3 3 22 2 22 2 3 100 1 0.07 0.06
1994 0.13 0.14 0.1 0.11 14 51 16 5 8 30 4 37 4 5 100 0 0.06
1995 0.07 0.22 0.07 0.06 17 68 60 5 13 29 2 51 3 4 80 2 0.12 0.1
1996 0.1 0.25 0.06 0.07 18 86 34 5 18 31 3 68 5 5 100 0 0.12
1997 0.11 0.24 0.14 0.08 17 103 38 14 32 35 4 79 6 11 78.6 3 0.18 0.11
1998 0.09 0.28 0.07 0.05 20 123 35 8 40 35 3 81 4 7 87.5 2 0.1 0.13
1999 0.05 0.3 0.09 0.06 18 141 44 13 53 37 2 86 5 10 76.9 4 0.22 0.15
2000 0.08 0.35 0.08 0.07 22 163 76 13 66 38 3 90 6 9 69.2 3 0.14 0.16
2001 0.05 0.38 0.08 0.05 23 186 89 15 81 40 2 95 5 12 80 0 0.17
2002 0.09 0.41 0.11 0.06 23 209 66 24 105 45 4 100 6 24 100 5 0.22 0.21
2003 0.17 0.44 0.21 0.16 25 234 85 48 153 46 8 106 17 31 64.6 4 0.16 0.22
2004 0.04 0.49 0.09 0.06 32 266 122 25 178 48 2 111 7 19 76 6 0.19 0.22
2005 0.14 0.5 0.09 0.12 27 293 104 25 203 57 8 125 15 8 32 1 0.04 0.23
2006 0.12 0.5 0.14 0.16 31 324 105 44 247 59 7 130 21 28 63.6 1 0.03 0.23
2007 0.17 0.46 0.17 0.13 28 352 191 61 308 58 10 138 18 43 70.5 7 0.25 0.2
2008 0.12 0.49 0.18 0.18 33 385 129 70 378 59 7 143 26 29 41.4 4 0.12 0.23
2009 0.18 0.47 0.21 0.2 34 419 164 87 465 61 11 151 30 17 19.5 0 0.23
2010 0.16 0.48 0.24 0.22 39 458 223 108 573 67 11 153 33 50 46.3 4 0.1 0.21
2011 0.15 0.52 0.14 0.16 36 494 228 69 642 73 11 165 27 18 26.1 2 0.06 0.24
2012 0.2 0.51 0.12 0.16 39 533 116 62 704 75 15 170 28 10 16.1 0 0.22
2013 0.24 0.56 0.16 0.21 33 566 162 91 795 75 18 181 38 0 4 0.12 0.24
2014 0.24 0.55 0.22 0.31 24 590 76 129 924 72 17 181 56 26 20.2 2 0.08 0.23
2015 0.35 0.55 0.35 0.34 35 625 109 220 1144 57 20 171 58 50 22.7 0 0.23
2016 0.31 0.53 0.31 0.34 35 660 65 204 1348 59 18 167 56 64 31.4 0 0.21
2017 0.16 0.55 0.32 0.23 37 697 117 220 1568 70 11 166 39 24 10.9 0 0.21
2018 0.35 0.57 0.5 0.48 45 742 98 371 1939 72 25 164 78 129 34.8 3 0.07 0.24
2019 0.3 0.6 0.29 0.27 50 792 82 226 2165 82 25 176 48 0 4 0.08 0.24
2020 0.45 0.73 0.4 0.46 24 816 23 330 2495 95 43 202 93 33 10 13 0.54 0.34
2021 0.49 1.02 0.44 0.52 24 840 27 368 2863 74 36 191 99 45 12.2 24 1 0.38
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years 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
12009Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Stewart, Jenny ; Subramaniam, Nava ; Hodge, Kristy . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194.

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69
22006An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Cooper, Barry J. ; Shelly, Marita ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18.

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55
32011Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Simnett, Roger ; Adams, Sarah . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301.

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51
42007An Examination of Worldwide Assured Sustainability Reporting. (2007). STROHM, CHRISTIANE ; MOCK, THEODORE J. ; SWARTZ, KEVIN M.. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77.

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50
52005A Survey of Sustainability Reporting Practices of Australian Reporting Entities. (2005). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:35:p:89-96.

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38
62010The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. (2010). Cohen, Aaron ; Sayag, Gabriel . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307.

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37
72007An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. (2007). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:78-87.

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34
82010Corporate Governance and Company Performance in Australia. (2010). Christensen, Jacqueline ; Kent, Pamela ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:372-386.

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33
92014Carbon Management Systems and Carbon Mitigation. (2014). Luo, LE ; Tang, Qingliang. In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:1:p:84-98.

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32
102011Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Zvezdov, Dimitar ; Schaltegger, Stefan ; Burritt, Roger L.. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98.

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31
112013Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Bachoo, Kaveen ; Tan, Rebecca ; Wilson, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87.

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29
122012International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. (2012). Albu, Ctlin Nicolae. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:341-352.

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29
131995The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction. (1995). Carnegie, G. D. ; Wolnizer, P. W.. In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:9:p:31-47.

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28
142017Accounting Research: A Bibliometric Analysis. (2017). Merigo, Jose M ; Yang, Jian-Bo. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:71-100.

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27
152004Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable. (2004). Adams, Carol ; Zutshi, Ambika. In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:34:p:31-39.

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26
162008Accounting Classification in the IFRS Era. (2008). Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:191-198.

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25
172010Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. (2010). Deegan, Craig ; Haque, Shamima. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:317-333.

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25
182013The Development of Worldwide Sustainability Reporting Assurance. (2013). Srivastava, Rajendra P. ; MOCK, THEODORE J. ; Rao, Sunita S.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:280-294.

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25
192008Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets. (2008). Clinch, Greg ; Chalmers, Keryn ; Godfrey, Jayne M.. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:237-247.

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23
202011Audit Reports in Australia during the Global Financial Crisis. (2011). Jiang, Alicia Liwei ; Xu, Yang ; Fargher, Neil ; Carson, Elizabeth . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:22-31.

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22
212015Board Diversity and Financial Performance in the Top 500 Australian Firms. (2015). Mather, Paul ; Ahmed, Kamran ; Vafaei, Alireza . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:4:p:413-427.

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22
222007Content Analysis in Accounting Research: the Practical Challenges. (2007). Northcott, Deryl ; Steenkamp, Natasja . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:12-25.

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20
232009Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors. (2009). Morais, Ana Isabel ; Curto, Jose Dias . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:2:p:128-143.

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20
242009Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing. (2009). Finch, Nigel ; Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:4:p:326-336.

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20
252013Corporate Social and Environment-related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country. (2013). Deegan, Craig ; Kamal, Yousuf . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:2:p:117-134.

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20
262019Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. (2019). Leoni, Giulia ; Schmitz, Jana. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:331-342.

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19
271999The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards. (1999). McGregor, Warren . In: Australian Accounting Review. RePEc:bla:ausact:v:9:y:1999:i:17:p:3-8.

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19
282011Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130.

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19
292010Impact of IFRS in New Zealand on Accounts and Earnings Quality. (2010). Laswad, Fawzi ; Kabir, Md Humayun ; Islam, Md Ainul . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:343-357.

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18
302010Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?. (2010). Nobes, Christopher W. ; Zeff, Stephen A.. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:178-184.

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18
312007Australian CEO Compensation: The Descriptive Evidence. (2007). Wright, Anna ; Matolcsy, Zoltan. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:47-59.

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17
322011Your Governance or Mine?. (2011). Ferguson, Andrew ; Scott, Tom ; Kean, Stephen ; Grosse, Matthew . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:4:p:406-417.

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17
332008Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards. (2008). Cooper, Emerson ; Sweeting, John ; Gallery, Gerry . In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:257-273.

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17
341995Voluntary Financial Disclosure By Australian Listed Companies. (1995). Hossain, Mahmud ; Adams, Mike . In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:10:p:45-55.

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16
352001Defining Ethical Investment and its Demography in Australia. (2001). Tippet, John ; Leung, Philomena. In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:25:p:44-55.

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16
362017The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. (2017). Appuhami, Ranjith ; Tashakor, Shamim. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:400-420.

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16
372000The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience. (2000). Wieder, Bernhard ; Matolcsy, Zoltan ; Booth, Peter . In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:22:p:4-18.

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16
382001The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category. (2001). Godfrey, Jayne ; Koh, Ping-Sheng . In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:24:p:39-48.

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16
392002Option Awards for Australian CEOs: The Who, What and Why. (2002). Coulton, Jeff ; Taylor, Stephen. In: Australian Accounting Review. RePEc:bla:ausact:v:12:y:2002:i:26:p:25-35.

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16
402018Big Data Opportunities for Accounting and Finance Practice and Research. (2018). Cockcroft, Sophie ; Russell, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:323-333.

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15
412017Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights. (2017). Lodhia, Sumit ; Stone, Gerard . In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:17-33.

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15
422008What Drives TBL Reporting: Good Governance or Threat to Legitimacy?. (2008). Kent, Pamela ; Monem, Reza. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:4:p:297-309.

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15
432004Corporate Governance Scoring Systems: What Do They Tell Us?. (2004). Linden, Pernilla ; Matolcsy, Zoltan. In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:32:p:9-16.

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14
442001Public-Sector Accounting: A Common Reporting Framework?. (2001). Newberry, Susan. In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:23:p:2-7.

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14
452010Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings. (2010). Northcott, Deryl ; Linacre, Simon . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:1:p:38-54.

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14
462003A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors. (2003). Woodliff, David ; Coram, Paul ; Ng, Juliana . In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:29:p:38-44.

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14
472010Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions. (2010). Ng, Juliana ; Andriani, Yeny ; Kober, Ralph . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:144-153.

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13
482013Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference?. (2013). Kang, Helen ; Gray, Sidney J.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:232-243.

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13
492005Measuring Intangible Capital: A Review of Current Practice. (2005). Webster, Elizabeth ; Wyatt, Anne ; Hunter, Laurie . In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:36:p:4-21.

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13
502004Do Independent Directors Add Value?. (2004). Wright, Anna ; Matolcsy, Zoltan ; Stokes, Donald . In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:32:p:33-40.

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13
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12009Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Stewart, Jenny ; Subramaniam, Nava ; Hodge, Kristy . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194.

Full description at Econpapers || Download paper

28
22011Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Simnett, Roger ; Adams, Sarah . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301.

Full description at Econpapers || Download paper

22
32017Accounting Research: A Bibliometric Analysis. (2017). Merigo, Jose M ; Yang, Jian-Bo. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:71-100.

Full description at Econpapers || Download paper

20
42014Carbon Management Systems and Carbon Mitigation. (2014). Luo, LE ; Tang, Qingliang. In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:1:p:84-98.

Full description at Econpapers || Download paper

19
52019Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. (2019). Leoni, Giulia ; Schmitz, Jana. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:331-342.

Full description at Econpapers || Download paper

19
62006An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Cooper, Barry J. ; Shelly, Marita ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18.

Full description at Econpapers || Download paper

18
72007An Examination of Worldwide Assured Sustainability Reporting. (2007). STROHM, CHRISTIANE ; MOCK, THEODORE J. ; SWARTZ, KEVIN M.. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77.

Full description at Econpapers || Download paper

15
82017The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. (2017). Appuhami, Ranjith ; Tashakor, Shamim. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:400-420.

Full description at Econpapers || Download paper

14
92018Big Data Opportunities for Accounting and Finance Practice and Research. (2018). Cockcroft, Sophie ; Russell, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:323-333.

Full description at Econpapers || Download paper

14
102010The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. (2010). Cohen, Aaron ; Sayag, Gabriel . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307.

Full description at Econpapers || Download paper

13
112015Board Diversity and Financial Performance in the Top 500 Australian Firms. (2015). Mather, Paul ; Ahmed, Kamran ; Vafaei, Alireza . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:4:p:413-427.

Full description at Econpapers || Download paper

13
122013The Development of Worldwide Sustainability Reporting Assurance. (2013). Srivastava, Rajendra P. ; MOCK, THEODORE J. ; Rao, Sunita S.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:280-294.

Full description at Econpapers || Download paper

12
132013Corporate Social and Environment-related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country. (2013). Deegan, Craig ; Kamal, Yousuf . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:2:p:117-134.

Full description at Econpapers || Download paper

11
142010Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. (2010). Deegan, Craig ; Haque, Shamima. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:317-333.

Full description at Econpapers || Download paper

10
152011Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Zvezdov, Dimitar ; Schaltegger, Stefan ; Burritt, Roger L.. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98.

Full description at Econpapers || Download paper

10
162007Content Analysis in Accounting Research: the Practical Challenges. (2007). Northcott, Deryl ; Steenkamp, Natasja . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:12-25.

Full description at Econpapers || Download paper

10
172007An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. (2007). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:78-87.

Full description at Econpapers || Download paper

10
182012International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. (2012). Albu, Ctlin Nicolae. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:341-352.

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9
192018The Importance of Intellectual Capital for Firm Performance: Evidence from Australia. (2018). Nadeem, Muhammad ; Nguyen, Cuong ; Gan, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:334-344.

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9
202019Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry. (2019). Laskowski, Marek ; Kim, Henry M ; Karajovic, Maria. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:319-330.

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9
212010Corporate Governance and Company Performance in Australia. (2010). Christensen, Jacqueline ; Kent, Pamela ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:372-386.

Full description at Econpapers || Download paper

9
222013Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Bachoo, Kaveen ; Tan, Rebecca ; Wilson, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87.

Full description at Econpapers || Download paper

9
232009The Role of the Independent Director: Evidence from a Survey of Independent Directors in Australia. (2009). Brooks, Albie ; Oliver, Judy ; Veljanovski, Angelo . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:161-177.

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8
242017Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights. (2017). Lodhia, Sumit ; Stone, Gerard . In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:17-33.

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8
252018Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market?. (2018). Abad, David ; Yage, Jos ; Sncheza, Juan Pedro ; Cutillasa, Fuensanta M. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:1:p:61-78.

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8
262017Accounting Conservatism: A Literature Review. (2017). Zhong, Yuxiang ; Li, Wanli. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:2:p:195-213.

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8
272010Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions. (2010). Ng, Juliana ; Andriani, Yeny ; Kober, Ralph . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:144-153.

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7
282019Blockchain as the Database Engine in the Accounting System. (2019). Low, Kin Yew ; Tan, Boon Seng. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:312-318.

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7
292008What Drives TBL Reporting: Good Governance or Threat to Legitimacy?. (2008). Kent, Pamela ; Monem, Reza. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:4:p:297-309.

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7
302015Cost Stickiness in Australia: Characteristics and Determinants. (2015). Bugeja, Martin ; Shan, Yaowen ; Lu, Meiting . In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:3:p:248-261.

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7
312019If You Can Measure It, You Can Manage It: A Case of Intellectual Capital. (2019). Massaro, Maurizio ; Dumay, John ; Nadeem, Muhammad. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:395-407.

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7
322017Does the Presence of Female Executives Curb Earnings Management? Evidence from Korea. (2017). Ah, Hyun ; Lee, Dongyoung ; Kang, Tony ; Jeong, Seok Woo. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:494-506.

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7
332005A Survey of Sustainability Reporting Practices of Australian Reporting Entities. (2005). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:35:p:89-96.

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6
342018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16. (2018). Giner, Begoa ; Pardo, Francisca. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:496-511.

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6
352018The Business Model in Integrated Reporting: Evaluating Concept and Application. (2018). Tweedie, Dale ; Martinovbennie, Nonna ; Nielsen, Christian. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:405-420.

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6
362022Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia. (2022). Choi, Bobae ; Agbola, Frank W ; Ha, Van. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:1:p:5-18.

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6
372020Big 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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6
382019Do Accruals Earnings Management Constraints and Intellectual Capital Efficiency Trigger Asymmetric Cost Behaviour? Evidence from Australia. (2019). Yang, Yiru. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:1:p:177-192.

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5
392001The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category. (2001). Godfrey, Jayne ; Koh, Ping-Sheng . In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:24:p:39-48.

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5
402013A Study of the Informal Interactions between Audit Committees and Internal Auditors in Australia. (2013). Zaman, Mahbub ; Sarens, Gerrit ; Christopher, Joe. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:307-329.

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5
412011Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130.

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5
422019Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting. (2019). Fowler, Carolyn J ; Bui, Binh. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:360-375.

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5
432021Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China. (2021). Xu, Jingjing. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:1:p:9-21.

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5
442020The 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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5
452016Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research. (2016). Carson, Elizabeth ; Zhang, Yuyu ; Fargher, Neil. In: Australian Accounting Review. RePEc:bla:ausact:v:26:y:2016:i:3:p:226-242.

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5
462018Value for Money and Risk Relationships in Public–Private Partnerships: Evaluating Program‐based Evidence. (2018). Opara, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:391-404.

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4
472013An International Examination of Assurance Practices on Carbon Emissions Disclosures. (2013). Zhou, Shan ; Green, Wendy . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:54-66.

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4
482017The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis. (2017). Hay, David ; Redmayne, Nives Botica ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:457-479.

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4
492010Prediction of Operating Cash Flows: Further Evidence from Australia. (2010). Habib, Ahsan. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:134-143.

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4
502021Its 2020: What is Accounting Today?. (2021). Tsahuridu, Eva ; Parker, Lee ; CARNEGIE, GARRY . In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:1:p:65-73.

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4
Citing documents used to compute impact factor: 36
YearTitle
2021Value Relevance of Comprehensive Income for the Canadian Market*. (2021). Fortin, Anne ; Djaballah, Abderrahmane. In: Accounting Perspectives. RePEc:wly:accper:v:20:y:2021:i:1:p:49-77.

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2021Does environmental regulation promote enterprise profitability? Evidence from the implementation of Chinas newly revised Environmental Protection Law. (2021). Wang, Mingzhe ; Qiu, Yuan ; Zhou, DI. In: Economic Modelling. RePEc:eee:ecmode:v:102:y:2021:i:c:s0264999321001747.

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2021Marketisation, information transparency and the cost of equity for family firms. (2021). Li, Changhong ; Guo, Jiaqi ; Wang, Zhan ; Jiao, Wenting . In: Finance Research Letters. RePEc:eee:finlet:v:38:y:2021:i:c:s1544612319312073.

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2021Non-linear relationship between foreign currency derivatives and firm value: evidence on Shar?‘ah compliant firms. (2021). Abdullah, Anwar Hasan ; Ahmad, Zatul Karamah ; Haron, Razali ; Zamzamir, Zaminor. In: Islamic Economic Studies. RePEc:ris:isecst:0195.

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2021.

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2021Getting on board: The monitoring effect of institutional directors. (2021). Liu, Chang ; Jiang, George J. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119920303096.

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2021Trade credit and cost stickiness. (2021). Habib, Ahsan ; Dcosta, Mabel. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:1139-1179.

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2021Research Trends in Accounting Fraud Using Network Analysis. (2021). Rha, Jin-Sung ; Yu, So-Jin. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:10:p:5579-:d:556027.

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2021Sustainable development and financial institutions: Do banks environmental policies influence customer deposits?. (2021). Vermiglio, Carlo ; Naciti, Valeria ; Mazzu, Sebastiano ; Galletta, Simona. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:1:p:643-656.

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2021Triple?entry accounting with blockchain: How far have we come?. (2021). Cai, Cynthia Weiyi. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:71-93.

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2021Blockchain technology and trust relationships in trade finance. (2021). , Tommy ; Kowalski, Micha. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:166:y:2021:i:c:s0040162521000731.

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2021A (new) role for business – Promoting the United Nations’ Sustainable Development Goals through the internet-of-things and blockchain technology. (2021). Kuruppu, Sanjaya ; de Villiers, Charl ; Dissanayake, Dinithi. In: Journal of Business Research. RePEc:eee:jbrese:v:131:y:2021:i:c:p:598-609.

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2021The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review. (2021). Martins, Isabel ; Do, Maria ; Kroon, Nanja. In: JOItmC. RePEc:gam:joitmc:v:7:y:2021:i:3:p:163-:d:580209.

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2021A literature review on blockchain in accounting research. (2021). Bellucci, Marco ; Manetti, Giacomo ; Bianchi, Damiano Cesa. In: Working Papers - Business. RePEc:frz:wpmmos:wp2021_04.rdf.

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2021The influence of family-related factors on intellectual capital performance in family businesses. (2021). Ossorio, Mario ; Ginesti, Gianluca. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:2:d:10.1007_s10997-020-09510-4.

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2021CEO ability, career concerns, firms’ lifecycle and investments in intellectual capital. (2021). Atawnah, Nader ; Suleman, Tahir ; Zaman, Rashid ; Nadeem, Muhammad. In: International Review of Economics & Finance. RePEc:eee:reveco:v:75:y:2021:i:c:p:237-251.

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2021On the relationship between intellectual capital efficiency and firm value: evidence from the Nigerian oil and gas downstream sector. (2021). Maigoshi, Zaharaddeen Salisu ; Abubakar, Attahir Babaji ; Dandago, Kabiru Isa ; Hassan, Aminu ; Bala, Ahmed Jinjiri. In: International Journal of Learning and Intellectual Capital. RePEc:ids:ijlica:v:18:y:2021:i:3:p:222-251.

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2021Does organisational capital influence environmental strategies? Evidence from environmental innovation. (2021). Zaman, Rashid ; Bahadar, Stephen ; Nadeem, Muhammad ; Farooq, Muhammad Bilal. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:4121-4135.

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2021A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting. (2021). Chiucchi, Maria Serena ; Ciccola, Roberta ; Ascani, Ilenia. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:4:p:2357-:d:503858.

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2021Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm?level Evidence from Polluting Industries in China. (2021). Wu, Hongjun ; Kang, Shaoqing ; Wang, Lihong. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:2:p:362-405.

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2021Carbon disclosure: a systematic literature review. (2021). Borghei, Zahra. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5255-5280.

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2021Open innovation in managerial innovation: the case of internal audit.. (2021). Thiery, Stephanie ; Tellechea, Marion ; Lhuillery, Stephane. In: Working Papers of BETA. RePEc:ulp:sbbeta:2021-19.

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2021Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India. (2021). Debnath, Jasojit ; Tiwari, Reshma Kumari . In: Vikalpa: The Journal for Decision Makers. RePEc:sae:vikjou:v:46:y:2021:i:3:p:153-165.

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202155 years of Abacus: Evolution of Research Streams and Future Research Directions. (2021). Xue, Rui ; Singh, Abhay K ; Marrone, Mauricio ; Linnenluecke, Martina K ; Belloque, Guilherme. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:3:p:593-618.

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2021Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not?for?profit Sectors. (2021). Soderstrom, Naomi ; Potter, Brad ; McGregor, Warren ; Stevenson, Kevin. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:4:p:307-320.

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2021Audit Committee Formation: The Case of Poland. (2021). Grygorii, Kravchenko ; Katarzyna, Piotrowska ; Dorota, Dobija ; Karolina, Puawska. In: Journal of Management and Business Administration. Central Europe. RePEc:vrs:jmbace:v:29:y:2021:i:2:p:169-212:n:5.

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2021The Role of the External Accountant in Business Planning for Starters: Perspective of the Self-Determination Theory. (2021). Everaert, Patricia ; de Bruyckere, Stefanie. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:6:p:3014-:d:514090.

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2021Unpacking the IFRS Implications of COVID-19 for Travel and Leisure Companies Listed on the JSE. (2021). Surujlal, Jhalukpreya ; Schutte, Danie ; da Silva, Diana. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:14:p:7942-:d:595358.

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2021Catch the Heterogeneity: The New Bank-Tailored Integrated Rating. (2021). Mantovani, Guido Max ; Lucchetta, Marcella ; Arzu, Daniela. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:7:p:312-:d:590511.

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2021Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. (2021). Macario, Giuseppe Pio ; Variale, Michele ; Venturelli, Andrea ; Pizzi, Simone. In: Technology in Society. RePEc:eee:teinso:v:67:y:2021:i:c:s0160791x2100213x.

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2021Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS. (2021). Stadler, Christian ; Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:4:p:273-285.

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2021Enhancing the Interface between Standard?setters and Academic Research. (2021). Stevenson, Kevin ; Pinnuck, Matt. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:3:p:169-185.

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2021The “Six Ws” of sustainable development risks. (2021). Gonzalez-Perez, Maria Alejandra ; Gomeztrujillo, Ana Maria ; Gonzalezperez, Maria Alejandra ; Gomezvalencia, Manuela. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:7:p:3131-3144.

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2021Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review. (2021). Dorota, Dobija ; Joanna, Krasodomska ; Ewelina, Zarzycka. In: Journal of Management and Business Administration. Central Europe. RePEc:vrs:jmbace:v:29:y:2021:i:1:p:112-135:n:5.

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2021Informing or obfuscating stakeholders: Integrated reporting and the information environment. (2021). Zaman, Mahbub ; Yao, Troy ; Sinnewe, Elisabeth. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:3893-3906.

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2021The Integrated Business Models Contributory Role Towards Financial Performance: Women Directors’ One Third Presence. (2021). Baharudin, Dayana Mastura ; Shahimi, Suhaily ; Marimuthu, Maran. In: Business Management and Strategy. RePEc:mth:bmsmti:v:12:y:2021:i:2:p:1-18.

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Recent citations
Recent citations received in 2021
YearCiting document
2021Editorial: Virtual Issue and Call for Special Issue on IFRS 9 Financial Instruments. (2021). Howieson, Bryan ; Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:1:p:3-4.

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2021Editorial: Australian Accounting Review Reaches A 30?Year Milestone. (2021). Howieson, Bryan ; Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:2:p:77-78.

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2021Editorial. (2021). Howieson, Bryan ; Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:3:p:167-168.

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2021Editorial: Using Academic Journals as a Conversation. (2021). Howieson, Bryan ; Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:4:p:271-272.

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2021Business Combinations under Common Control: A Controlling Entity Cost Approach. (2021). Seahtan, Serene. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:4:p:328-331.

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2021Business Combinations under Common Control: Further Considerations. (2021). Bradbury, Michael E. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:4:p:332-335.

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2021Artificial intelligence and machine learning in finance: Identifying foundations, themes, and research clusters from bibliometric analysis. (2021). Pattnaik, Debidutta ; Lim, Weng Marc ; Kumar, Satish ; Goodell, John W. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:32:y:2021:i:c:s2214635021001210.

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2021Controlling shareholder share pledging and stock price crash risk: Evidence from China. (2021). Lyu, Huaili ; Yan, Ziqiao ; Li, Wanli ; Zhou, Jingting. In: International Review of Financial Analysis. RePEc:eee:finana:v:77:y:2021:i:c:s1057521921001721.

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2021The Contribution of Higher Education Institutions to the SDGs—An Evaluation of Sustainability Reporting Practices. (2021). Pizzi, Simone ; Ligorio, Lorenzo ; Caputo, Fabio. In: Administrative Sciences. RePEc:gam:jadmsc:v:11:y:2021:i:3:p:97-:d:630669.

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2021The Framing of Sustainable Finance in Charitable Foundations—Findings from a Qualitative Study. (2021). Wiener, Berenike. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:18:p:10319-:d:636121.

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2021Carbon Management in UK Higher Education Institutions: An Overview. (2021). McLellan, Iain ; Hursthouse, Andrew S ; Idundun, Ebiyon. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:19:p:10896-:d:647361.

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Recent citations received in 2020
YearCiting document
2020Editorial. (2020). Howieson, Bryan ; Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:2:p:83-84.

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2020Editorial: Evidence on APRA Proposals and Impact of COVID‐19 on Expected Credit Loss Accounting. (2020). Howieson, Bryan ; Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:3:p:157-158.

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2020Editorial: Promoting the Usefulness of Research to Standard Setters. (2020). Howieson, Bryan ; Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:229-230.

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2020How the XRB Uses Research in Setting Accounting and Assurance Standards. (2020). Bradbury, Michael E. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:249-256.

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2020.

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Recent citations received in 2019
YearCiting document
2019Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania. (2019). Keliuotyte-Staniuleniene, Greta ; Kanapickiene, Rasa. In: Economies. RePEc:gam:jecomi:v:7:y:2019:i:4:p:116-:d:293258.

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2019Intellectual Capital, Technological Innovation and Firm Performance: Evidence from China’s Manufacturing Sector. (2019). Yu, Weizhen ; Shang, Yue ; Xu, Jian ; Liu, Feng. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:19:p:5328-:d:271134.

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2019Should Listed Banks Be Concerned with Intellectual Capital in Emerging Asian Markets? A Comparison between China and Pakistan. (2019). Haris, Muhammad ; Xu, Jian ; Yao, Hongxing. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:23:p:6582-:d:289470.

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2019.

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Recent citations received in 2018
YearCiting document
2018Intellectual Capital, Financial Performance and Companies’ Sustainable Growth: Evidence from the Korean Manufacturing Industry. (2018). Wang, Binghan ; Xu, Jian. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4651-:d:188574.

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2018Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System. (2018). Savioli, Marco ; Birindelli, Giuliana ; Iannuzzi, Antonia Patrizia ; Dellatti, Stefano. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4699-:d:189408.

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2018Should Bankers Be Concerned with Intellectual Capital? A Study of the Thai Banking Sector. (2018). Vo, Duc. In: MPRA Paper. RePEc:pra:mprapa:103275.

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