Citation analysis for Accounting and Business Research / Taylor & Francis Journals

Citation Profile [Updated: 2023-01-07 21:26:51]

5 Years H Index

Impact Factor (IF)

0.52

5 Years IF

0.82

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
1996	0	0.25	0	0	10	10	39		0	0		0			0		0	0.12
1997	0	0.24	0	0	35	45	154		0	10		10			0		0	0.11
1998	0.09	0.28	0.09	0.09	22	67	284	6	6	45	4	45	4	1	16.7	2	0.09	0.13
1999	0.12	0.3	0.15	0.15	31	98	235	15	21	57	7	67	10		0		0	0.15
2000	0.19	0.35	0.1	0.1	31	129	174	13	34	53	10	98	10		0		0	0.16
2001	0.08	0.38	0.09	0.09	24	153	80	14	48	62	5	129	11	7	50		0	0.17
2002	0.11	0.41	0.08	0.07	26	179	100	15	63	55	6	143	10		0	1	0.04	0.21
2003	0.08	0.44	0.16	0.18	32	211	234	33	96	50	4	134	24	6	18.2	1	0.03	0.22
2004	0.09	0.49	0.12	0.13	39	250	125	30	126	58	5	144	18	7	23.3		0	0.22
2005	0.17	0.5	0.27	0.14	31	281	155	75	201	71	12	152	22	6	8		0	0.23
2006	0.1	0.5	0.24	0.13	53	334	591	79	280	70	7	152	19	3	3.8	6	0.11	0.23
2007	0.13	0.46	0.26	0.18	42	376	290	98	378	84	11	181	32	4	4.1		0	0.2
2008	0.2	0.49	0.25	0.17	35	411	225	101	479	95	19	197	34	1	1	4	0.11	0.23
2009	0.31	0.47	0.31	0.29	35	446	193	138	617	77	24	200	58	4	2.9	1	0.03	0.23
2010	0.24	0.48	0.37	0.36	38	484	440	177	794	70	17	196	71	12	6.8	11	0.29	0.21
2011	0.23	0.52	0.31	0.33	28	512	292	157	951	73	17	203	68	4	2.5	4	0.14	0.24
2012	0.26	0.51	0.41	0.37	29	541	169	224	1175	66	17	178	65	9	4	2	0.07	0.22
2013	0.37	0.56	0.43	0.41	30	571	213	247	1422	57	21	165	67	8	3.2	5	0.17	0.24
2014	0.49	0.55	0.54	0.57	31	602	191	324	1746	59	29	160	91	25	7.7	2	0.06	0.23
2015	0.56	0.55	0.57	0.68	41	643	161	364	2110	61	34	156	106	15	4.1	4	0.1	0.23
2016	0.38	0.53	0.54	0.5	40	683	170	366	2478	72	27	159	80	12	3.3	1	0.03	0.21
2017	0.42	0.55	0.56	0.6	37	720	202	403	2881	81	34	171	102	31	7.7	7	0.19	0.21
2018	0.68	0.57	0.7	0.68	38	758	151	534	3415	77	52	179	121	27	5.1	7	0.18	0.24
2019	0.72	0.6	0.58	0.61	36	794	72	458	3873	75	54	187	114	1	0.2	2	0.06	0.24
2020	0.72	0.73	0.69	0.85	35	829	27	569	4442	74	53	192	164		0	4	0.11	0.34
2021	0.52	1.02	0.65	0.82	35	864	9	562	5004	71	37	186	153		0	3	0.09	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

#	Year	Title	Cited
1	2006	International 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	278
2	2010	Different 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	109
3	2007	Financial 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	102
4	2008	Intellectual 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	94
5	2003	Financial 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	86
6	2006	The 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. Full description at Econpapers \|\| Download paper	83
7	1998	The public disclosure of environmental performance informationÃ¢â¬âa 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	77
8	2007	Is 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. Full description at Econpapers \|\| Download paper	73
9	2011	Board 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	71
10	2010	International 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. Full description at Econpapers \|\| Download paper	71
11	2000	Detecting 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. Full description at Econpapers \|\| Download paper	69
12	2010	Fair 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	66
13	2006	Disclosure 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. Full description at Econpapers \|\| Download paper	64
14	2010	Media 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	62
15	2011	The 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. Full description at Econpapers \|\| Download paper	54
16	2013	Compliance 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. Full description at Econpapers \|\| Download paper	53
17	2005	The 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. Full description at Econpapers \|\| Download paper	49
18	1997	Strategic 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. Full description at Econpapers \|\| Download paper	48
19	1998	Regression 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. Full description at Econpapers \|\| Download paper	47
20	2011	A 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	45
21	2016	Corporate 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	41
22	1998	International 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. Full description at Econpapers \|\| Download paper	39
23	2006	Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52. Full description at Econpapers \|\| Download paper	39
24	2017	Why 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	38
25	2003	Undertaking 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. Full description at Econpapers \|\| Download paper	38
26	2006	Does 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. Full description at Econpapers \|\| Download paper	38
27	1998	Private disclosure and financial reporting. (1998). Holland, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:255-269. Full description at Econpapers \|\| Download paper	37
28	2006	What has the invisible hand achieved?. (2006). Watts, Ross . In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:51-61. Full description at Econpapers \|\| Download paper	37
29	2011	International 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. Full description at Econpapers \|\| Download paper	36
30	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	35
31	2001	Accounting information and analyst stock recommendation decisions: a content analysis approach. (2001). Breton, Gaetan ; Taffler, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:31:y:2001:i:2:p:91-101. Full description at Econpapers \|\| Download paper	35
32	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃÆÃÂ© ; 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	34
33	1999	Investor reactions to corporate environmental saints and sinners: an experimental analysis. (1999). Chan, Christian ; Milne, Markus. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:265-279. Full description at Econpapers \|\| Download paper	34
34	1999	Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management. (1999). Jeter, Debra ; Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:299-319. Full description at Econpapers \|\| Download paper	33
35	2010	The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Bushman, Robert ; Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273. Full description at Econpapers \|\| Download paper	32
36	2013	How 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. Full description at Econpapers \|\| Download paper	31
37	2007	Standard-setting measurement issues and the relevance of research. (2007). Barth, Mary . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:7-15. Full description at Econpapers \|\| Download paper	31
38	2009	Earnings 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. Full description at Econpapers \|\| Download paper	29
39	2013	The 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. Full description at Econpapers \|\| Download paper	29
40	1999	Are 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. Full description at Econpapers \|\| Download paper	29
41	2003	Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital. (2003). Gietzmann, Miles ; Trombetta, Marco . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:187-205. Full description at Econpapers \|\| Download paper	28
42	2002	Top executive dismissal, ownership and corporate performance. (2002). Conyon, Martin ; Florou, Annita. In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:4:p:209-225. Full description at Econpapers \|\| Download paper	28
43	2004	Disclosure 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. Full description at Econpapers \|\| Download paper	28
44	1996	Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services. (1996). Ezzamel, M ; Holland, K ; Gwilliam, D. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1996:i:1:p:3-16. Full description at Econpapers \|\| Download paper	26
45	2013	The 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. Full description at Econpapers \|\| Download paper	26
46	2012	Financial 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. Full description at Econpapers \|\| Download paper	26
47	1997	Linear 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. Full description at Econpapers \|\| Download paper	25
48	2005	Earnings 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. Full description at Econpapers \|\| Download paper	24
49	2010	Bias in the tone of forwardÃ¢â¬Âlooking 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	24
50	2001	The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel. (2001). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:31:y:2001:i:4:p:291-311. Full description at Econpapers \|\| Download paper	23

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

#	Year	Title	Cited
1	2011	Board 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	45
2	2006	International 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	42
3	1998	The public disclosure of environmental performance informationÃ¢â¬âa 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	36
4	2010	Different 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	29
5	2017	Why 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	27
6	2010	Media 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	27
7	2016	Corporate 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	26
8	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃÆÃÂ© ; 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	25
9	2008	Intellectual 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	24
10	2011	A 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	20
11	2006	Disclosure 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. Full description at Econpapers \|\| Download paper	19
12	2005	The 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. Full description at Econpapers \|\| Download paper	19
13	2013	Compliance 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. Full description at Econpapers \|\| Download paper	17
14	2007	Financial 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	17
15	2017	The 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. Full description at Econpapers \|\| Download paper	16
16	2018	Corporate 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. Full description at Econpapers \|\| Download paper	16
17	2003	Financial 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
18	2006	The 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. Full description at Econpapers \|\| Download paper	15
19	2018	The 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. Full description at Econpapers \|\| Download paper	15
20	2010	Fair 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	14
21	2017	The 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. Full description at Econpapers \|\| Download paper	14
22	2007	Is 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. Full description at Econpapers \|\| Download paper	13
23	2018	Evidence-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. Full description at Econpapers \|\| Download paper	13
24	2016	The 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. Full description at Econpapers \|\| Download paper	13
25	2017	Auditing 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. Full description at Econpapers \|\| Download paper	13
26	2009	Earnings 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. Full description at Econpapers \|\| Download paper	13
27	2014	Epistemic 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. Full description at Econpapers \|\| Download paper	12
28	2017	Mandatory 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. Full description at Econpapers \|\| Download paper	12
29	2003	Undertaking 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. Full description at Econpapers \|\| Download paper	12
30	2013	How 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. Full description at Econpapers \|\| Download paper	11
31	2015	Real and accrual earnings management and IPO failure risk. (2015). Clacher, Iain ; Alhadab, Mohammad ; Keasey, Kevin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:55-92. Full description at Econpapers \|\| Download paper	11
32	2010	International 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. Full description at Econpapers \|\| Download paper	10
33	2010	Bias in the tone of forwardÃ¢â¬Âlooking 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	10
34	2014	The 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. Full description at Econpapers \|\| Download paper	10
35	2017	Private 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. Full description at Econpapers \|\| Download paper	10
36	2000	Detecting 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. Full description at Econpapers \|\| Download paper	10
37	2006	Does 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. Full description at Econpapers \|\| Download paper	9
38	2012	Financial 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. Full description at Econpapers \|\| Download paper	9
39	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	9
40	2009	The 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. Full description at Econpapers \|\| Download paper	9
41	2012	The 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. Full description at Econpapers \|\| Download paper	9
42	2017	Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. (2017). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Dionysiou, Dionysia ; Andre, Paul. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:3:p:268-312. Full description at Econpapers \|\| Download paper	8
43	1997	Strategic 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. Full description at Econpapers \|\| Download paper	8
44	2017	Are international accounting standards more credit relevant than domestic standards?. (2017). Florou, Annita ; Pope, Peter F ; Kosi, Urska. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:1-29. Full description at Econpapers \|\| Download paper	8
45	2016	IFRS -- 10 years later. (2016). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:5:p:545-571. Full description at Econpapers \|\| Download paper	8
46	1999	Determinants of audit report lag: further evidence from Hong Kong. (1999). Jaggi, Bikki ; Tsui, Judy. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:1999:i:1:p:17-28. Full description at Econpapers \|\| Download paper	8
47	1998	The market for informationÃ¢â¬âevidence from finance directors, analysts and fund managers. (1998). Barker, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:3-20. Full description at Econpapers \|\| Download paper	8
48	2015	The 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. Full description at Econpapers \|\| Download paper	8
49	2015	Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure. (2015). Cooper, Stuart ; Slack, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:6-7:p:801-840. Full description at Econpapers \|\| Download paper	8
50	2017	Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of Ã¢â¬ËEnlightenedÃ¢â¬â¢ corporate reporting. (2017). Humphrey, Christopher ; Unerman, Jeffrey ; Odwyer, Brendan . In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:30-63. Full description at Econpapers \|\| Download paper	8

Citing documents used to compute impact factor: 37

Year	Title
2021	Thinking like the state: Doxa and symbolic power in the accounting field in China. (2021). Ezzamel, Mahmoud ; Spence, Crawford ; Zhu, Jingqi. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:93:y:2021:i:c:s0361368221000118. Full description at Econpapers \|\| Download paper
2021	Reporting accountant appointments and accounting restatements: Evidence from UK private companies. (2021). Peel, Michael J ; Clatworthy, Mark A. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:3:s0890838920300949. Full description at Econpapers \|\| Download paper
2021	Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. (2021). Velte, Patrick ; Drews, Paul ; Krieger, Felix. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:41:y:2021:i:c:s1467089521000130. Full description at Econpapers \|\| Download paper
2021	A Review of Big Data Research in Accounting. (2021). Aryee, Theodora Ekua ; Enusah, Abdulai ; Agyenimboateng, Cletus ; Aboagyeotchere, Francis. In: Intelligent Systems in Accounting, Finance and Management. RePEc:wly:isacfm:v:28:y:2021:i:4:p:268-283. Full description at Econpapers \|\| Download paper
2021	SIGNIFICANCE OF CONSIDERATION OF INTERNAL CONTROL AND INTERNAL AUDIT IN THE BUSINESS OF COMPANIES THAT NEED TO IMPLEMENT THE IMPLEMENTATION MENTIONED WITHIN THE ACCOUNTING POLICY OF THE COMPANY. (2021). Samardzic, Veljko ; Vranic, Ivanka ; Popovic, Slobodan ; Grubljesic, Zeljko ; Davidov, Tatjana. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2021:v:3:p:37-44. Full description at Econpapers \|\| Download paper
2021	âUnknown unknownsâ and the tax knowledge gap: Power and the materiality of discretionary tax disclosures. (2021). Holland, Kevin ; Edgley, Carla. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:81:y:2021:i:c:s1045235418300327. Full description at Econpapers \|\| Download paper
2021	Tax us, if you can: a game theoretic approach to profit shifting within the European Union. (2021). Vicente, Joana Andrade. In: Working Papers REM. RePEc:ise:remwps:wp02062021. Full description at Econpapers \|\| Download paper
2021	Artificial 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. Full description at Econpapers \|\| Download paper
2021	Unpacking the black box of ICO white papers: a topic modeling approach. (2021). Torsin, Wouter ; Thewissen, James ; Shrestha, Prabal ; Pastwa, Anna M. In: LIDAM Discussion Papers LFIN. RePEc:ajf:louvlf:2021018. Full description at Econpapers \|\| Download paper
2021	Governance Vis-Ã -Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice. (2021). Hussainey, Khaled ; Elberry, Noha. In: JRFM. RePEc:gam:jjrfmx:v:14:y:2021:i:1:p:33-:d:478766. Full description at Econpapers \|\| Download paper
2021	Sustainability in Railway Investments, a Study of Early-Phase Analyses and Perceptions. (2021). Venstad, Marte ; Okland, Andreas. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:2:p:790-:d:480724. Full description at Econpapers \|\| Download paper
2021	Board monitoring efficiency and the value of conservative accounting. (2021). Wagenhofer, Alfred ; Gao, Yanmin. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:2:d:10.1007_s10997-020-09524-y. Full description at Econpapers \|\| Download paper
2021	How do bank lenders use borrowersÃ¢â¬â¢ financial statements? Evidence from a survey of Japanese banks. (2021). Kochiyama, Takuma ; Shuto, Akinobu ; Nakamura, Ryosuke. In: CARF F-Series. RePEc:cfi:fseres:cf522. Full description at Econpapers \|\| Download paper
2021	Rethinking SME default prediction: a systematic literature review and future perspectives. (2021). Marzi, Giacomo ; giannozzi, alessandro ; Ciampi, Francesco ; Altman, Edward I. In: Scientometrics. RePEc:spr:scient:v:126:y:2021:i:3:d:10.1007_s11192-020-03856-0. Full description at Econpapers \|\| Download paper
2021	Abbreviated or Micro-Entity Accounts? Effect of Financial Reporting Format on the Availability of Trade Credit. (2021). Ceustermans, Stefanie ; Saerens, Farah. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:15:p:8137-:d:598377. Full description at Econpapers \|\| Download paper
2021	Test-bedding the new reporting standards for loan loss reserves. (2021). Shehata, Mohamed ; Mestelman, Stuart ; Kanagaretnam, Kiridaran ; Gomaa, Mohamed. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:187:y:2021:i:c:p:225-245. Full description at Econpapers \|\| Download paper
2021	Income smoothing in European banks: The contrasting effects of monitoring mechanisms. (2021). Ramassa, Paola ; di Fabio, Costanza ; Quagli, Alberto. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000100. Full description at Econpapers \|\| Download paper
2021	The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39. (2021). Cimini, Riccardo ; Mechelli, Alessandro. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:4:d:10.1007_s10997-020-09551-9. Full description at Econpapers \|\| Download paper
2021	VALUE RELEVANCE OF RISK MANAGEMENT DISCLOSURE AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA. (2021). Feruke, Bolarinwa R ; Olowookere, Johnson Kolawole. In: Business Excellence and Management. RePEc:rom:bemann:v:11:y:2021:i:4:p:64-79. Full description at Econpapers \|\| Download paper
2021	Do regulatory bank mergers improve operating performance?. (2021). Zhang, Sicong ; Tannous, George ; Mamun, Abdullah. In: International Review of Economics & Finance. RePEc:eee:reveco:v:73:y:2021:i:c:p:152-174. Full description at Econpapers \|\| Download paper
2021	Product market competition in accounting, finance, and corporate governance: A review of the literature. (2021). Habib, Ahsan ; Babar, MD. In: International Review of Financial Analysis. RePEc:eee:finana:v:73:y:2021:i:c:s1057521920302507. Full description at Econpapers \|\| Download paper
2021	The Efficient Hedging Frontier with Deep Neural Networks. (2021). O'Hara, John ; Ventre, Carmine ; Gong, Zheng. In: Papers. RePEc:arx:papers:2104.05280. Full description at Econpapers \|\| Download paper
2021	Non-linear relationship between foreign currency derivatives and firm value: evidence on Shar?âah compliant firms. (2021). Abdullah, Anwar Hasan ; Ahmad, Zatul Karamah ; Haron, Razali ; Zamzamir, Zaminor. In: Islamic Economic Studies. RePEc:ris:isecst:0195. Full description at Econpapers \|\| Download paper
2021	Female Audit Partners and Extended Audit Reporting: UK Evidence. (2021). Elamer, Ahmed ; Elmahgoub, Mohamed ; Abdelfattah, Tarek. In: Journal of Business Ethics. RePEc:kap:jbuset:v:174:y:2021:i:1:d:10.1007_s10551-020-04607-0. Full description at Econpapers \|\| Download paper
2021	Financial materiality in the informativeness of sustainability reporting. (2021). Kolahgar, Sam ; Schiehll, Eduardo. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:2:p:840-855. Full description at Econpapers \|\| Download paper
2021	The Impact of the Amendment of Taiwanâs Certified Public Accountant Act in 2007 on Large Accounting Firms. (2021). Yang, Wen-Chi ; Chen, Jianxiong. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:3:p:1229-:d:486491. Full description at Econpapers \|\| Download paper
2021	Do commonalities facilitate private information channels? Evidence from common gender and insider trading. (2021). Garcia Osma, Beatriz ; Scarlat, Elvira ; Clacher, Iain ; Shields, Karin. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s092911992100184x. Full description at Econpapers \|\| Download paper
2021	International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?. (2021). de Pascale, Gianluigi ; Amendolagine, Vito ; Faccilongo, Nicola. In: Economic Modelling. RePEc:eee:ecmode:v:101:y:2021:i:c:s0264999321001322. Full description at Econpapers \|\| Download paper
2021	Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance. (2021). Wu, Yuchen ; Sureth, Caren ; Safaei, Reyhaneh ; Eberhartinger, Eva. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:267. Full description at Econpapers \|\| Download paper
2021	Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms. (2021). Stenzel, Arthur ; Shevlin, Terry ; Lampenius, Niklas . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000215. Full description at Econpapers \|\| Download paper
2021	Sell-side analyst heterogeneity and insider trading. (2021). Marcet, Francisco ; Contreras, Harold. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302224. Full description at Econpapers \|\| Download paper
2021	Laffer curve - a comparative study across the V4 (Visegrad) countries. (2021). Hakova, Simona ; Rousek, Pavel ; Wang, LU. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:9:y:2021:i:2:p:433-445. Full description at Econpapers \|\| Download paper
2021	The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15. (2021). Roncagliolo, Elisa ; Quagli, Alberto ; Dalauro, Gabriele. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:3:d:10.1057_s41310-021-00116-2. Full description at Econpapers \|\| Download paper
2021	The impact of COVID 19 crisis on revenue recognition for telecommunications sector. (2021). Adriana, Dutescu ; Ioan, Usurelu Valentin. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:15:y:2021:i:1:p:793-810:n:12. Full description at Econpapers \|\| Download paper
2021	Corporate social activities and stock price crash risk in the banking industry: International evidence. (2021). Wu, Yue ; Liu, Simeng ; Wang, Kun Tracy. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:74:y:2021:i:c:s1042443121001311. Full description at Econpapers \|\| Download paper
2021	Competing for the leading role: Trials in categorizing greenhouse and energy auditors. (2021). Andrew, Brian ; Xu, Shirley Geyi. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:77:y:2021:i:c:s1045235420300307. Full description at Econpapers \|\| Download paper
2021	How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance. (2021). Morais, Ana Isabel ; Barreiro, Maria Albertina. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:19:p:10761-:d:644924. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2021

Year	Citing document
2021	Book reviews. (2021). Lombardi, Rosa. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2021-002006. Full description at Econpapers \|\| Download paper
2021	Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies. (2021). Hbek, Patrycja ; Wu, Xiaojuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:15:p:8640-:d:607369. Full description at Econpapers \|\| Download paper
2021	CSR in China: Does Being Close to the Central or Local Government Matter?. (2021). Kwon, Jongwook ; Wang, Peng ; Zhang, Yongfeng. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8770-:d:609201. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document
2020	Its 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. Full description at Econpapers \|\| Download paper
2020	Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435. Full description at Econpapers \|\| Download paper
2020	. Full description at Econpapers \|\| Download paper
2020	The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability. (2020). GOMEZ-RUIZ, LAURA ; Sanchez-Exposito, Maria J. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8175-:d:423508. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	Political Connections and Stock Price Crash Risk: Empirical Evidence from the Fall of Suharto. (2019). Nasih, Mohammad ; Lam, Brian ; Harymawan, Iman ; Rumayya, Rumayya. In: IJFS. RePEc:gam:jijfss:v:7:y:2019:i:3:p:49-:d:266263. Full description at Econpapers \|\| Download paper
2019	The Role of Institutional Investors in the Sustainable CEO Compensation Structure. (2019). Kim, Young Jin ; Park, Kyung Jin ; Mo, Kyoungwon. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:19:p:5485-:d:273381. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	Size 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. Full description at Econpapers \|\| Download paper
2018	Studies 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. Full description at Econpapers \|\| Download paper
2018	Internal 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. Full description at Econpapers \|\| Download paper
2018	Bridging financial reporting research and policy: a discussion of Ã¢â¬Åthe impact of accounting standards on pension investment decisionsÃ¢â¬Â. (2018). Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:90194. Full description at Econpapers \|\| Download paper
2018	Analysis of the Sustainable Development Indicators in the OECD Countries. (2018). Lieskovska, Vanda ; Megyesiova, Silvia. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4554-:d:187257. Full description at Econpapers \|\| Download paper
2018	. Full description at Econpapers \|\| Download paper
2018	Voluntary 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. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	58	184
2	Journal of International Accounting, Auditing and Taxation / Elsevier	16	144
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	34	115
4	The British Accounting Review / Elsevier	34	105
5	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	26	89
6	Journal of Business Ethics / Springer	96	83
7	Accounting, Organizations and Society / Elsevier	86	78
8	International Journal of Disclosure and Governance / Palgrave Macmillan	6	66
9	Australian Accounting Review / CPA Australia	21	60
10	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	48	60
11	Accounting and Business Research / Taylor & Francis Journals	33	59