International Journal of Accounting, Auditing and Performance Evaluation / Inderscience Enterprises Ltd
Citation Profile [Updated: 2024-03-05 07:42:34]
5 Years H Index
8
Impact Factor (IF)
0
5 Years IF
0.15
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
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Main indicators
Raw Data
| 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 | Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19. Full description at Econpapers || Download paper | 85 |
| 2 | 2010 | IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223. Full description at Econpapers || Download paper | 14 |
| 3 | 2007 | Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285. Full description at Econpapers || Download paper | 13 |
| 4 | 2006 | The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67. Full description at Econpapers || Download paper | 13 |
| 5 | 2011 | An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Dahawy, Khaled ; Samaha, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93. Full description at Econpapers || Download paper | 12 |
| 6 | 2004 | The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60. Full description at Econpapers || Download paper | 12 |
| 7 | 2016 | The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Habbash, Murya ; Awad, Awad Elsayed ; Hussainey, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236. Full description at Econpapers || Download paper | 11 |
| 8 | 2004 | Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies. (2004). Ahmad Moh'd Al-omari, ; Haddad, Ruwaidah Hanna ; Suwaidan, Mishiel Said ; Ahmad Moh'd Al-omari, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:4:p:432-447. Full description at Econpapers || Download paper | 8 |
| 9 | 2010 | Investigating transparency and disclosure determinants at firm-level in MENA emerging markets. (2010). Zeghal, Daniel ; ben Othman, Hakim. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:368-396. Full description at Econpapers || Download paper | 8 |
| 10 | 2004 | The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations. (2004). Garcia Osma, Beatriz ; Jose Luis Ucieda Blanco, ; Jose Luis Ucieda Blanco, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:5-36. Full description at Econpapers || Download paper | 8 |
| 11 | 2009 | Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Nobanee, Haitham ; Haddad, Ayman E. ; AlShattarat, Wasim K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309. Full description at Econpapers || Download paper | 8 |
| 12 | 2016 | Ownership structure, boards characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?. (2016). Chakroun, Raida ; Grassa, Rihab . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:4:p:360-395. Full description at Econpapers || Download paper | 8 |
| 13 | 2005 | Strategy and activity based costing: a cross national study of process and outcome contingencies. (2005). Ncube, Mthuli ; Bhimani, Alnoor ; Gosselin, Maurice . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205. Full description at Econpapers || Download paper | 8 |
| 14 | 2005 | What exactly is convergence?. (2005). Pacter, Paul. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:67-83. Full description at Econpapers || Download paper | 7 |
| 15 | 2012 | The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Pott, Christiane ; Ullmann, Robert ; Watrin, Christoph. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302. Full description at Econpapers || Download paper | 7 |
| 16 | 2004 | Motives, diffusion and utilisation of the balanced scorecard in Denmark. (2004). Sorensen, Rene ; Nielsen, Steen . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:103-124. Full description at Econpapers || Download paper | 7 |
| 17 | 2008 | Culture and accounting practices in Turkey. (2008). Askarany, Davood ; Askary, Saeed ; Yazdifar, Hassan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:66-88. Full description at Econpapers || Download paper | 7 |
| 18 | 2019 | Corporate governance and risk disclosure: evidence from Saudi Arabia. (2019). Ibrahim, Awad ; Hussainey, Khaled ; Habbash, Murya . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:15:y:2019:i:1:p:89-111. Full description at Econpapers || Download paper | 7 |
| 19 | 2018 | Agency costs, ownership structure and corporate governance mechanisms in Ghana. (2018). Owusu, Andrews ; Weir, Charlie. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:63-84. Full description at Econpapers || Download paper | 6 |
| 20 | 2015 | Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. (2015). Baatwah, Saeed Rabea ; Ahmad, Norsiah ; Salleh, Zalailah. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:312-337. Full description at Econpapers || Download paper | 6 |
| 21 | 2008 | The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. (2008). Ernstberger, Jurgen. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:1-29. Full description at Econpapers || Download paper | 5 |
| 22 | 2016 | Earnings management around Swedish corporate income tax reforms. (2016). Sundvik, Dennis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:261-286. Full description at Econpapers || Download paper | 5 |
| 23 | 2005 | An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon ; Hwang, Tienyu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280. Full description at Econpapers || Download paper | 5 |
| 24 | 2020 | Continuous internal auditing: can big data analytics help?. (2020). Marthandan, Govindan ; Joshi, Prem Lal. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:16:y:2020:i:1:p:25-42. Full description at Econpapers || Download paper | 5 |
| 25 | 2015 | The evolving role of environmental management accounting in internal decision-making: a research note. (2015). Marelli, Alessandro . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:1:p:14-47. Full description at Econpapers || Download paper | 4 |
| 26 | 2008 | Auditor awareness of earnings management. (2008). Georgopoulos, Antonios ; Koumanakos, Evangelos ; SIRIOPOULOS, COSTAS. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:50-65. Full description at Econpapers || Download paper | 4 |
| 27 | 2004 | The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure. (2004). Wright, Charlotte ; Wilcox, William ; Berry, Kevin Thomas . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:267-287. Full description at Econpapers || Download paper | 4 |
| 28 | 2015 | Intellectual capital and profitability in European football clubs. (2015). Koumanakos, Evangelos ; Dimitropoulos, Panagiotis E.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:2:p:202-220. Full description at Econpapers || Download paper | 4 |
| 29 | 2007 | Non-audit services and auditor independence: empirical findings from Bahrain. (2007). Hemalatha, J. ; Bremser, Wayne G. ; Joshi, Prem Lal ; Al-Mudhaki, Jawaher. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:57-89. Full description at Econpapers || Download paper | 4 |
| 30 | 2008 | The influence of institutional investors on opportunistic earnings management. (2008). Benkraiem, Ramzi. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:89-106. Full description at Econpapers || Download paper | 4 |
| 31 | 2012 | The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence. (2012). Magnan, Michel ; Cormier, Denis ; Ledoux, Marie-Jose . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:2:p:157-183. Full description at Econpapers || Download paper | 4 |
| 32 | 2010 | Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Khasharmeh, Hussein ; Suwaidan, Mishiel Said . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345. Full description at Econpapers || Download paper | 4 |
| 33 | 2018 | Do covenant violations affect audit report timeliness?. (2018). Swanson, Zane ; Zhang, Yinghong . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:1-23. Full description at Econpapers || Download paper | 4 |
| 34 | 2006 | Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study. (2006). Chow, Chee W. ; Duh, Rong-Ruey ; Chen, Hueiling . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:341-361. Full description at Econpapers || Download paper | 3 |
| 35 | 2012 | Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges. (2012). Devalle, Alain ; Magarini, Riccardo . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:1:p:43-68. Full description at Econpapers || Download paper | 3 |
| 36 | 2015 | A balanced scorecard model for performance excellence in Saudi Arabias higher education sector. (2015). Ismail, Tariq H ; Al-Thaoiehie, Mansour . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:255-280. Full description at Econpapers || Download paper | 3 |
| 37 | 2004 | Some theoretical and methodological suggestions for cross-cultural accounting studies. (2004). Patel, Chris. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:61-84. Full description at Econpapers || Download paper | 3 |
| 38 | 2011 | Measurement vs. disclosure of accounting compliance in Indonesia. (2011). Setyadi, Agus ; Rusmin, Rusmin ; Tower, Greg ; Brown, Alistair. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:94-119. Full description at Econpapers || Download paper | 3 |
| 39 | 2014 | Benefits and costs of political connections: evidence from Tunisia. (2014). Mouna Ben rejeb attia, ; Lassoued, Naima ; Mouna Ben Rejeb Attia, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:3:p:299-325. Full description at Econpapers || Download paper | 3 |
| 40 | 2005 | Convergence to international financial reporting standards: the case of Turkey. (2005). Simga Mugan, Can ; Simga-Mugan, Can ; Hosal-Akman, Nazli . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:127-139. Full description at Econpapers || Download paper | 3 |
| 41 | 2005 | Auditor choice by IPO firms in Germany: information or insurance signalling?. (2005). Lenz, Hansrudi ; Ostrowski, Markus. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:300-320. Full description at Econpapers || Download paper | 3 |
| 42 | 2007 | Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context. (2007). De Carvalho, Fernando Nitz ; Ensslin, Sandra Rolim. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:478-500. Full description at Econpapers || Download paper | 3 |
| 43 | 2006 | The auditors assessment and detection of corporate fraud: some Canadian evidence. (2006). Cormier, Denis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:133-165. Full description at Econpapers || Download paper | 3 |
| 44 | 2008 | The determinants of multiple forms of controls in foreign subsidiary manager evaluations. (2008). Kihn, Lili-Anne . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:2:p:157-182. Full description at Econpapers || Download paper | 3 |
| 45 | 2009 | Effect of accruals on financial, non-financial, and audit information in payment default prediction. (2009). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:353-383. Full description at Econpapers || Download paper | 3 |
| 46 | 2011 | Monitoring of earnings management by independent directors and the impact of regulation: evidence from the Peoples Republic of China. (2011). Lai, Liona . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:6-31. Full description at Econpapers || Download paper | 3 |
| 47 | 2004 | Incentives for consolidation of finance subsidiaries: evidence from France. (2004). Andre, Paul ; Cormier, Denis ; Charles-Cargnello, Emmanuelle . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:2:p:164-182. Full description at Econpapers || Download paper | 3 |
| 48 | 2006 | Explaining Management Accounting Change: evidence from Finland. (2006). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281. Full description at Econpapers || Download paper | 3 |
| 49 | 2006 | Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies. (2006). Zhou, Jian ; Wu, Shan-Ying ; Chen, Ken Y.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:194-219. Full description at Econpapers || Download paper | 3 |
| 50 | 2011 | The association between research and development expenditure and firm performance: testing a life cycle hypothesis. (2011). Ahmed, Kamran ; Jinan, Mohammed . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:4:p:267-286. Full description at Econpapers || Download paper | 3 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2006 | Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19. Full description at Econpapers || Download paper | 15 |
| 2 | 2019 | Corporate governance and risk disclosure: evidence from Saudi Arabia. (2019). Ibrahim, Awad ; Hussainey, Khaled ; Habbash, Murya . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:15:y:2019:i:1:p:89-111. Full description at Econpapers || Download paper | 5 |
| 3 | 2016 | The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Habbash, Murya ; Awad, Awad Elsayed ; Hussainey, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236. Full description at Econpapers || Download paper | 4 |
| 4 | 2011 | An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Dahawy, Khaled ; Samaha, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93. Full description at Econpapers || Download paper | 3 |
| 5 | 2007 | Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285. Full description at Econpapers || Download paper | 3 |
| 6 | 2016 | Ownership structure, boards characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?. (2016). Chakroun, Raida ; Grassa, Rihab . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:4:p:360-395. Full description at Econpapers || Download paper | 3 |
| 7 | 2010 | IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223. Full description at Econpapers || Download paper | 2 |
| 8 | 2018 | Agency costs, ownership structure and corporate governance mechanisms in Ghana. (2018). Owusu, Andrews ; Weir, Charlie. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:63-84. Full description at Econpapers || Download paper | 2 |
| 9 | 2006 | Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies. (2006). Zhou, Jian ; Wu, Shan-Ying ; Chen, Ken Y.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:194-219. Full description at Econpapers || Download paper | 2 |
| 10 | 2014 | Benefits and costs of political connections: evidence from Tunisia. (2014). Mouna Ben rejeb attia, ; Lassoued, Naima ; Mouna Ben Rejeb Attia, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:3:p:299-325. Full description at Econpapers || Download paper | 2 |
| 11 | 2016 | Earnings management around Swedish corporate income tax reforms. (2016). Sundvik, Dennis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:261-286. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor:
| Year | Title |
|---|
Recent citations
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | . Full description at Econpapers || Download paper |
10 most frequent citing series