The International Journal of Accounting

Raw citation data, Impact Factor, Immediacy Index, Published documents, Citations received, , Most cited papers , Recent citations and documents published in this series in EconPapers.

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Raw data:
IF AIF DOC CIT D2Y C2Y SC(%) CiY II AII 1996 0.18 32 31 0 0 0.08 1997 0.21 33 14 32 0 0.08 1998 0.03 0.22 32 8 65 2 0 0.1 1999 0.05 0.28 31 31 65 3 0 0.13 2000 0.03 0.37 45 14 63 2 0 0.16 2001 0.37 41 18 76 0 0.16 2002 0.02 0.41 40 22 86 2 0 0.19 2003 0.02 0.42 41 22 81 2 0 0.2 2004 0.07 0.47 26 10 81 6 0 1 0.04 0.21 2005 0.5 35 23 67 0 0.23 2006 0.07 0.51 35 9 61 4 0 0.22 2007 0.03 0.4 32 10 70 2 0 0.18 2008 0.12 0.42 35 7 67 8 0 0.21 2009 0.03 0.43 28 2 67 2 0 0.19
IF: Impact Factor: C2Y / D2Y AIF: Average Impact Factor for series in RePEc in year y DOC: Number of documents published in year y CIT: Number of citations to the series in 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 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 IdI: Immediacy Index: CiY / Documents.   AII: Average Immediacy Index for series in RePEc in year y
Impact Factor:	Immediacy Index:
Documents published:	Citations received:

Most cited documents in this series:

(1) RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350 Why do national GAAP differ from IAS? The role of culture (2005).
Cited: 10 times.

(2) RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419 Corporate social disclosures by listed companies on their web sites: an international comparison (1999).
Cited: 10 times.

(3) RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265 Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore (2002).
Cited: 10 times.

(4) RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131 Firm Characteristics of Swiss Companies that Utilize International Accounting Standards (1999).
Cited: 8 times.

(5) RePEc:eee:accoun:v:36:y:2001:i:4:p:501-503 Intangibles: Management, Measurement, and Reporting: by Baruch Lev, Washington, DC, Brookings Institution Press, 2001, pp. viii+216 (2001).
Cited: 7 times.

(6) RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331 Environmental disclosures in annual reports: An international perspective (1996).
Cited: 7 times.

(7) RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194 A multinational test of determinants of corporate disclosure (2003).
Cited: 7 times.

(8) RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519 Impact of Culture, Market Forces, and Legal System on Financial Disclosures (2000).
Cited: 6 times.

(9) RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22 Audit firm size, public ownership, and firms discretionary accruals management (2003).
Cited: 5 times.

(10) RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48 Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs (1999).
Cited: 5 times.

(11) RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567 Accounting diversity and firm valuation (1998).
Cited: 5 times.

(12) RePEc:eee:accoun:v:37:y:2002:i:1:p:95-111 The changing nature of financial disclosure in Japan (2002).
Cited: 4 times.

(13) RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66 A methodological note on cross-cultural accounting ethics research (1996).
Cited: 3 times.

(14) RePEc:eee:accoun:v:38:y:2003:i:2:p:117-143 How it all began: the rise of listing requirements on the London, Berlin, Paris, and New York stock exchanges (2003).
Cited: 3 times.

(15) RePEc:eee:accoun:v:31:y:1996:i:2:p:213-237 An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements (1996).
Cited: 3 times.

(16) RePEc:eee:accoun:v:32:y:1997:i:1:p:1-22 Cash flow statements: An international comparison of regulatory positions (1997).
Cited: 3 times.

(17) RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427 A comparison of value relevance of accounting information in different segments of the Chinese stock market (2004).
Cited: 3 times.

(18) RePEc:eee:accoun:v:31:y:1996:i:3:p:333-346 Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong (1996).
Cited: 3 times.

(19) RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455 Pricing and supplier concentration in the private client segment of the audit market: Market power or competition? (2003).
Cited: 3 times.

(20) RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152 Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study (2007).
Cited: 3 times.

(21) RePEc:eee:accoun:v:40:y:2005:i:4:p:425-428 Corporate governance: Accountability, enterprise and international comparisons, 2005 (2005).
Cited: 3 times.

(22) RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266 Earnings management and initial public offerings: Evidence from the Netherlands (2003).
Cited: 3 times.

(23) RePEc:eee:accoun:v:31:y:1996:i:4:p:405-418 International harmonization of reporting required by stock markets (1996).
Cited: 3 times.

(24) RePEc:eee:accoun:v:32:y:1997:i:3:p:301-319 Accuracy of forecast information disclosed in the IPO prospectuses of Hong Kong companies (1997).
Cited: 3 times.

(25) RePEc:eee:accoun:v:31:y:1996:i:3:p:269-279 International accounting harmonization and the major developed stock market countries: An empirical study (1996).
Cited: 3 times.

(26) RePEc:eee:accoun:v:37:y:2002:i:1:p:1-26 Measurement of formal harmonization progress:: The IASC experience (2002).
Cited: 3 times.

(27) RePEc:eee:accoun:v:42:y:2007:i:3:p:272-304 Trends in research on international accounting harmonization (2007).
Cited: 2 times.

(28) RePEc:eee:accoun:v:38:y:2003:i:4:p:457-460 Discussion of Pricing and Supplier Concentration in the Private Client Segment of the Audit Market: Market Power or Competition? (2003).
Cited: 2 times.

(29) RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234 Corporate financial disclosure in emerging markets: Does economic development matter? (1998).
Cited: 2 times.

(30) RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362 Reply to discussion of Why do national GAAP differ from IAS? The role of culture (2005).
Cited: 2 times.

(31) RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288 A framework for the analysis of firm risk communication (2004).
Cited: 2 times.

(32) RePEc:eee:accoun:v:36:y:2001:i:2:p:147-167 Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization (2001).
Cited: 2 times.

(33) RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232 Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries (2005).
Cited: 2 times.

(34) RePEc:eee:accoun:v:41:y:2006:i:2:p:141-162 Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico (2006).
Cited: 2 times.

(35) RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195 Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data (1996).
Cited: 2 times.

(36) RePEc:eee:accoun:v:34:y:1999:i:4:p:557-570 The use of International Accounting Standards terminology, a survey of IAS compliance disclosure (1999).
Cited: 2 times.

(37) RePEc:eee:accoun:v:31:y:1996:i:4:p:497-509 Determinants of audit fees in Bangladesh (1996).
Cited: 2 times.

(38) RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65 Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region (2008).
Cited: 2 times.

(39) RePEc:eee:accoun:v:40:y:2005:i:4:p:351-358 Discussion of Why do national GAAP differ from IAS? The role of culture (2005).
Cited: 2 times.

(40) RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248 An empirical investigation of multinational firms compliance with International Accounting Standards (1999).
Cited: 2 times.

(41) RePEc:eee:accoun:v:41:y:2006:i:3:p:290-292 Board composition, regulatory regime, and voluntary disclosure (2006).
Cited: 2 times.

(42) RePEc:eee:accoun:v:39:y:2004:i:2:p:175-196 Big Six auditors and audit quality: The Korean evidence (2004).
Cited: 2 times.

(43) RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120 A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands (1996).
Cited: 2 times.

(44) RePEc:eee:accoun:v:34:y:1999:i:4:p:491-515 Communists Among Us in a Market Economy: Accountancy in the Peoples Republic of China (1999).
Cited: 2 times.

(45) RePEc:eee:accoun:v:31:y:1996:i:4:p:419-443 An outcome-based assessment of international transfer pricing policy (1996).
Cited: 2 times.

(46) RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238 Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory (1999).
Cited: 2 times.

(47) RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325 Ownership structure and earnings informativeness: Evidence from Korea (2002).
Cited: 2 times.

(48) RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289 Board composition, regulatory regime and voluntary disclosure (2006).
Cited: 2 times.

(49) RePEc:eee:accoun:v:39:y:2004:i:1:p:71-92 An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K (2004).
Cited: 2 times.

(50) RePEc:eee:accoun:v:42:y:2007:i:2:p:143-147 Discussion of Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study (2007).
Cited: 2 times.

Recent citations received in: | 2009 | 2008 | 2007 | 2006

Recent citations received in: 2009

Recent citations received in: 2008

Recent citations received in: 2007

Recent citations received in: 2006

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Source data used to compute the impact factor of RePEc series.