Most cited documents in this series:

Year	Title	Cited
1999	Corporate social disclosures by listed companies on their web sites: an international comparison RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419 [Citation Analysis]	11
2002	Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265 [Citation Analysis]	11
2005	Why do national GAAP differ from IAS? The role of culture RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350 [Citation Analysis]	10
1999	Firm Characteristics of Swiss Companies that Utilize International Accounting Standards RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131 [Citation Analysis]	8
2003	A multinational test of determinants of corporate disclosure RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194 [Citation Analysis]	7
2001	Intangibles: Management, Measurement, and Reporting: by Baruch Lev, Washington, DC, Brookings Institution Press, 2001, pp. viii+216 RePEc:eee:accoun:v:36:y:2001:i:4:p:501-503 [Citation Analysis]	7
1996	Environmental disclosures in annual reports: An international perspective RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331 [Citation Analysis]	7
1999	Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48 [Citation Analysis]	6
2000	Impact of Culture, Market Forces, and Legal System on Financial Disclosures RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519 [Citation Analysis]	6
1998	Accounting diversity and firm valuation RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567 [Citation Analysis]	6
2003	Audit firm size, public ownership, and firms discretionary accruals management RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22 [Citation Analysis]	5
2003	Pricing and supplier concentration in the private client segment of the audit market: Market power or competition? RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455 [Citation Analysis]	4
2002	The changing nature of financial disclosure in Japan RePEc:eee:accoun:v:37:y:2002:i:1:p:95-111 [Citation Analysis]	4
2005	Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232 [Citation Analysis]	3
2002	Measurement of formal harmonization progress:: The IASC experience RePEc:eee:accoun:v:37:y:2002:i:1:p:1-26 [Citation Analysis]	3
2003	How it all began: the rise of listing requirements on the London, Berlin, Paris, and New York stock exchanges RePEc:eee:accoun:v:38:y:2003:i:2:p:117-143 [Citation Analysis]	3
2007	Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152 [Citation Analysis]	3
1996	International harmonization of reporting required by stock markets RePEc:eee:accoun:v:31:y:1996:i:4:p:405-418 [Citation Analysis]	3
1997	Accuracy of forecast information disclosed in the IPO prospectuses of Hong Kong companies RePEc:eee:accoun:v:32:y:1997:i:3:p:301-319 [Citation Analysis]	3
2005	Corporate governance: Accountability, enterprise and international comparisons, 2005 RePEc:eee:accoun:v:40:y:2005:i:4:p:425-428 [Citation Analysis]	3
1996	International accounting harmonization and the major developed stock market countries: An empirical study RePEc:eee:accoun:v:31:y:1996:i:3:p:269-279 [Citation Analysis]	3
1996	A methodological note on cross-cultural accounting ethics research RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66 [Citation Analysis]	3
2005	The association between ISO 9000 certification and financial performance RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172 [Citation Analysis]	3
2005	Corporate mandatory disclosure practices in Bangladesh RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422 [Citation Analysis]	3
1996	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 RePEc:eee:accoun:v:31:y:1996:i:2:p:213-237 [Citation Analysis]	3
2007	Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379 [Citation Analysis]	3
1997	Cash flow statements: An international comparison of regulatory positions RePEc:eee:accoun:v:32:y:1997:i:1:p:1-22 [Citation Analysis]	3
1996	Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong RePEc:eee:accoun:v:31:y:1996:i:3:p:333-346 [Citation Analysis]	3
2003	Earnings management and initial public offerings: Evidence from the Netherlands RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266 [Citation Analysis]	3
2004	A comparison of value relevance of accounting information in different segments of the Chinese stock market RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427 [Citation Analysis]	3
1996	A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120 [Citation Analysis]	2
2004	A framework for the analysis of firm risk communication RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288 [Citation Analysis]	2
1996	An outcome-based assessment of international transfer pricing policy RePEc:eee:accoun:v:31:y:1996:i:4:p:419-443 [Citation Analysis]	2
2001	The impact of national influence on accounting estimates: Implications for international accounting standard-setters RePEc:eee:accoun:v:36:y:2001:i:3:p:271-290 [Citation Analysis]	2
2006	Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico RePEc:eee:accoun:v:41:y:2006:i:2:p:141-162 [Citation Analysis]	2
2003	Discussion of Pricing and Supplier Concentration in the Private Client Segment of the Audit Market: Market Power or Competition? RePEc:eee:accoun:v:38:y:2003:i:4:p:457-460 [Citation Analysis]	2
2008	Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27 [Citation Analysis]	2
2005	Discussion of Why do national GAAP differ from IAS? The role of culture RePEc:eee:accoun:v:40:y:2005:i:4:p:351-358 [Citation Analysis]	2
2009	Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada RePEc:eee:accoun:v:44:y:2009:i:1:p:56-78 [Citation Analysis]	2
2006	Board composition, regulatory regime, and voluntary disclosure RePEc:eee:accoun:v:41:y:2006:i:3:p:290-292 [Citation Analysis]	2
2004	Big Six auditors and audit quality: The Korean evidence RePEc:eee:accoun:v:39:y:2004:i:2:p:175-196 [Citation Analysis]	2
2005	Accounting development in Pakistan RePEc:eee:accoun:v:40:y:2005:i:2:p:175-201 [Citation Analysis]	2
1997	Anglo-Saxon and German life-cycle costing RePEc:eee:accoun:v:32:y:1997:i:1:p:23-44 [Citation Analysis]	2
1998	Corporate financial disclosure in emerging markets: Does economic development matter? RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234 [Citation Analysis]	2
2006	Board composition, regulatory regime and voluntary disclosure RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289 [Citation Analysis]	2
2004	An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K RePEc:eee:accoun:v:39:y:2004:i:1:p:71-92 [Citation Analysis]	2
2007	Discussion of Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study RePEc:eee:accoun:v:42:y:2007:i:2:p:143-147 [Citation Analysis]	2
2001	Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization RePEc:eee:accoun:v:36:y:2001:i:2:p:147-167 [Citation Analysis]	2
2006	The value relevance of dirty surplus accounting flows in The Netherlands RePEc:eee:accoun:v:41:y:2006:i:4:p:387-405 [Citation Analysis]	2
1999	The use of International Accounting Standards terminology, a survey of IAS compliance disclosure RePEc:eee:accoun:v:34:y:1999:i:4:p:557-570 [Citation Analysis]	2

Citing documents used to compute impact factor 4:

Year	Title	See
2010	Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge? RePEc:hal:gemptp:hal-00676570	[Citation Analysis]
2010	Exploring the Impact of Legal Systems and Financial Structure on Corporate Responsibility RePEc:kap:jbuset:v:95:y:2010:i:2:p:195-222	[Citation Analysis]
2010	Do Islamic Banks Have Greater Market Power? RePEc:erg:wpaper:548	[Citation Analysis]
2010	Cost and profit efficiency of conventional and Islamic banks in GCC countries RePEc:kap:jproda:v:34:y:2010:i:1:p:45-62	[Citation Analysis]

Cites in year: CiY