Most cited documents in this series:

Year	Title	Cited
2003	Corporate governance and voluntary disclosure RePEc:eee:jappol:v:22:y:2003:i:4:p:325-345 [Citation Analysis]	27
2000	Research design issues in earnings management studies RePEc:eee:jappol:v:19:y:2000:i:4-5:p:313-345 [Citation Analysis]	20
1991	Exposure, legitimacy, and social disclosure RePEc:eee:jappol:v:10:y:1991:i:4:p:297-308 [Citation Analysis]	16
1997	Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data RePEc:eee:jappol:v:16:y:1997:i:1:p:1-34 [Citation Analysis]	14
2006	Corporate governance and firm valuation RePEc:eee:jappol:v:25:y:2006:i:4:p:409-434 [Citation Analysis]	13
1994	The ethics of managing earnings: An empirical investigation RePEc:eee:jappol:v:13:y:1994:i:1:p:79-94 [Citation Analysis]	13
2002	The determinants of Internet financial reporting RePEc:eee:jappol:v:21:y:2002:i:4-5:p:371-394 [Citation Analysis]	13
1999	Taxpayer behavior in response to taxation: comment and new experimental evidence RePEc:eee:jappol:v:18:y:1999:i:2:p:165-177 [Citation Analysis]	12
2007	Differences between domestic accounting standards and IAS: Measurement, determinants and implications RePEc:eee:jappol:v:26:y:2007:i:1:p:1-38 [Citation Analysis]	12
1997	Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance RePEc:eee:jappol:v:16:y:1997:i:3:p:271-309 [Citation Analysis]	11
1994	The use of audit committees for monitoring RePEc:eee:jappol:v:13:y:1994:i:2:p:121-139 [Citation Analysis]	11
1983	Failure prediction: Sensitivity of classification accuracy to alternative statistical methods and variable sets RePEc:eee:jappol:v:2:y:1983:i:4:p:289-307 [Citation Analysis]	10
2005	The impact of culture and governance on corporate social reporting RePEc:eee:jappol:v:24:y:2005:i:5:p:391-430 [Citation Analysis]	10
1989	Taxpayer compliance under uncertainty RePEc:eee:jappol:v:8:y:1989:i:1:p:1-27 [Citation Analysis]	9
2003	Environmental reporting management: a continental European perspective RePEc:eee:jappol:v:22:y:2003:i:1:p:43-62 [Citation Analysis]	8
1988	Taxpayer behavior in response to taxation: An experimental analysis RePEc:eee:jappol:v:7:y:1988:i:1:p:1-28 [Citation Analysis]	8
1990	The incentives for voluntary audit committee formation RePEc:eee:jappol:v:9:y:1990:i:1:p:19-36 [Citation Analysis]	8
1989	Voluntary formation of corporate audit committees among NASDAQ firms RePEc:eee:jappol:v:8:y:1989:i:4:p:239-265 [Citation Analysis]	7
1995	An application of data envelopment analysis to public sector performance measurement and accountability RePEc:eee:jappol:v:14:y:1995:i:2:p:143-160 [Citation Analysis]	7
2002	Enron: what happened and what we can learn from it RePEc:eee:jappol:v:21:y:2002:i:2:p:105-127 [Citation Analysis]	7
1997	Environmental disclosures and public policy pressure RePEc:eee:jappol:v:16:y:1997:i:2:p:125-154 [Citation Analysis]	7
2000	Identifying unexpected accruals: a comparison of current approaches RePEc:eee:jappol:v:19:y:2000:i:4-5:p:347-376 [Citation Analysis]	7
2001	Corporate environmental disclosures: are they useful in determining environmental performance? RePEc:eee:jappol:v:20:y:2001:i:3:p:217-240 [Citation Analysis]	6
2002	Dissemination of information for investors at corporate Web sites RePEc:eee:jappol:v:21:y:2002:i:4-5:p:357-369 [Citation Analysis]	6
2000	Board structure and the informativeness of earnings RePEc:eee:jappol:v:19:y:2000:i:2:p:139-160 [Citation Analysis]	6
2006	Intra-industry imitation in corporate environmental reporting: An international perspective RePEc:eee:jappol:v:25:y:2006:i:3:p:299-331 [Citation Analysis]	6
1998	Measuring corporate environmental performance RePEc:eee:jappol:v:17:y:1998:i:4-5:p:383-408 [Citation Analysis]	6
1995	Evidence on opinion shopping from audit opinion conservatism RePEc:eee:jappol:v:14:y:1995:i:3:p:179-201 [Citation Analysis]	5
2004	The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies RePEc:eee:jappol:v:23:y:2004:i:3:p:191-225 [Citation Analysis]	5
1999	Supplier selection, monitoring practices, and firm performance RePEc:eee:jappol:v:18:y:1999:i:3:p:253-281 [Citation Analysis]	5
2000	Association between independent non-executive directors, family control and financial disclosures in Hong Kong RePEc:eee:jappol:v:19:y:2000:i:4-5:p:285-310 [Citation Analysis]	5
1996	The effect of auditor changes on audit fees, audit hours, and audit quality RePEc:eee:jappol:v:15:y:1996:i:1:p:55-76 [Citation Analysis]	5
2001	Non-US Firms Accounting Standard Choices RePEc:eee:jappol:v:20:y:2001:i:2:p:129-153 [Citation Analysis]	5
2005	How should banks account for loan losses RePEc:eee:jappol:v:24:y:2005:i:2:p:81-100 [Citation Analysis]	5
1993	Auditing, directorships and the demand for monitoring RePEc:eee:jappol:v:12:y:1993:i:4:p:353-375 [Citation Analysis]	4
1989	Political interests and governmental accounting disclosure RePEc:eee:jappol:v:8:y:1989:i:3:p:199-217 [Citation Analysis]	4
2000	The value relevance of IAS reconciliation components: empirical evidence from Finland RePEc:eee:jappol:v:19:y:2000:i:2:p:119-137 [Citation Analysis]	4
1997	Environmental regulations and incentives for compliance audits RePEc:eee:jappol:v:16:y:1997:i:2:p:187-214 [Citation Analysis]	4
2008	The impact of corporate governance on Internet financial reporting RePEc:eee:jappol:v:27:y:2008:i:1:p:62-87 [Citation Analysis]	4
1992	An empirical analysis of theories on factors influencing state government accounting disclosure RePEc:eee:jappol:v:11:y:1992:i:1:p:1-42 [Citation Analysis]	4
1995	Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong RePEc:eee:jappol:v:14:y:1995:i:4:p:311-368 [Citation Analysis]	4
2001	Managing earnings surprises in the US versus 12 other countries RePEc:eee:jappol:v:20:y:2001:i:4-5:p:373-398 [Citation Analysis]	4
2005	Exploring differences in social disclosures internationally: A stakeholder perspective RePEc:eee:jappol:v:24:y:2005:i:2:p:123-151 [Citation Analysis]	4
2003	The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings RePEc:eee:jappol:v:22:y:2003:i:5:p:377-400 [Citation Analysis]	4
1991	Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications RePEc:eee:jappol:v:10:y:1991:i:2:p:157-172 [Citation Analysis]	3
2002	Regulatory competition for low cost-of-capital accounting rules RePEc:eee:jappol:v:21:y:2002:i:2:p:147-149 [Citation Analysis]	3
1999	Audit committee activity and agency costs RePEc:eee:jappol:v:18:y:1999:i:4-5:p:311-332 [Citation Analysis]	3
1996	Forecast disclosure by initial public offering firms in a low-litigation environment RePEc:eee:jappol:v:15:y:1996:i:2:p:111-136 [Citation Analysis]	3
2004	Health care regulation and the operating efficiency of hospitals: Evidence from Taiwan RePEc:eee:jappol:v:23:y:2004:i:6:p:483-510 [Citation Analysis]	3
1997	Investors assessment of implicit environmental liabilities: An empirical investigation RePEc:eee:jappol:v:16:y:1997:i:2:p:215-241 [Citation Analysis]	3

Citing documents used to compute impact factor 3:

Year	Title	See
2010	An Empirical Analysis on Board Monitoring Role and Loan Portfolio Quality Measurement in Banks RePEc:pra:mprapa:29766	[Citation Analysis]
2010	Internal Drivers Of Environmental Performance. Case Study: The Trading Activity RePEc:aes:amfeco:v:12:y:2010:i:27:p:145-154	[Citation Analysis]
2010	IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review RePEc:ins:quaeco:qf1002	[Citation Analysis]

Cites in year: CiY