Most cited documents in this series:

Year	Title	Cited
2002	Culture, Corporate Governance and Disclosure in Malaysian Corporations RePEc:bla:abacus:v:38:y:2002:i:3:p:317-349 [Citation Analysis]	29
2006	International financial reporting standards and experts perceptions of disclosure quality RePEc:bla:abacus:v:42:y:2006:i:3-4:p:461-498 [Citation Analysis]	8
2003	Earnings and Impression Management in Financial Reports: The Case of CEO Changes RePEc:bla:abacus:v:39:y:2003:i:1:p:95-123 [Citation Analysis]	7
2004	Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China RePEc:bla:abacus:v:40:y:2004:i:2:p:193-218 [Citation Analysis]	6
2004	Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information RePEc:bla:abacus:v:40:y:2004:i:1:p:21-48 [Citation Analysis]	6
2003	Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case RePEc:bla:abacus:v:39:y:2003:i:2:p:186-210 [Citation Analysis]	5
2009	New Public Management: The Cruellest Invention of the Human Spirit?-super-1 RePEc:bla:abacus:v:45:y:2009:i:1:p:1-21 [Citation Analysis]	4
2005	The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures RePEc:bla:abacus:v:41:y:2005:i:3:p:241-264 [Citation Analysis]	4
2002	Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue and Format Choices RePEc:bla:abacus:v:38:y:2002:i:1:p:78-90 [Citation Analysis]	4
2002	Accounting for Private Estates and the Household in the Twentieth-Century BC Middle Kingdom, Ancient Egypt RePEc:bla:abacus:v:38:y:2002:i:2:p:235-262 [Citation Analysis]	4
2006	Social reporting by islamic banks RePEc:bla:abacus:v:42:y:2006:i:2:p:266-289 [Citation Analysis]	3
2005	Size and investment performance: a research note RePEc:bla:abacus:v:41:y:2005:i:1:p:55-65 [Citation Analysis]	3
2006	Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market RePEc:bla:abacus:v:42:y:2006:i:3-4:p:388-414 [Citation Analysis]	3
2007	Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189 [Citation Analysis]	3
2005	Determinants of accounting innovation implementation RePEc:bla:abacus:v:41:y:2005:i:3:p:217-240 [Citation Analysis]	3
2002	An Application of Data Envelopment Analysis to the Evaluation of Audit Risk RePEc:bla:abacus:v:38:y:2002:i:2:p:263-279 [Citation Analysis]	3
2003	Board and Monitoring Committee Independence RePEc:bla:abacus:v:39:y:2003:i:2:p:211-232 [Citation Analysis]	3
2007	Accounting Valuation Models: A Short Primer RePEc:bla:abacus:v:43:y:2007:i:4:p:429-437 [Citation Analysis]	3
2002	Accounting Practice Harmony, Accounting Regulation and Firm Characteristics RePEc:bla:abacus:v:38:y:2002:i:1:p:46-77 [Citation Analysis]	3
2005	Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet-Maker RePEc:bla:abacus:v:41:y:2005:i:2:p:117-137 [Citation Analysis]	3
2008	Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View RePEc:bla:abacus:v:44:y:2008:i:2:p:139-168 [Citation Analysis]	3
2007	Modelling Credit Risk for SMEs: Evidence from the U.S. Market RePEc:bla:abacus:v:43:y:2007:i:3:p:332-357 [Citation Analysis]	2
2001	Distortions of History, Accounting and the Paradox of Werner Sombart RePEc:bla:abacus:v:37:y:2001:i:1:p:55-78 [Citation Analysis]	2
2002	The Value Relevance of Financial Institutions Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values RePEc:bla:abacus:v:38:y:2002:i:1:p:1-15 [Citation Analysis]	2
2005	Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change RePEc:bla:abacus:v:41:y:2005:i:3:p:265-289 [Citation Analysis]	2
2008	Making Management Auditable: The Implementation of Best Value in Local Government RePEc:bla:abacus:v:44:y:2008:i:1:p:22-47 [Citation Analysis]	2
2003	Shopping Around for Accounting Practices: The Financial Statement Presentation of French Groups RePEc:bla:abacus:v:39:y:2003:i:1:p:42-65 [Citation Analysis]	2
2005	Auditing in the United States: a historical perspective RePEc:bla:abacus:v:41:y:2005:i:1:p:21-39 [Citation Analysis]	2
2006	Dirty surplus accounting flows and valuation errors RePEc:bla:abacus:v:42:y:2006:i:3-4:p:302-344 [Citation Analysis]	2
2001	Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887) RePEc:bla:abacus:v:37:y:2001:i:2:p:139-165 [Citation Analysis]	2
2009	Accounting for Intangible Assets: There is Also an Income Statement RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371 [Citation Analysis]	2
2007	The determinants of the price impact of block trades: further evidence RePEc:bla:abacus:v:43:y:2007:i:1:p:94-106 [Citation Analysis]	2
2009	Organization Capital RePEc:bla:abacus:v:45:y:2009:i:3:p:275-298 [Citation Analysis]	2
2002	Auditors Conflict Management Styles: An Exploratory Study RePEc:bla:abacus:v:38:y:2002:i:3:p:378-405 [Citation Analysis]	2
2001	Politics, Processes and the Future of Australian Accounting Standards RePEc:bla:abacus:v:37:y:2001:i:3:p:267-296 [Citation Analysis]	2
2005	The effect of legislation on corporate disclosure practices RePEc:bla:abacus:v:41:y:2005:i:1:p:92-109 [Citation Analysis]	2
2002	Is Index Performance Achievable? An Analysis of Australian Equity Index Funds RePEc:bla:abacus:v:38:y:2002:i:2:p:200-214 [Citation Analysis]	1
2004	Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness RePEc:bla:abacus:v:40:y:2004:i:2:p:219-237 [Citation Analysis]	1
2009	Pierpont and the Capital Market RePEc:bla:abacus:v:45:y:2009:i:2:p:147-170 [Citation Analysis]	1
2004	Modern Costing Innovations and Legitimation: A Health Care Study RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20 [Citation Analysis]	1
2001	Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies RePEc:bla:abacus:v:37:y:2001:i:2:p:217-232 [Citation Analysis]	1
2009	Relevance of Academic Research and Researchers Role in the IASBs Financial Reporting Standard Setting RePEc:bla:abacus:v:45:y:2009:i:4:p:455-492 [Citation Analysis]	1
2002	Public Sector Outsourcing as an Exchange Option RePEc:bla:abacus:v:38:y:2002:i:2:p:153-176 [Citation Analysis]	1
2006	Principles- versus rules-based accounting standards: the FASBs standard setting strategy RePEc:bla:abacus:v:42:y:2006:i:2:p:165-188 [Citation Analysis]	1
2007	The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence RePEc:bla:abacus:v:43:y:2007:i:2:p:190-216 [Citation Analysis]	1
2001	Budgeting-the Role of Trust and Participation: A Research Note RePEc:bla:abacus:v:37:y:2001:i:3:p:369-388 [Citation Analysis]	1
2002	Proportionate Growth and the Theoretical Foundations of Financial Ratios RePEc:bla:abacus:v:38:y:2002:i:3:p:297-316 [Citation Analysis]	1
2003	Earnings Management Around Share Repurchases: A Note RePEc:bla:abacus:v:39:y:2003:i:2:p:262-272 [Citation Analysis]	1
2008	Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence RePEc:bla:abacus:v:44:y:2008:i:1:p:1-21 [Citation Analysis]	1
2001	Contextualizing the Process of Accounting Regulation: A Study of Nineteenth-Century British Friendly Societies RePEc:bla:abacus:v:37:y:2001:i:2:p:188-216 [Citation Analysis]	1

Citing documents used to compute impact factor 9:

Year	Title	See
2011	Conservatism in Corporate Valuation RePEc:aah:create:2011-32	[Citation Analysis]
2011	Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias RePEc:zbw:vfsc11:48683	[Citation Analysis]
2011	Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts RePEc:kob:tjrevi:dec2011:v:1:p:105-117	[Citation Analysis]
2011	Market reactions to Australian boutique resource investor presentations RePEc:eee:jrpoli:v:36:y:2011:i:4:p:330-338	[Citation Analysis]
2011	Valorisation et reporting du goodwill : enjeux théoriques et empiriques. RePEc:ner:dauphi:urn:hdl:123456789/8007	[Citation Analysis]
2011	Climate change performance measurement, control and accountability in English local authority areas RePEc:eme:aaajpp:v:24:y:2011:i:8:p:1097-1118	[Citation Analysis]
2011	Enjeux et limites du pilotage par les indicateurs en management public, lexemple de la recherche en sciences de gestion RePEc:hal:journl:hal-00646755	[Citation Analysis]
2011	Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction dun système de pilotage de la performance ? RePEc:hal:journl:hal-00650567	[Citation Analysis]
2011	It’s Time for Principles-Based Accounting Ethics RePEc:kap:jbuset:v:99:y:2011:i:1:p:49-59	[Citation Analysis]

Cites in year: CiY