Last updated February, 3 2014 581.217 documents processed, 14.657.417 references and 5.549.674 citations

Journal of Accounting and Public Policy / Elsevier


[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [Keep updated about new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators


Raw data:


IF AIF DOC CDO CCU CIF CIT D2Y C2Y %SC CiY II AII
19900.0814140353000.04
19910.08152910.03562800.04
19920.0816450192900.04
19930.0914590213100.05
19940.1167510.01583000.04
19950.030.19138870.085130100.07
19960.231610490.09192900.09
19970.2918122140.11762900.1
19980.030.2918140100.073334100.11
19990.060.3321161240.1548362010.050.14
20000.080.4220181420.2381393010.050.16
20010.020.4417198170.096441100.17
20020.080.4420218220.156373010.050.19
20030.190.4623241360.1510437700.2
20040.050.5320261400.155543200.22
20050.160.5622283550.196843700.23
20060.120.5331314810.2673425030.10.22
20070.110.4626340850.257353600.19
20080.160.4930370950.267357900.21
20090.230.5324021090.27315613020.060.2
20100.290.46304321800.4216621800.16
20110.180.57204522010.44126211010.050.22
20120.20.664521720.380501000.26
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published 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
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

Most cited documents in this series:


YearTitleCited
2003Corporate governance and voluntary disclosure. (2003). Eng, L. L. ; Mak, Y. T.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:22:y:2003:i:4:p:325-345.

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56
1991Exposure, legitimacy, and social disclosure. (1991). Patten, Dennis M.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:10:y:1991:i:4:p:297-308.

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40
2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications. (2007). Stolowy, Hervé ; Jeanjean, Thomas ; Hope, Ole-Kristian ; Ding, Yuan . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:1:p:1-38.

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36
2000Research design issues in earnings management studies. (2000). McNichols, Maureen F.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:19:y:2000:i:4-5:p:313-345.

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35
1994The use of audit committees for monitoring. (1994). Williams, Joanne Deahl ; Menon, Krishnagopal. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:13:y:1994:i:2:p:121-139.

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31
2006Corporate governance and firm valuation. (2006). Brown, Lawrence D. ; Caylor, Marcus L.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:25:y:2006:i:4:p:409-434.

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28
1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. (1997). Newberry, Kaye ; Gupta, Sanjay . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:16:y:1997:i:1:p:1-34.

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27
2001Corporate environmental disclosures: are they useful in determining environmental performance?. (2001). Anderson, Allison ; Hughes, Susan B. ; Golden, Sarah. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:20:y:2001:i:3:p:217-240.

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23
1997Environmental disclosures and public policy pressure. (1997). Schwartz, Bill N. ; Darrell, W.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:16:y:1997:i:2:p:125-154.

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21
1988Taxpayer behavior in response to taxation: An experimental analysis. (1988). Swenson, Charles W.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:7:y:1988:i:1:p:1-28.

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19
1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. (1995). Naser, Kamal ; Wallace, R. S. Olusegun, . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:14:y:1995:i:4:p:311-368.

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18
2005The impact of culture and governance on corporate social reporting. (2005). Haniffa, R. M. ; Cooke, T. E.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:24:y:2005:i:5:p:391-430.

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18
2003Environmental reporting management: a continental European perspective. (2003). Cormier, Denis ; Magnan, Michel . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:22:y:2003:i:1:p:43-62.

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17
2002The determinants of Internet financial reporting. (2002). Rahman, Asheq ; Debreceny, Roger ; Gray, Glen L.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:21:y:2002:i:4-5:p:371-394.

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17
2000Board structure and the informativeness of earnings. (2000). Vafeas, Nikos . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:19:y:2000:i:2:p:139-160.

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17
1998Measuring corporate environmental performance. (1998). Ilinitch, Anne Y. ; Thomas, Tom E. ; Soderstrom, Naomi S.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:17:y:1998:i:4-5:p:383-408.

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16
1990Financial disclosure regulation and its environment: A review and further analysis. (1990). Cooke, Terence E. ; Wallace, R. S. Olusegun, . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:9:y:1990:i:2:p:79-110.

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16
1999Taxpayer behavior in response to taxation: comment and new experimental evidence. (1999). Sillamaa, M. A.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:18:y:1999:i:2:p:165-177.

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16
1990The incentives for voluntary audit committee formation. (1990). Bradbury, Michael E.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:9:y:1990:i:1:p:19-36.

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16
2000Association between independent non-executive directors, family control and financial disclosures in Hong Kong. (2000). Jaggi, Bikki ; Chen, Charles J. P., . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:19:y:2000:i:4-5:p:285-310.

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15
1989Voluntary formation of corporate audit committees among NASDAQ firms. (1989). Wong, Jilnaught ; Rusbarsky, Mark ; Pincus, Karen. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:8:y:1989:i:4:p:239-265.

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14
1994The ethics of managing earnings: An empirical investigation. (1994). Rockness, Joanne ; Merchant, Kenneth A.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:13:y:1994:i:1:p:79-94.

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14
1995An application of data envelopment analysis to public sector performance measurement and accountability. (1995). Cherian, Joseph ; Chalos, Peter. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:14:y:1995:i:2:p:143-160.

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14
2001Non-US Firms Accounting Standard Choices. (2001). Ashbaugh, Hollis. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:20:y:2001:i:2:p:129-153.

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13
2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. (2008). Stolowy, Hervé ; Jeanjean, Thomas. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:6:p:480-494.

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13
2002Enron: what happened and what we can learn from it. (2002). Benston, George J. ; Hartgraves, Al L., . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:21:y:2002:i:2:p:105-127.

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12
2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies. (2004). Chow, Chee W. ; Xiao, Jason Zezhong ; Yang, He. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:23:y:2004:i:3:p:191-225.

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12
2009Family control, board independence and earnings management: Evidence based on Hong Kong firms. (2009). Jaggi, Bikki ; Leung, Sidney ; Gul, Ferdinand . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:28:y:2009:i:4:p:281-300.

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12
1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance. (1997). Beneish, Messod D.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:16:y:1997:i:3:p:271-309.

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12
2002Dissemination of information for investors at corporate Web sites. (2002). Ettredge, Michael ; Richardson, Vernon J. ; Scholz, Susan. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:21:y:2002:i:4-5:p:357-369.

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12
1993Auditing, directorships and the demand for monitoring. (1993). Stokes, Donald J. ; Francis, Jere R. ; Anderson, Don. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:12:y:1993:i:4:p:353-375.

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12
1999Supplier selection, monitoring practices, and firm performance. (1999). Ittner, Christopher D. ; Nagar, Venkatesh ; Rajan, Madhav V. ; Larcker, David F.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:18:y:1999:i:3:p:253-281.

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11
1999Audit committee activity and agency costs. (1999). Collier, Paul ; Gregory, Alan . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:18:y:1999:i:4-5:p:311-332.

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10
1989Taxpayer compliance under uncertainty. (1989). Beck, Paul J. ; Jung, Woon-Oh. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:8:y:1989:i:1:p:1-27.

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10
2008The shortcomings of fair-value accounting described in SFAS 157. (2008). Benston, George J.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:2:p:101-114.

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10
2004Health care regulation and the operating efficiency of hospitals: Evidence from Taiwan. (2004). Chang, Hsihui ; Das, Somnath ; Li, Shu-Hsing . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:23:y:2004:i:6:p:483-510.

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10
2006Intra-industry imitation in corporate environmental reporting: An international perspective. (2006). Cormier, Denis ; Aerts, Walter ; Magnan, Michel . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:25:y:2006:i:3:p:299-331.

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9
1995Evidence on opinion shopping from audit opinion conservatism. (1995). Krishnan, Jagan ; Stephens, Ray G.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:14:y:1995:i:3:p:179-201.

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9
2004Board leadership, outside directors expertise and voluntary corporate disclosures. (2004). Gul, Ferdinand A. ; Leung, Sidney . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:23:y:2004:i:5:p:351-379.

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9
2005Exploring differences in social disclosures internationally: A stakeholder perspective. (2005). Adhikari, Ajay ; van der Laan Smith, Joyce, ; Tondkar, Rasoul H.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:24:y:2005:i:2:p:123-151.

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7
2008Does auditor tenure influence the reporting of conservative earnings?. (2008). Jenkins, David ; Velury, Uma . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:2:p:115-132.

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7
1982Disclosure regulation and public policy a sociohistorical reappraisal. (1982). Merino, Barbara Dubis ; Neimark, Marilyn Dale. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:1:y:1982:i:1:p:33-57.

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7
2000Identifying unexpected accruals: a comparison of current approaches. (2000). Thomas, Jacob ; ZHANG, XIAO-JUN. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:19:y:2000:i:4-5:p:347-376.

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7
2007Does good corporate governance reduce information asymmetry around quarterly earnings announcements?. (2007). Whalen, Dennis J. ; Kanagaretnam, Kiridaran ; Lobo, Gerald J.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:4:p:497-522.

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7
2002Regulatory competition among accounting standards within and across international boundaries. (2002). Sunder, Shyam. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:21:y:2002:i:3:p:219-234.

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7
2008The impact of corporate governance on Internet financial reporting. (2008). Kelton, Andrea S. ; Yang, Ya-Wen . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:1:p:62-87.

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7
2001Managing earnings surprises in the US versus 12 other countries. (2001). Higgins, Huong Ngo ; Brown, Lawrence D.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:20:y:2001:i:4-5:p:373-398.

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7
2005How should banks account for loan losses. (2005). Wall, Larry ; Benston, George J.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:24:y:2005:i:2:p:81-100.

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7
1985Corporate director liability and monitoring preferences. (1985). Shields, David ; Eichenseher, John W.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:4:y:1985:i:1:p:13-31.

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7
1983Failure prediction: Sensitivity of classification accuracy to alternative statistical methods and variable sets. (1983). Hamer, Michelle M.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:2:y:1983:i:4:p:289-307.

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7

Citing documents used to compute impact factor 10:


YearTitleSee
2012Do Corporations Invest Enough in Environmental Responsibility?. (2012). Statman, Meir ; Kim, Yongtae . In: Journal of Business Ethics. RePEc:kap:jbuset:v:105:y:2012:i:1:p:115-129.

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[Citation Analysis]
2012Corporate environmental and economic performances of Japanese manufacturing firms: Empirical study for sustainable development. (2012). Managi, Shunsuke ; Kaneko, Shinji ; Iwata, Kazuyuki ; Fujii, Hidemichi. In: MPRA Paper. RePEc:pra:mprapa:39564.

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[Citation Analysis]
2012Comparability Effects of Mandatory IFRS Adoption. (2012). Gassen, Joachim ; Cascino, Stefano . In: SFB 649 Discussion Papers. RePEc:hum:wpaper:sfb649dp2012-009.

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[Citation Analysis]
2012Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research. (2012). Sellhorn, Thorsten ; Brüggemann, Ulf ; Hitz, Jorg-Markus ; Bruggemann, Ulf . In: SFB 649 Discussion Papers. RePEc:hum:wpaper:sfb649dp2012-011.

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[Citation Analysis]
2012LE COMPORTEMENT MYOPIQUE DINVESTISSEMENT EN R&D : UNE REALITE EN FRANCE ?. (2012). Dumas, Guillaume . In: Post-Print. RePEc:hal:journl:hal-00690955.

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[Citation Analysis]
2012The consequences of protecting audit partners’ personal assets from the threat of liability. (2012). Li, Bing ; Lennox, Clive . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:54:y:2012:i:2:p:154-173.

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[Citation Analysis]
2012Shareholder activism in family-controlled firms in Malaysia. (2012). Ameer, Rashid ; Azizan, Siti Sakinah . In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2012:i:8:p:774-794.

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[Citation Analysis]
2012A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations. (2012). Hassan, Mostafa Kamal . In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:v:10:y:2012:i:1:p:4-33.

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[Citation Analysis]
2012Earnings Management, Audit Quality and Legal Environment: An International Comparison. (2012). Jetenak, Emin Huseyin ; Memi, Mehmet unsal . In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2012-04-8.

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[Citation Analysis]
2012The changing relationship between audit firm size and going concern reporting. (2012). Williams, David D. ; Kaplan, Steven E.. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:37:y:2012:i:5:p:322-341.

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[Citation Analysis]

Cites in year: CiY


Recent citations received in: 2011


YearTitleSee
2011Executive compensation and corporate governance in China. (2011). Conyon, Martin ; He, Lerong . In: Journal of Corporate Finance. RePEc:eee:corfin:v:17:y:2011:i:4:p:1158-1175.

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[Citation Analysis]

Recent citations received in: 2010


YearTitleSee

Recent citations received in: 2009


YearTitleSee
2009The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333.

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[Citation Analysis]
2009Accounting harmonization and the value-relevance of dirty surplus accounting flows. (2009). Roberts, Clare ; Wang, Yue . In: Review of Accounting and Finance. RePEc:eme:rafpps:v:8:y:2009:i:4:p:340-368.

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[Citation Analysis]

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

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