0.08
Impact Factor
0.04
5-Years IF
3
5-Years H index
CitEc is a RePEc service
providing citation data for Economics since 2001
providing citation data for Economics since 2001
Last updated December, 3 2015 760.408 documents
processed, 20.499.313 references and 8.066.571 citations
[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
[more data in EconPapers] [
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| IF | AIF | IF5 | DOC | CDO | CCU | CIF | CIT | D2Y | C2Y | D5Y | C5Y | %SC | CiY | II | AII | |
| 1990 | 0.09 | 0 | 0 | 0 | (%) | 0.03 | ||||||||||
| 1991 | 0.09 | 7 | 7 | 0 | 0 | (%) | 0.04 | |||||||||
| 1992 | 0.09 | 15 | 22 | 7 | 7 | (%) | 0.04 | |||||||||
| 1993 | 0.1 | 15 | 37 | 22 | 22 | (%) | 0.05 | |||||||||
| 1994 | 0.11 | 14 | 51 | 3 | 30 | 37 | (%) | 0.05 | ||||||||
| 1995 | 0.19 | 17 | 68 | 4 | 29 | 51 | (%) | 0.07 | ||||||||
| 1996 | 0.23 | 18 | 86 | 1 | 31 | 68 | (%) | 0.09 | ||||||||
| 1997 | 0.03 | 0.27 | 0.01 | 17 | 103 | 1 | 0.01 | 35 | 1 | 79 | 1 | (%) | 0.09 | |||
| 1998 | 0.27 | 20 | 123 | 35 | 81 | (%) | 0.1 | |||||||||
| 1999 | 0.31 | 18 | 141 | 37 | 86 | (%) | 0.13 | |||||||||
| 2000 | 0.39 | 22 | 163 | 2 | 38 | 90 | (%) | 0.15 | ||||||||
| 2001 | 0.41 | 23 | 186 | 40 | 95 | (%) | 0.16 | |||||||||
| 2002 | 0.43 | 23 | 209 | 1 | 45 | 100 | (%) | 0.19 | ||||||||
| 2003 | 0.45 | 25 | 234 | 1 | 46 | 106 | (%) | 0.19 | ||||||||
| 2004 | 0.51 | 0.01 | 32 | 266 | 1 | 0 | 4 | 48 | 111 | 1 | (%) | 0.21 | ||||
| 2005 | 0.54 | 0.01 | 27 | 293 | 1 | 0 | 2 | 57 | 125 | 1 | (%) | 0.22 | ||||
| 2006 | 0.52 | 31 | 324 | 3 | 59 | 130 | (%) | 0.21 | ||||||||
| 2007 | 0.45 | 28 | 352 | 5 | 58 | 138 | (%) | 0.18 | ||||||||
| 2008 | 0.48 | 33 | 385 | 1 | 0 | 1 | 59 | 143 | (%) | 0.2 | ||||||
| 2009 | 0.48 | 0.01 | 34 | 419 | 2 | 0 | 3 | 61 | 151 | 1 | (%) | 0.19 | ||||
| 2010 | 0.44 | 0.01 | 39 | 458 | 3 | 0.01 | 1 | 67 | 153 | 1 | (%) | 0.16 | ||||
| 2011 | 0.53 | 36 | 494 | 7 | 73 | 165 | (%) | 0.21 | ||||||||
| 2012 | 0.01 | 0.58 | 0.01 | 39 | 533 | 2 | 0 | 8 | 75 | 1 | 170 | 2 | (%) | 0.22 | ||
| 2013 | 0.04 | 0.71 | 0.02 | 33 | 566 | 4 | 0.01 | 7 | 75 | 3 | 181 | 3 | (%) | 1 | 0.03 | 0.25 |
| 2014 | 0.08 | 0.81 | 0.04 | 24 | 590 | 9 | 0.02 | 72 | 6 | 181 | 7 | (%) | 0.28 |
| IF: Impact Factor: C2Y / D2Y AIF: Average Impact Factor for series in RePEc in year y IF5: Impact Factor: C5Y / D5Y 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 D5Y: Number of articles published in y-1 until y-5 C5Y: Cites in y to articles published in y-1 until y-5 %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 |
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50 most cited documents in this series:
[Click on heading to sort table]
| Year | Title | Cited |
|---|---|---|
| 2012 | International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. (2012). Albu, Ctlin Nicolae . In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:341-352. Full description at Econpapers || Download paper | 5 |
| 1994 | AAS 29 And Public-Sector Reporting: Unresolved Issues. (1994). Aiken, M. ; McGrae, M.. In: Australian Accounting Review. RePEc:bla:ausact:v:4:y:1994:i:8:p:65-72. Full description at Econpapers || Download paper | 3 |
| 2013 | Firm Size and National Profiles of IFRS Policy Choice. (2013). Nobes, Christopher ; Perramon, Jordi . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:208-215. Full description at Econpapers || Download paper | 3 |
| 2011 | Two Decades of Research on Comparative Management Accounting â Achievements and Future Directions. (2011). Hoffjan, Andreas ; Brandau, Michael ; Endenich, Christoph . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:4:p:365-382. Full description at Econpapers || Download paper | 3 |
| 2006 | An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Cooper, Barry J. ; Shelly, Marita ; Deegan, Craig . In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18. Full description at Econpapers || Download paper | 2 |
| 1995 | Voluntary Financial Disclosure By Australian Listed Companies. (1995). Hossain, Mahmud ; Adams, Mike . In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:10:p:45-55. Full description at Econpapers || Download paper | 2 |
| 2012 | Accounting Journal Rankings, Authorship Patterns and the Author Affiliation Index. (2012). Zhang, Frank F. ; Chan, Kam C. ; Tong, Jamie Y.. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:407-417. Full description at Econpapers || Download paper | 2 |
| 2005 | The Balanced Scorecard: Slogans, Seduction, and State of Play. (2005). Mahama, Habib ; Andon, Paul ; Baxter, Jane . In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:35:p:29-38. Full description at Econpapers || Download paper | 2 |
| 2007 | An Examination of Worldwide Assured Sustainability Reporting. (2007). STROHM, CHRISTIANE ; MOCK, THEODORE J. ; SWARTZ, KEVIN M.. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77. Full description at Econpapers || Download paper | 2 |
| 2012 | IFRS in the United States: If, When and How. (2012). Street, Donna L.. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:3:p:257-274. Full description at Econpapers || Download paper | 2 |
| 2013 | Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Bachoo, Kaveen ; Tan, Rebecca ; Wilson, Mark . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87. Full description at Econpapers || Download paper | 2 |
| 1995 | The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction. (1995). Carnegie, G. D. ; Wolnizer, P. W.. In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:9:p:31-47. Full description at Econpapers || Download paper | 2 |
| 2011 | Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Simnett, Roger ; Adams, Sarah . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301. Full description at Econpapers || Download paper | 1 |
| 2000 | Supervisory Factors Affecting Job Satisfaction in Public Accounting Firms. (2000). CLABAUGH, ALLEN C. ; Soutar, Geoffrey N. ; Monroe, Gary S.. In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:20:p:65-72. Full description at Econpapers || Download paper | 1 |
| 2013 | Developing Accounting Regulations that Reflect Public Viewpoints: The Australian Solution to Differential Reporting. (2013). Potter, Brad ; Ravlic, Tom ; Wright, Sue . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:18-28. Full description at Econpapers || Download paper | 1 |
| 2009 | Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing. (2009). Finch, Nigel ; Carlin, Tyrone M.. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:4:p:326-336. Full description at Econpapers || Download paper | 1 |
| 2012 | Superannuation in Society: What are the Accountability Relationships and is there a Role for (Group) Accounting?. (2012). Gordon, Isabel . In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:2:p:142-154. Full description at Econpapers || Download paper | 1 |
| 2004 | Board Characteristics of Australian IPOs: An analysis in Light of the ASX Best Practice Recommendations. (2004). Izan, H. Y. ; Ray Da Silva Rosa, ; Lin, Michelle . In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:32:p:25-32. Full description at Econpapers || Download paper | 1 |
| 2013 | Disclosure of Goodwill Impairment under AASB 136 from 2005â2010. (2013). Guthrie, James ; Pang, Tsz Ting . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:216-231. Full description at Econpapers || Download paper | 1 |
| 2007 | Financial Statement Fraud: Some Lessons from US and European Case Studies. (2007). McGRATH, MARY ; Brennan, Niamh M.. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:42:p:49-61. Full description at Econpapers || Download paper | 1 |
| 2011 | Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Zvezdov, Dimitar ; Schaltegger, Stefan ; Burritt, Roger L.. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98. Full description at Econpapers || Download paper | 1 |
| 2009 | Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Stewart, Jenny ; Subramaniam, Nava ; Hodge, Kristy . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194. Full description at Econpapers || Download paper | 1 |
| 2012 | The âCostâ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies. (2012). Ng, Chew ; Warwick, Peter . In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:1:p:54-67. Full description at Econpapers || Download paper | 1 |
| 2003 | A Review of New Public Financial Management Change in Australia. (2003). Guthrie, J. ; Parker, L. ; English, L. M.. In: Australian Accounting Review. RePEc:bla:ausact:v:13:y:2003:i:30:p:3-9. Full description at Econpapers || Download paper | 1 |
| 2007 | An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. (2007). Frost, Geoff ; Jones, Stewart ; Laan, Sandra ; Loftus, Janice. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:78-87. Full description at Econpapers || Download paper | 1 |
| 2011 | The Performance of Equity Analysts During the Global Financial Crisis. (2011). Sidhu, Baljit ; Tan, Hwee Cheng . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:32-43. Full description at Econpapers || Download paper | 1 |
| 2004 | Corporate Reporting on the Internet in Australia: An Exploratory Study. (2004). Allam, Amir ; Lodhia, Sumit K. ; Lymer, Andrew . In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:34:p:64-71. Full description at Econpapers || Download paper | 1 |
| 2013 | Better Late than Never, the Timing of Goodwill Impairment Testing in Australia. (2013). Ji, Kaiying . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:369-379. Full description at Econpapers || Download paper | 1 |
| 2009 | Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors. (2009). Morais, Ana Isabel ; Curto, Jose Dias . In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:2:p:128-143. Full description at Econpapers || Download paper | 1 |
| 2002 | Towards a Comprehensive Framework for Environmental Management Accounting â Links Between Business Actors and Environmental Management Accounting Tools. (2002). Burritt, Roger L. ; Hahn, Tobias ; Schaltegger, Stefan . In: Australian Accounting Review. RePEc:bla:ausact:v:12:y:2002:i:27:p:39-50. Full description at Econpapers || Download paper | 1 |
| 2013 | An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort â Some Evidence of the Transition Costs on Changes in Reporting Regimes. (2013). Laswad, Fawzi ; Redmayne, Nives Botica . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:88-99. Full description at Econpapers || Download paper | 1 |
| 1996 | Information Deficiencies in the Reporting of Litigation Loss Contingencies. (1996). Park, David ; Dagwell, Ron . In: Australian Accounting Review. RePEc:bla:ausact:v:6:y:1996:i:11:p:66-73. Full description at Econpapers || Download paper | 1 |
| 2011 | Audit Reports in Australia during the Global Financial Crisis. (2011). Jiang, Alicia Liwei ; Xu, Yang ; Fargher, Neil ; Carson, Elizabeth . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:22-31. Full description at Econpapers || Download paper | 1 |
| 2004 | Public or Private: Where Government Should Draw the Line. (2004). Officer, R. R.. In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:33:p:22-26. Full description at Econpapers || Download paper | 1 |
| 2013 | Private Equity Fair Value Measurement: A Critical Perspective on IFRS 13. (2013). Maino, Renato ; Palea, Vera . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:264-278. Full description at Econpapers || Download paper | 1 |
| 2008 | Accounting Classification in the IFRS Era. (2008). Nobes, Christopher . In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:191-198. Full description at Econpapers || Download paper | 1 |
| 2011 | The Impact of Quasi-Regulatory Reforms on Boards and Their Committees During the Period 2001â2007. (2011). Tyler, Jonathan ; Matolcsy, Zoltan ; Wells, Peter . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:4:p:352-364. Full description at Econpapers || Download paper | 1 |
| 2000 | Practice versus Prescription in the Disclosure and Recognition of Derivatives. (2000). Godfrey, Jayne M. ; Chalmers, Keryn G.. In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:21:p:40-50. Full description at Econpapers || Download paper | 1 |
| 2006 | Accounting for SGARAs: A Stocktake of Accounting Practice Before Compliance With AASB 141 Agriculture. (2006). Herbohn, Kathleen . In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:62-76. Full description at Econpapers || Download paper | 1 |
| 2010 | Generational Characteristics and Their Impact on Preference for Management Control Systems. (2010). Brown, David ; Sundin, Heidi ; Petroulas, Emma . In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:221-240. Full description at Econpapers || Download paper | 1 |
| 2012 | IFRS in the United States â Developments and Current Status. (2012). Erchinger, Holger . In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:3:p:248-256. Full description at Econpapers || Download paper | 1 |
| 2004 | Application of the Fair-Value Concept: Evidence from Australian Legal Decisions. (2004). Wines, Graeme ; Betts, Jennifer . In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:32:p:63-72. Full description at Econpapers || Download paper | 1 |
| 2013 | Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference?. (2013). Kang, Helen ; Gray, Sidney J.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:232-243. Full description at Econpapers || Download paper | 1 |
| 2007 | Content Analysis in Accounting Research: the Practical Challenges. (2007). Northcott, Deryl ; Steenkamp, Natasja . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:12-25. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series:
Papers most cited in the last two years. [Click on heading to sort table]
| Year | Title | Cited |
|---|---|---|
| 2012 | International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. (2012). Albu, Ctlin Nicolae . In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:341-352. Full description at Econpapers || Download paper | 5 |
| 2013 | Firm Size and National Profiles of IFRS Policy Choice. (2013). Nobes, Christopher ; Perramon, Jordi . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:3:p:208-215. Full description at Econpapers || Download paper | 3 |
| 2006 | An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Cooper, Barry J. ; Shelly, Marita ; Deegan, Craig . In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18. Full description at Econpapers || Download paper | 2 |
| 2013 | Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Bachoo, Kaveen ; Tan, Rebecca ; Wilson, Mark . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87. Full description at Econpapers || Download paper | 2 |
| 1995 | Voluntary Financial Disclosure By Australian Listed Companies. (1995). Hossain, Mahmud ; Adams, Mike . In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:10:p:45-55. Full description at Econpapers || Download paper | 2 |
| 2012 | Accounting Journal Rankings, Authorship Patterns and the Author Affiliation Index. (2012). Zhang, Frank F. ; Chan, Kam C. ; Tong, Jamie Y.. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:407-417. Full description at Econpapers || Download paper | 2 |
| 2007 | An Examination of Worldwide Assured Sustainability Reporting. (2007). STROHM, CHRISTIANE ; MOCK, THEODORE J. ; SWARTZ, KEVIN M.. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77. Full description at Econpapers || Download paper | 2 |
| 1994 | AAS 29 And Public-Sector Reporting: Unresolved Issues. (1994). Aiken, M. ; McGrae, M.. In: Australian Accounting Review. RePEc:bla:ausact:v:4:y:1994:i:8:p:65-72. Full description at Econpapers || Download paper | 2 |
| 2005 | The Balanced Scorecard: Slogans, Seduction, and State of Play. (2005). Mahama, Habib ; Andon, Paul ; Baxter, Jane . In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:35:p:29-38. Full description at Econpapers || Download paper | 2 |
| 2012 | IFRS in the United States: If, When and How. (2012). Street, Donna L.. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:3:p:257-274. Full description at Econpapers || Download paper | 2 |
Citing documents used to compute impact factor 6:
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2014 | Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective. (2014). Marcon, Carlo ; Fasan, Marco . In: Working Papers. RePEc:vnm:wpdman:84. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Are ethical investments good?. (2014). Gariet WS Chow, ; Koh, SzeKee ; Durand, Robert B. In: Australian Journal of Management. RePEc:sae:ausman:v:39:y:2014:i:4:p:645-665. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | The Value Relevance of IFRS in the UAE Banking Industry: Empirical Evidence from Dubai Financial Market, 2008-2013. (2014). Trabelsi, Mohamed . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:4:y:2014:i:4:p:60-71. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Implementation of IFRSs and IFRS for SMEs: the case of Estonia. (2014). Alver, Jaan ; Talpas, Liis . In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:13:y:2014:i:2:p:236-258. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | SIMILARITIES AND DISSIMILARITIES BETWEEN THE ROMANIAN PUBLIC ACCOUNTING SYSTEM AND IPSAS 1 â PRESENTATION OF FINANCIAL STATEMENTS. (2014). CRIAN, Andrei-Rzvan . In: SEA - Practical Application of Science. RePEc:cmj:seapas:y:2014:i:4:p:229-235. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures. (2014). BURCA, Valentin . In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2014:i:3:p:33-42. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2013
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2013 | How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. (2013). Stadler, Christian ; Nobes, Christopher . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:38:y:2013:i:8:p:573-595. Full description at Econpapers || Download paper | [Citation Analysis] |
10 most frequent citing series:
[Click on heading to sort table]
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.