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Last updated December, 3 2015 760.408 documents processed, 20.499.313 references and 8.066.571 citations

International Journal of Accounting, Auditing and Performance Evaluation / Inderscience Enterprises Ltd


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Impact Factor

0.06

5-Years IF

4

5-Years H index

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
[more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators


Raw data


IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.09000 (%)0.03
19910.09000 (%)0.04
19920.09000 (%)0.04
19930.1000 (%)0.05
19940.11000 (%)0.05
19950.19000 (%)0.07
19960.23000 (%)0.09
19970.27000 (%)0.09
19980.27000 (%)0.1
19990.31000 (%)0.13
20000.39000 (%)0.15
20010.41000 (%)0.16
20020.43000 (%)0.19
20030.45000 (%)0.19
20040.5122221300 (%)0.21
20050.54335582222 (%)0.22
20060.050.520.05217630.0416553553 (%)0.21
20070.450.013911510.01754761 (%)0.18
20080.48101256601151 (16.7%)0.2
20090.480.02913440.035491253 (%)0.19
20100.440.0822156120.086191129 (%)0.16
20110.130.530.072017690.0533141017 (%)0.21
20120.580.031819480.042421003 (%)10.060.22
20130.710.0818212100.05138796 (%)0.25
20140.810.0613225140.0636875 (%)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

 

50 most cited documents in this series:


[Click on heading to sort table]

YearTitleCited
2006Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19.

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8
2010IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223.

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6
2004The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations. (2004). Osma, Beatriz Garcia ; Jose Luis Ucieda Blanco, ; Jose Luis Ucieda Blanco, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:5-36.

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5
2009Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Haddad, Ayman E. ; AlShattarat, Wasim K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309.

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5
2006The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67.

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4
2008Culture and accounting practices in Turkey. (2008). Askarany, Davood ; Askary, Saeed ; Yazdifar, Hassan . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:66-88.

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3
2005What exactly is convergence?. (2005). Pacter, Paul . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:67-83.

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2
2007The effect of multi-nationality on the precision of management earnings forecasts. (2007). Runyan, Bruce ; Smith, Murphy L.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:6:p:572-588.

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2
2004The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60.

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2
2005An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon S. ; Hwang, Tienyu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280.

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2
2004The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure. (2004). Wright, Charlotte ; Wilcox, William ; Berry, Kevin Thomas . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:267-287.

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2
2005Strategy and activity based costing: a cross national study of process and outcome contingencies. (2005). Bhimani, Alnoor ; Ncube, Mthuli ; Gosselin, Maurice . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205.

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2
2007A review of existing methods to quantify intangible assets. (2007). Levy, Felicia ; Duffey, Michael R.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:382-399.

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1
2015Human capital, pension information and firm valuation. (2015). Scott, Thomas W. ; Li, Yan . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:1:p:48-83.

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1
2011An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Dahawy, Khaled ; Samaha, Khaled . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93.

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1
2006Explaining Management Accounting Change: evidence from Finland. (2006). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281.

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1
2008Auditor awareness of earnings management. (2008). Georgopoulos, Antonios ; Koumanakos, Evangelos ; SIRIOPOULOS, COSTAS. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:50-65.

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1
2004Some theoretical and methodological suggestions for cross-cultural accounting studies. (2004). Patel, Chris . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:61-84.

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1
2012The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence. (2012). Cormier, Denis ; Magnan, Michel ; Ledoux, Marie-Jose . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:2:p:157-183.

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1
2005Resurrecting the social Pacioli: ethics, gender and other silences. (2005). Sy, Aida . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:4:p:441-449.

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1
2007Corporate governance and corporate performance: some evidence from newly listed firms on Chinese stock markets. (2007). Chen, Langnan ; Lin, Weibin . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:2:p:183-197.

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1
2004The ethical behaviours of final year Turkish accountancy students compared with their Australian and Irish counterparts. (2004). Arzova, Burak S. ; Kidwell, Linda A.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:385-400.

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1
2006Auditor independence, auditor specialisation and earnings management: further evidence from Singapore. (2006). Brown, Alistair M. ; J-L. W. Mitchell Van der Zahn, ; J-L. W. Mitchell Van Der Zahn, ; J-L. W. Mitchell Van der Zahn, ; Tower, Greg . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:166-193.

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1
2008The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. (2008). Ernstberger, Jurgen . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:1-29.

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1
2012In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies. (2012). Breesch, Diane ; Cole, Vicky ; Branson, Jol . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:1:p:1-23.

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1
2005The once and future accountant: ethics and the future outlook of the US accounting profession. (2005). Hale, Mark W. ; Huston, Ryan ; Smith, Murphy L.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:4:p:426-440.

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1
2007A multidimensional measure in accounting ethics research. (2007). Patel, Chris . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:90-110.

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1
2004Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies. (2004). Hossain, Mahmud ; Mitra, Santanu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:288-303.

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1
2011Explaining the scope of information in performance measurement: managerial roles and contextual variables. (2011). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:4:p:303-336.

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1
2007Non-audit services and auditor independence: empirical findings from Bahrain. (2007). Hemalatha, J. ; Bremser, Wayne G. ; Joshi, PremLal ; Al-Mudhaki, Jawaher. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:57-89.

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1
2008The influence of institutional investors on opportunistic earnings management. (2008). Benkraiem, Ramzi . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:89-106.

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1
2006Audit firm manuals and audit experts approaches to internal control evaluation. (2006). Sharma, Divesh ; Iselin, Errol. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:20-40.

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1
2007An IT capital performance indicator study: evidence from a Taiwan financial service industry case study. (2007). Seng, Jia-Lang ; Tsai, Wen-Huei . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:501-528.

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1
2004Motives, diffusion and utilisation of the balanced scorecard in Denmark. (2004). Sorensen, Rene ; Nielsen, Steen . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:103-124.

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1
2011Measurement vs. disclosure of accounting compliance in Indonesia. (2011). Setyadi, Agus ; Rusmin, Rusmin ; Tower, Greg ; Brown, Alistair . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:94-119.

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1
2006Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study. (2006). Chow, Chee W. ; Duh, Rong-Ruey ; Chen, Hueiling . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:341-361.

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1
2004Accountants in Japan: culture, organisational factors and job satisfaction. (2004). Yamamura, Jeanne H. ; Stedham, Yvonne E. ; Satoh, Michimasa. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:85-102.

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1
2013The value relevance of earnings and cash flows under International Financial Reporting Standards: the case of Greece. (2013). Papadatos, Konstantinos ; Makri, Vasiliki . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:9:y:2013:i:2:p:184-198.

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1

50 most relevant documents in this series:


Papers most cited in the last two years. [Click on heading to sort table]

YearTitleCited
2010IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223.

Full description at Econpapers || Download paper

5
2006Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19.

Full description at Econpapers || Download paper

4
2004The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure. (2004). Wright, Charlotte ; Wilcox, William ; Berry, Kevin Thomas . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:267-287.

Full description at Econpapers || Download paper

2
2009Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Haddad, Ayman E. ; AlShattarat, Wasim K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309.

Full description at Econpapers || Download paper

2
2005An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon S. ; Hwang, Tienyu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280.

Full description at Econpapers || Download paper

2

Citing documents used to compute impact factor 0:


[Click on heading to sort table]

YearTitleSee

Cites in year: CiY


Recent citations received in: 2012


[Click on heading to sort table]

YearTitleSee
2012The uniformity-flexibility dilemma when comparing financial statements: Views of auditors, analysts and other users. (2012). Breesch, Diane ; Cole, Vicky ; Branson, Joel . In: International Journal of Accounting and Information Management. RePEc:eme:ijaipp:v:20:y:2012:i:2:p:114-141.

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[Citation Analysis]

Recent citations received in: 2011


[Click on heading to sort table]

YearTitleSee

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.