Citation analysis for Journal of Accounting and Public Policy / Elsevier

Journal of Accounting and Public Policy / Elsevier

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Impact Factor

0.82

5-Years IF

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
1990		0.1		14	14			46	30		77		(%)			0.04
1991		0.09	0.03	15	29	2	0.07	92	28		72	2	(%)			0.04
1992		0.1		16	45			25	29		72		(%)			0.04
1993		0.11		14	59			27	31		75		(%)			0.05
1994		0.12	0.01	16	75	2	0.03	85	30		73	1	(%)			0.05
1995	0.03	0.19	0.03	13	88	11	0.13	80	30	1	75	2	(%)			0.07
1996		0.22	0.04	16	104	10	0.1	27	29		74	3	(%)			0.09
1997		0.27	0.03	18	122	16	0.13	149	29		75	2	(%)			0.09
1998	0.03	0.27	0.04	18	140	10	0.07	58	34	1	77	3	(%)			0.1
1999	0.06	0.31	0.16	21	161	26	0.16	71	36	2	81	13	(%)	1	0.05	0.13
2000	0.08	0.4	0.21	20	181	46	0.25	166	39	3	86	18	(%)	1	0.05	0.15
2001	0.05	0.4	0.05	17	198	24	0.12	105	41	2	93	5	1 (1%)			0.15
2002	0.14	0.42	0.12	20	218	31	0.14	87	37	5	94	11	(%)	1	0.05	0.18
2003	0.22	0.44	0.15	23	241	39	0.16	214	37	8	96	14	(%)	1	0.04	0.18
2004	0.07	0.49	0.14	20	261	52	0.2	107	43	3	101	14	(%)	1	0.05	0.2
2005	0.19	0.53	0.21	22	283	63	0.22	157	43	8	100	21	1 (%)			0.21
2006	0.19	0.51	0.31	31	314	99	0.32	200	42	8	102	32	1 (%)	3	0.1	0.2
2007	0.17	0.44	0.29	26	340	102	0.3	167	53	9	116	34	1 (%)			0.18
2008	0.18	0.47	0.25	30	370	108	0.29	165	57	10	122	31	(%)	1	0.03	0.2
2009	0.29	0.47	0.33	32	402	131	0.33	90	56	16	129	43	(%)	2	0.06	0.19
2010	0.34	0.44	0.47	30	432	220	0.51	70	62	21	141	66	(%)			0.16
2011	0.23	0.51	0.46	20	452	238	0.53	73	62	14	149	68	(%)	2	0.1	0.2
2012	0.28	0.56	0.53		452	233	0.52		50	14	138	73	(%)			0.21
2013	0.55	0.66	0.58		452	255	0.56		20	11	112	65	(%)			0.23
2014		0.67	0.57		452	275	0.61		0		82	47	(%)			0.22
2015		0.82	0.82		452	342	0.76		0		50	41	(%)			0.27

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:

#	Year	Title	Cited
1	2003	Corporate 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. Full description at Econpapers \|\| Download paper	107
2	2006	Corporate 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. Full description at Econpapers \|\| Download paper	71
3	1991	Exposure, 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. Full description at Econpapers \|\| Download paper	65
4	2000	Research 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. Full description at Econpapers \|\| Download paper	61
5	1997	Determinants 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. Full description at Econpapers \|\| Download paper	56
6	2007	Differences between domestic accounting standards and IAS: Measurement, determinants and implications. (2007). Stolowy, HervÃÂ© ; Jeanjean, Thomas ; ding, yuan ; Hope, Ole-Kristian . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:1:p:1-38. Full description at Econpapers \|\| Download paper	56
7	2005	The 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. Full description at Econpapers \|\| Download paper	52
8	2000	Association 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. Full description at Econpapers \|\| Download paper	47
9	2003	Environmental reporting management: a continental European perspective. (2003). Magnan, Michel. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:22:y:2003:i:1:p:43-62. Full description at Econpapers \|\| Download paper	37
10	2001	Corporate 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. Full description at Econpapers \|\| Download paper	36
11	1994	The 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. Full description at Econpapers \|\| Download paper	36
12	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. (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. Full description at Econpapers \|\| Download paper	36
13	1997	Detecting 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. Full description at Econpapers \|\| Download paper	30
14	2008	Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. (2008). Stolowy, HervÃÂ© ; Jeanjean, Thomas. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:6:p:480-494. Full description at Econpapers \|\| Download paper	29
15	2000	Board 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. Full description at Econpapers \|\| Download paper	29
16	2009	Family control, board independence and earnings management: Evidence based on Hong Kong firms. (2009). Gul, Ferdinand ; Jaggi, Bikki ; Leung, Sidney . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:28:y:2009:i:4:p:281-300. Full description at Econpapers \|\| Download paper	28
17	1994	The 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. Full description at Econpapers \|\| Download paper	28
18	1997	Environmental 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. Full description at Econpapers \|\| Download paper	28
19	1998	Measuring 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. Full description at Econpapers \|\| Download paper	28
20	2006	Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia. (2006). Adhikari, Ajay ; Zhang, Hao ; Derashid, Chek. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:25:y:2006:i:5:p:574-595. Full description at Econpapers \|\| Download paper	27
21	1988	Taxpayer 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. Full description at Econpapers \|\| Download paper	27
22	2004	The 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. Full description at Econpapers \|\| Download paper	25
23	2004	Board leadership, outside directors expertise and voluntary corporate disclosures. (2004). Gul, Ferdinand ; Leung, Sidney . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:23:y:2004:i:5:p:351-379. Full description at Econpapers \|\| Download paper	25
24	2002	The 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. Full description at Econpapers \|\| Download paper	24
25	1999	Taxpayer 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. Full description at Econpapers \|\| Download paper	23
26	2001	Non-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. Full description at Econpapers \|\| Download paper	23
27	2007	Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China. (2007). Rui, Oliver ; Fung, Peter M. Y., ; Firth, Michael . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:4:p:463-496. Full description at Econpapers \|\| Download paper	23
28	2005	Is Chinas securities regulatory agency a toothless tiger? Evidence from enforcement actions. (2005). Rui, Oliver ; Gao, Daniel N. ; Firth, Michael ; Chen, Gongmeng . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:24:y:2005:i:6:p:451-488. Full description at Econpapers \|\| Download paper	22
29	1990	Financial 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. Full description at Econpapers \|\| Download paper	21
30	2002	Dissemination 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. Full description at Econpapers \|\| Download paper	21
31	2011	Does it really pay to be green? Determinants and consequences of proactive environmental strategies. (2011). Vasvari, Florin P. ; Li, Yue ; Clarkson, Peter M. ; Richardson, Gordon D.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:30:y::i:2:p:122-144. Full description at Econpapers \|\| Download paper	21
32	1989	Voluntary 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. Full description at Econpapers \|\| Download paper	20
33	1990	The 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. Full description at Econpapers \|\| Download paper	19
34	1999	Supplier 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. Full description at Econpapers \|\| Download paper	18
35	2005	Exploring 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. Full description at Econpapers \|\| Download paper	18
36	1989	Taxpayer 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. Full description at Econpapers \|\| Download paper	18
37	2006	Intra-industry imitation in corporate environmental reporting: An international perspective. (2006). Magnan, Michel ; Aerts, Walter . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:25:y:2006:i:3:p:299-331. Full description at Econpapers \|\| Download paper	17
38	2008	The 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. Full description at Econpapers \|\| Download paper	17
39	2002	Enron: 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. Full description at Econpapers \|\| Download paper	17
40	2007	Does good corporate governance reduce information asymmetry around quarterly earnings announcements?. (2007). Kanagaretnam, Kiridaran ; Whalen, Dennis J. ; Lobo, Gerald J.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:4:p:497-522. Full description at Econpapers \|\| Download paper	17
41	1995	An 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. Full description at Econpapers \|\| Download paper	15
42	1993	Auditing, 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. Full description at Econpapers \|\| Download paper	14
43	2008	The 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. Full description at Econpapers \|\| Download paper	14
44	2004	Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise. (2004). Xie, Biao ; Xu, Weihong ; Davidson, Wallace III. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:23:y:2004:i:4:p:279-293. Full description at Econpapers \|\| Download paper	13
45	2005	Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. (2005). Hermanson, Dana R. ; Clune, Richard ; Beasley, Mark S.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:24:y:2005:i:6:p:521-531. Full description at Econpapers \|\| Download paper	13
46	2011	Controlling shareholders tunneling and executive compensation: Evidence from China. (2011). Wang, Kun ; Xiao, Xing . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:30:y::i:1:p:89-100. Full description at Econpapers \|\| Download paper	13
47	2007	Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. (2007). Richardson, Grant ; Lanis, Roman . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:6:p:689-704. Full description at Econpapers \|\| Download paper	13
48	2007	Audit committee quality, auditor independence, and internal control weaknesses. (2007). Zhou, Jian ; Zhang, Yan . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:3:p:300-327. Full description at Econpapers \|\| Download paper	13
49	1999	Audit committee activity and agency costs. (1999). Collier, Paul. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:18:y:1999:i:4-5:p:311-332. Full description at Econpapers \|\| Download paper	13
50	2000	Identifying unexpected accruals: a comparison of current approaches. (2000). Zhang, Xiao-Jun . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:19:y:2000:i:4-5:p:347-376. Full description at Econpapers \|\| Download paper	13

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2006	Corporate 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. Full description at Econpapers \|\| Download paper	38
2	2003	Corporate 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. Full description at Econpapers \|\| Download paper	36
3	2005	The 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. Full description at Econpapers \|\| Download paper	27
4	1997	Determinants 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. Full description at Econpapers \|\| Download paper	22
5	2006	Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia. (2006). Adhikari, Ajay ; Zhang, Hao ; Derashid, Chek. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:25:y:2006:i:5:p:574-595. Full description at Econpapers \|\| Download paper	22
6	2007	Differences between domestic accounting standards and IAS: Measurement, determinants and implications. (2007). Stolowy, HervÃÂ© ; Jeanjean, Thomas ; ding, yuan ; Hope, Ole-Kristian . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:1:p:1-38. Full description at Econpapers \|\| Download paper	18
7	2000	Research 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. Full description at Econpapers \|\| Download paper	18
8	1991	Exposure, 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. Full description at Econpapers \|\| Download paper	17
9	2000	Association 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. Full description at Econpapers \|\| Download paper	16
10	2011	Does it really pay to be green? Determinants and consequences of proactive environmental strategies. (2011). Vasvari, Florin P. ; Li, Yue ; Clarkson, Peter M. ; Richardson, Gordon D.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:30:y::i:2:p:122-144. Full description at Econpapers \|\| Download paper	15
11	2007	Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China. (2007). Rui, Oliver ; Fung, Peter M. Y., ; Firth, Michael . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:4:p:463-496. Full description at Econpapers \|\| Download paper	14
12	2009	Family control, board independence and earnings management: Evidence based on Hong Kong firms. (2009). Gul, Ferdinand ; Jaggi, Bikki ; Leung, Sidney . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:28:y:2009:i:4:p:281-300. Full description at Econpapers \|\| Download paper	14
13	2004	Board leadership, outside directors expertise and voluntary corporate disclosures. (2004). Gul, Ferdinand ; Leung, Sidney . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:23:y:2004:i:5:p:351-379. Full description at Econpapers \|\| Download paper	14
14	2005	Is Chinas securities regulatory agency a toothless tiger? Evidence from enforcement actions. (2005). Rui, Oliver ; Gao, Daniel N. ; Firth, Michael ; Chen, Gongmeng . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:24:y:2005:i:6:p:451-488. Full description at Econpapers \|\| Download paper	14
15	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. (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. Full description at Econpapers \|\| Download paper	13
16	2008	Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. (2008). Stolowy, HervÃÂ© ; Jeanjean, Thomas. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:6:p:480-494. Full description at Econpapers \|\| Download paper	13
17	2007	Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. (2007). Richardson, Grant ; Lanis, Roman . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:6:p:689-704. Full description at Econpapers \|\| Download paper	12
18	1997	Detecting 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. Full description at Econpapers \|\| Download paper	12
19	2000	Board 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. Full description at Econpapers \|\| Download paper	11
20	2003	Environmental reporting management: a continental European perspective. (2003). Magnan, Michel. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:22:y:2003:i:1:p:43-62. Full description at Econpapers \|\| Download paper	11
21	2010	Tunneling as an incentive for earnings management during the IPO process in China. (2010). Wang, Jiwei ; Aharony, Joseph . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:29:y::i:1:p:1-26. Full description at Econpapers \|\| Download paper	10
22	2011	Controlling shareholders tunneling and executive compensation: Evidence from China. (2011). Wang, Kun ; Xiao, Xing . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:30:y::i:1:p:89-100. Full description at Econpapers \|\| Download paper	10
23	2004	The 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. Full description at Econpapers \|\| Download paper	10
24	2005	Exploring 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. Full description at Econpapers \|\| Download paper	10
25	2007	Does good corporate governance reduce information asymmetry around quarterly earnings announcements?. (2007). Kanagaretnam, Kiridaran ; Whalen, Dennis J. ; Lobo, Gerald J.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:4:p:497-522. Full description at Econpapers \|\| Download paper	9
26	2004	Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise. (2004). Xie, Biao ; Xu, Weihong ; Davidson, Wallace III. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:23:y:2004:i:4:p:279-293. Full description at Econpapers \|\| Download paper	9
27	2008	Government assisted earnings management in China. (2008). JING, LI ; Lee, Chi-Wen Jevons ; Chen, Xiao ; Li, Jing . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:3:p:262-274. Full description at Econpapers \|\| Download paper	9
28	2008	Should earnings thresholds be used as delisting criteria in stock market?. (2008). Wang, Hansheng ; Jiang, Guohua. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:5:p:409-419. Full description at Econpapers \|\| Download paper	9
29	2001	Corporate 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. Full description at Econpapers \|\| Download paper	8
30	1994	The 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. Full description at Econpapers \|\| Download paper	7
31	1998	Measuring 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. Full description at Econpapers \|\| Download paper	7
32	2005	Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. (2005). Hermanson, Dana R. ; Clune, Richard ; Beasley, Mark S.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:24:y:2005:i:6:p:521-531. Full description at Econpapers \|\| Download paper	7
33	1989	Taxpayer 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. Full description at Econpapers \|\| Download paper	6
34	2006	The economic value of regulated disclosure: Evidence from the banking sector. (2006). Tadesse, Solomon. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:25:y:2006:i:1:p:32-70. Full description at Econpapers \|\| Download paper	6
35	2011	The effect of board of director composition on corporate tax aggressiveness. (2011). Richardson, Grant ; Lanis, Roman . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:30:y::i:1:p:50-70. Full description at Econpapers \|\| Download paper	6
36	2006	The use of management forecasts to dampen analysts expectations. (2006). Jiang, Guohua ; Baik, Bok . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:25:y:2006:i:5:p:531-553. Full description at Econpapers \|\| Download paper	6
37	2006	Intra-industry imitation in corporate environmental reporting: An international perspective. (2006). Magnan, Michel ; Aerts, Walter . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:25:y:2006:i:3:p:299-331. Full description at Econpapers \|\| Download paper	6
38	1988	Taxpayer 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. Full description at Econpapers \|\| Download paper	6
39	2008	On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system. (2008). Trombetta, Marco ; Carmona, Salvador . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:27:y:2008:i:6:p:455-461. Full description at Econpapers \|\| Download paper	5
40	2011	Value relevance of discretionary accruals in the Asian financial crisis of 1997-1998. (2011). Lee, Jay Junghun ; Choi, Jong-Hag ; Kim, Jeong-Bon . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:30:y::i:2:p:166-187. Full description at Econpapers \|\| Download paper	5
41	2009	Usefulness of comprehensive income reporting in Canada. (2009). Shehata, Mohamed ; Kanagaretnam, Kiridaran ; Mathieu, Robert . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:28:y:2009:i:4:p:349-365. Full description at Econpapers \|\| Download paper	5
42	2007	Audit committee quality, auditor independence, and internal control weaknesses. (2007). Zhou, Jian ; Zhang, Yan . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:26:y:2007:i:3:p:300-327. Full description at Econpapers \|\| Download paper	5
43	1989	Voluntary 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. Full description at Econpapers \|\| Download paper	5
44	1999	Taxpayer 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. Full description at Econpapers \|\| Download paper	5
45	2003	The value relevance of non-financial performance variables and accounting information: the case of the airline industry. (2003). Trompeter, Greg ; Pearson, Timothy A. ; Riley, Richard Jr., . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:22:y:2003:i:3:p:231-254. Full description at Econpapers \|\| Download paper	4
46	2000	Identifying unexpected accruals: a comparison of current approaches. (2000). Zhang, Xiao-Jun . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:19:y:2000:i:4-5:p:347-376. Full description at Econpapers \|\| Download paper	4
47	2005	From conformance to performance: The corporate responsibilities continuum. (2005). Bhimani, Alnoor ; Soonawalla, Kazbi . In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:24:y:2005:i:3:p:165-174. Full description at Econpapers \|\| Download paper	4
48	2000	Earnings management under changing regulatory regimes: state accreditation in the insurance industry. (2000). Paterson, Jeffrey S. ; Gaver, Jennifer J.. In: Journal of Accounting and Public Policy. RePEc:eee:jappol:v:19:y:2000:i:4-5:p:399-420. Full description at Econpapers \|\| Download paper	4
49	2008	The 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. Full description at Econpapers \|\| Download paper	4
50	2008	The 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. Full description at Econpapers \|\| Download paper	4

Citing documents used to compute impact factor 0:

Year	Title

Recent citations (cites in year: CiY)

10 most frequent citing series

#	Series	Cites
1	Journal of Business Ethics / Springer	51
2	The International Journal of Accounting / Elsevier	45
3	Review of Quantitative Finance and Accounting / Springer	31
4	International Review of Financial Analysis / Elsevier	21
5	Post-Print / HAL	21
6	Journal of Banking & Finance / Elsevier	16
7	Journal of Corporate Finance / Elsevier	16
8	MPRA Paper / University Library of Munich, Germany	15
9	Journal of Management & Governance / Springer	15
10	Accounting, Organizations and Society / Elsevier	15
11	International Journal of Academic Research in Accounting, Finance and Management Sciences / Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences	12

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.