Citation analysis for Accounting and Business Research / Taylor & Francis Journals

Accounting and Business Research / Taylor & Francis Journals

0.28

Impact Factor

0.25

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			0				0		0		(%)			0.04
1991		0.09			0				0		0		(%)			0.04
1992		0.1			0				0		0		(%)			0.04
1993		0.11			0				0		0		(%)			0.05
1994		0.12			0				0		0		(%)			0.05
1995		0.19			0				0		0		(%)			0.07
1996		0.22		2	2				0		0		(%)			0.09
1997		0.27		15	17			8	2		2		(%)			0.09
1998	0.06	0.27	0.06	6	23	1	0.04	47	17	1	17	1	(%)			0.1
1999	0.1	0.31	0.09		23	3	0.13		21	2	23	2	(%)			0.13
2000	0.67	0.4	0.17		23	5	0.22		6	4	23	4	(%)			0.15
2001		0.4			23				0		23		(%)			0.15
2002		0.42			23				0		21		(%)			0.18
2003		0.44			23				0		6		(%)			0.18
2004		0.49			23	3	0.13		0		0		(%)			0.2
2005		0.53			23	2	0.09		0		0		(%)			0.21
2006		0.51			23	2	0.09		0		0		(%)			0.2
2007		0.44			23	8	0.35		0		0		(%)			0.18
2008		0.47		4	27	3	0.11	9	0		0		(%)			0.2
2009	0.25	0.47	0.25		27	4	0.15		4	1	4	1	(%)			0.19
2010	0.5	0.44	0.5		27	6	0.22		4	2	4	2	(%)			0.16
2011		0.51	0.25	28	55	10	0.18	39	0		4	1	1 (2.6%)	4	0.14	0.2
2012	0.07	0.56	0.16	29	84	12	0.14	17	28	2	32	5	1 (5.9%)			0.21
2013	0.16	0.66	0.16	30	114	21	0.18	24	57	9	61	10	(%)	4	0.13	0.23
2014	0.25	0.67	0.24	31	145	27	0.19	17	59	15	87	21	(%)			0.22
2015	0.28	0.82	0.25	40	185	38	0.21	4	61	17	118	30	(%)	2	0.05	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	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	23
2	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	18
3	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	13
4	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	8
5	1998	Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs. (1998). Adams, C. A. ; Gray, S. J. ; Weetman, P. ; E. A. E. Jones, . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:189-208. Full description at Econpapers \|\| Download paper	8
6	2008	Determinants of intellectual capital disclosure in prospectuses of initial public offerings. (2008). Singh, Inderpal ; J--L W. Mitchell Van der Zahn, . In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:409-431. Full description at Econpapers \|\| Download paper	6
7	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	6
8	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	6
9	1997	Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:3:p:219-228. Full description at Econpapers \|\| Download paper	4
10	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	4
11	2012	Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344. Full description at Econpapers \|\| Download paper	4
12	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	4
13	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	4
14	2013	Financial reporting and firm valuation: relevance lost or relevance regained?. (2013). Hail, Luzi . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:329-358. Full description at Econpapers \|\| Download paper	3
15	2014	The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259. Full description at Econpapers \|\| Download paper	3
16	2013	Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises. (2013). Sundgren, Stefan . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:1:p:31-55. Full description at Econpapers \|\| Download paper	3
17	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	3
18	2014	The performativity thesis and its critics: Towards a relational ontology of management accounting. (2014). Vosselman, Ed. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:181-203. Full description at Econpapers \|\| Download paper	3
19	1997	An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany. (1997). Leuz, Christian ; Deller, Dominic ; Stubenrath, Michael . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1997:i:2:p:111-129. Full description at Econpapers \|\| Download paper	3
20	2011	IFRS monopoly: the Pied Piper of financial reporting. (2011). Sunder, Shyam. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:291-306. Full description at Econpapers \|\| Download paper	3
21	2012	Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers \|\| Download paper	2
22	2012	The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers \|\| Download paper	2
23	2013	Prioritising disclosures in the annual report. (2013). Plenborg, Thomas ; Johansen, Thomas Riise . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:6:p:605-635. Full description at Econpapers \|\| Download paper	2
24	2012	Publication records of accounting and finance faculty promoted to professor: evidence from the UK. (2012). Goodacre, Alan ; Beattie, Vivien . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:197-231. Full description at Econpapers \|\| Download paper	2
25	2008	Occupational differentiation and exclusion in early Canadian accountancy. (2008). Walker, Stephen P.. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:373-391. Full description at Econpapers \|\| Download paper	2
26	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	2
27	2014	Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). Peel, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571. Full description at Econpapers \|\| Download paper	2
28	2014	The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. (2014). Yang, Chun Lei ; Modell, Sven ; Chiwamit, Pimsiri . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:144-180. Full description at Econpapers \|\| Download paper	2
29	2012	Self-serving causal disclosures and short-term IPO valuation -- evidence from China. (2012). Cheng, Peng ; Aerts, Walter . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:1:p:49-75. Full description at Econpapers \|\| Download paper	2
30	2012	Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context. (2012). Smith, Sarah Jane ; Beattie, Vivien . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:5:p:471-494. Full description at Econpapers \|\| Download paper	2
31	2014	Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490. Full description at Econpapers \|\| Download paper	2
32	2014	Mandatory IFRS adoption and the cost of debt in Italy and UK. (2014). Skerratt, Len ; Moscariello, Nicola ; Pizzo, Michele . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:1:p:63-82. Full description at Econpapers \|\| Download paper	2
33	2011	The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458. Full description at Econpapers \|\| Download paper	2
34	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	2
35	2013	Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. (2013). Fearnley, Stella ; Beattie, Vivien ; Hines, Tony . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:1:p:56-81. Full description at Econpapers \|\| Download paper	1
36	2014	Competition among exchanges through simplified disclosure requirements: evidence from the American and Global Depositary Receipts. (2014). Pinnuck, Matt ; Kim, Oksana . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:1:p:1-40. Full description at Econpapers \|\| Download paper	1
37	2015	The demand for auditor services in wholly family-owned private firms: the moderating role of generation. (2015). Corten, Maarten ; Steijvers, Tensie ; Lybaert, Nadine . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:1-26. Full description at Econpapers \|\| Download paper	1
38	2012	State ownership, tax status and size effect of effective tax rate in China. (2012). Wu, Liansheng ; Gillis, Paul ; Wang, Yaping ; Luo, Wei . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:97-114. Full description at Econpapers \|\| Download paper	1
39	2008	Firm characteristics and audit committees complying with âbest practiceâ membership guidelines. (2008). Rainsbury, Elizabeth A. ; Cahan, Steven F. ; Bradbury, Michael E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:393-408. Full description at Econpapers \|\| Download paper	1
40	2011	The influence of strategy map communications and individual differences on multidimensional performance evaluations. (2011). Lowe, Jordan D. ; Carmona-Moreno, Salvador ; Philip M. J. Reckers, ; Philip M. J. Reckers, . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:4:p:375-391. Full description at Econpapers \|\| Download paper	1
41	2014	Modernity, space-based patriarchy and global capitalism: implications for Syrian women accountants. (2014). Kamla, Rania . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:603-629. Full description at Econpapers \|\| Download paper	1
42	1998	Capital Gains Tax: Implications for the Firms Cost of Capital, Share Valuation and Investment Decision-Making. (1998). Dempsey, Mike . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:2:p:91-96. Full description at Econpapers \|\| Download paper	1
43	2011	Economic crisis and accounting evolution. (2011). Basu, Sudipta ; Waymire, Gregory. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:207-232. Full description at Econpapers \|\| Download paper	1
44	2015	The role of accounting in the twenty-first century firm. (2015). Zimmerman, Jerold L. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:4:p:485-509. Full description at Econpapers \|\| Download paper	1
45	2012	When is good news really good news?. (2012). Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:5:p:547-573. Full description at Econpapers \|\| Download paper	1
46	2012	Risk reporting quality: implications of academic research for financial reporting policy. (2012). Ryan, Stephen G.. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:295-324. Full description at Econpapers \|\| Download paper	1
47	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	1
48	2013	Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441. Full description at Econpapers \|\| Download paper	1
49	2012	Discussion of âFinancial instruments, financial reporting, and financial stabilityâ by Christian Laux (2012). (2012). HALDANE, ANDREW. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:261-266. Full description at Econpapers \|\| Download paper	1
50	1997	The Impact of Irreversibility, Uncertainty and Timing Options on Deprival Valuations and the Detection of Monopoly Profits. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1997:i:1:p:40-52. Full description at Econpapers \|\| Download paper	1

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

#	Year	Title	Cited
1	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	6
2	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	6
3	2012	Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344. Full description at Econpapers \|\| Download paper	4
4	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	4
5	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	4
6	2014	The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259. Full description at Econpapers \|\| Download paper	3
7	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	3
8	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	3
9	2013	Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises. (2013). Sundgren, Stefan . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:1:p:31-55. Full description at Econpapers \|\| Download paper	3
10	2014	The performativity thesis and its critics: Towards a relational ontology of management accounting. (2014). Vosselman, Ed. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:181-203. Full description at Econpapers \|\| Download paper	3
11	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	3
12	2013	Financial reporting and firm valuation: relevance lost or relevance regained?. (2013). Hail, Luzi . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:329-358. Full description at Econpapers \|\| Download paper	3
13	2012	Publication records of accounting and finance faculty promoted to professor: evidence from the UK. (2012). Goodacre, Alan ; Beattie, Vivien . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:197-231. Full description at Econpapers \|\| Download paper	2
14	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	2
15	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	2
16	2014	Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490. Full description at Econpapers \|\| Download paper	2
17	2012	Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers \|\| Download paper	2
18	2012	Self-serving causal disclosures and short-term IPO valuation -- evidence from China. (2012). Cheng, Peng ; Aerts, Walter . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:1:p:49-75. Full description at Econpapers \|\| Download paper	2
19	2012	The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers \|\| Download paper	2
20	2014	Mandatory IFRS adoption and the cost of debt in Italy and UK. (2014). Skerratt, Len ; Moscariello, Nicola ; Pizzo, Michele . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:1:p:63-82. Full description at Econpapers \|\| Download paper	2
21	2014	The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. (2014). Yang, Chun Lei ; Modell, Sven ; Chiwamit, Pimsiri . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:2:p:144-180. Full description at Econpapers \|\| Download paper	2
22	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	2
23	2014	Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). Peel, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571. Full description at Econpapers \|\| Download paper	2
24	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	2
25	2013	Prioritising disclosures in the annual report. (2013). Plenborg, Thomas ; Johansen, Thomas Riise . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:6:p:605-635. Full description at Econpapers \|\| Download paper	2
26	2012	Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context. (2012). Smith, Sarah Jane ; Beattie, Vivien . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:5:p:471-494. Full description at Econpapers \|\| Download paper	2
27	2011	The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 17:

Year	Title
2015	Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management. (2015). Seidel, Timothy A ; Myers, Linda A ; Cassell, Cory A. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:46:y:2015:i:c:p:23-38. Full description at Econpapers \|\| Download paper
2015	Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. (2015). Libby, Robert ; Seybert, Nicholas ; Rennekamp, Kristina M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:47:y:2015:i:c:p:25-42. Full description at Econpapers \|\| Download paper
2015	Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise. (2015). Yang, Chun Lei ; Modell, Sven . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:45:y:2015:i:c:p:1-23. Full description at Econpapers \|\| Download paper
2015	Capitalizing and controlling development projects as joint translations. The mediating role of the information technology. (2015). Leotta, Antonio . In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2015-002005. Full description at Econpapers \|\| Download paper
2015	Can Understanding Indonesian Farmersâ Preferences for Crop Attributes Encourage their Adoption of High Value Crops?. (2015). Minot, Nicholas ; Stringer, Randy ; Yi, Dale ; Umberger, Wendy J ; Suprehatin, BY. In: 2015 Conference, August 9-14, 2015, Milan, Italy. RePEc:ags:iaae15:212057. Full description at Econpapers \|\| Download paper
2015	When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin . In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291. Full description at Econpapers \|\| Download paper
2015	Economic consequences of key performance indicators disclosure quality. (2015). Elzahar, Hany ; Tsalavoutas, Ioannis ; Mazzi, Francesco ; Hussainey, Khaled . In: International Review of Financial Analysis. RePEc:eee:finana:v:39:y:2015:i:c:p:96-112. Full description at Econpapers \|\| Download paper
2015	The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets. (2015). Moumen, Nejia ; Hussainey, Khaled ; Ben Othman, Hakim . In: Research in International Business and Finance. RePEc:eee:riibaf:v:34:y:2015:i:c:p:177-204. Full description at Econpapers \|\| Download paper
2015	Is forward-looking financial disclosure really informative? Evidence from UK narrative statements. (2015). Hassanein, Ahmed ; Hussainey, Khaled . In: International Review of Financial Analysis. RePEc:eee:finana:v:41:y:2015:i:c:p:52-61. Full description at Econpapers \|\| Download paper
2015	. Full description at Econpapers \|\| Download paper
2015	Goodwill Disclosure in Europe. Profiles of disclosing companies. (2015). Castellano, Nicola Giuseppe ; del Gobbo, Roberto ; Corsi, Katia . In: Eastern European Business and Economics Journal. RePEc:eeb:articl:v:1:y:2015:i:2:p:32-65. Full description at Econpapers \|\| Download paper
2015	Economic consequences of key performance indicators disclosure quality. (2015). Elzahar, Hany ; Tsalavoutas, Ioannis ; Mazzi, Francesco ; Hussainey, Khaled . In: International Review of Financial Analysis. RePEc:eee:finana:v:39:y:2015:i:c:p:96-112. Full description at Econpapers \|\| Download paper
2015	What drives the comparability effect of mandatory IFRS adoption?. (2015). Cascino, Stefano ; Gassen, Joachim . In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:57682. Full description at Econpapers \|\| Download paper
2015	âTwisting wordsâ? A study of the construction and reconstruction of reliability in financial reporting standard-setting. (2015). Erb, Carsten ; Pelger, Christoph . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:40:y:2015:i:c:p:13-40. Full description at Econpapers \|\| Download paper
2015	Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems. (2015). Avallone, Francesco ; Sorrentino, Marco ; Ramassa, Paola ; Gabbioneta, Claudia . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001002. Full description at Econpapers \|\| Download paper
2015	Approach Regarding a Framework for Risk Reporting in Order to Enhance the Related Good Practices. (2015). Nichita, Mirela ; TURLEA, Carmen . In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:40:y:2015:i:17:p:1108. Full description at Econpapers \|\| Download paper
2015	When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin . In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2015

Year	Citing document
2015	When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Petaibanlue, Jirada ; Lee, Edward ; Walker, Martin . In: International Review of Financial Analysis. RePEc:eee:finana:v:42:y:2015:i:c:p:278-291. Full description at Econpapers \|\| Download paper
2015	External investigations and disciplinary sanctions against auditors: the impact on audit quality. (2015). Illueca, Manuel ; Pucheta-Martinez, Maria ; Fuentes, Cristina . In: SERIEs: Journal of the Spanish Economic Association. RePEc:spr:series:v:6:y:2015:i:3:p:313-347. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document

Recent citations received in 2013

Year	Citing document
2013	Earnings management in Brazil: a survey of the literature. (2013). Martinez, Antonio Lopo . In: Brazilian Business Review. RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:1-29. Full description at Econpapers \|\| Download paper
2013	Has accounting quality increased in Europe after IFRS adoption?. (2013). . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002005. Full description at Econpapers \|\| Download paper
2013	Dialogue with standard setters. (2013). Fiume, Raffaele ; Pieri, Valerio ; Onesti, Tiziano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-003008. Full description at Econpapers \|\| Download paper
2013	Some Observations on Research on the Benefits to Nations of Adopting IFRS. (2013). Brown, Philip . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2013:v:3:p:1-19. Full description at Econpapers \|\| Download paper

Recent citations received in 2012

Year	Citing document

10 most frequent citing series

#	Series	Cites
1	Accounting, Organizations and Society / Elsevier	2
2	Post-Print / HAL	2
3	Romanian Economic Journal / Department of International Business and Economics from the Academy of Economic Studies Bucharest	1
4	Managerial Auditing Journal / Emerald Group Publishing	1
5	Arbeitspapiere des Lehrstuhls fÃ¼r Betriebswirtschaftslehre, insbesondere Controlling / University of MÃ¼nster, Chair of Management Accounting	1
6	Annals of Faculty of Economics / University of Oradea, Faculty of Economics	1
7	MPRA Paper / University Library of Munich, Germany	1

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.