Citation analysis for The International Journal of Accounting / Elsevier

The International Journal of Accounting / Elsevier

0.69

Impact Factor

0.49

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		0.09			0				0		0		(%)			0.04
1993		0.1			0				0		0		(%)			0.05
1994		0.11			0				0		0		(%)			0.05
1995		0.2			0				0		0		(%)			0.07
1996		0.23		32	32			124	0		0		32 (25.8%)			0.09
1997	0.09	0.27	0.09	33	65	3	0.05	53	32	3	32	3	12 (22.6%)			0.09
1998	0.06	0.29	0.06	32	97	4	0.04	49	65	4	65	4	19 (38.8%)			0.1
1999	0.12	0.32	0.16	31	128	20	0.16	137	65	8	97	16	38 (27.7%)			0.13
2000	0.11	0.4	0.13	45	173	18	0.1	124	63	7	128	17	38 (30.6%)			0.15
2001	0.08	0.4	0.1	41	214	20	0.09	73	76	6	173	17	8 (11%)	1	0.02	0.15
2002	0.03	0.42	0.05	40	254	18	0.07	132	86	3	182	10	18 (13.6%)	1	0.03	0.18
2003	0.05	0.44	0.12	41	295	55	0.19	98	81	4	189	22	26 (26.5%)	12	0.29	0.19
2004	0.09	0.49	0.1	26	321	45	0.14	94	81	7	198	20	19 (20.2%)	4	0.15	0.2
2005	0.04	0.53	0.07	35	356	36	0.1	109	67	3	193	14	15 (13.8%)			0.21
2006	0.07	0.51	0.1	35	391	56	0.14	138	61	4	183	18	15 (10.9%)			0.2
2007	0.11	0.45	0.16	32	423	73	0.17	117	70	8	177	29	20 (17.1%)			0.18
2008	0.19	0.48	0.18	35	458	89	0.19	133	67	13	169	30	13 (9.8%)			0.2
2009	0.09	0.47	0.13	28	486	74	0.15	69	67	6	163	21	7 (10.1%)			0.19
2010	0.25	0.45	0.26	35	521	140	0.27	39	63	16	165	43	5 (12.8%)	3	0.09	0.16
2011	0.19	0.52	0.26	24	545	150	0.28	59	63	12	165	43	12 (20.3%)	2	0.08	0.2
2012	0.25	0.55	0.34	15	560	184	0.33	46	59	15	154	52	14 (30.4%)	2	0.13	0.2
2013	0.38	0.62	0.28	13	573	160	0.28	18	39	15	137	39	4 (22.2%)			0.22
2014	0.39	0.64	0.29	15	588	188	0.32	30	28	11	115	33	8 (26.7%)	1	0.07	0.21
2015	0.43	0.69	0.42	17	605	240	0.4	13	28	12	102	43	3 (23.1%)	1	0.06	0.22
2016	0.69	0.85	0.49	28	633	220	0.35	15	32	22	84	41	10 (66.7%)	8	0.29	0.26

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	2002	Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers \|\| Download paper	53
2	2008	Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers \|\| Download paper	42
3	2006	Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers \|\| Download paper	42
4	2004	A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers \|\| Download paper	40
5	2000	Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers \|\| Download paper	38
6	2004	Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers \|\| Download paper	37
7	2006	Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294. Full description at Econpapers \|\| Download paper	30
8	2005	Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers \|\| Download paper	30
9	1999	Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Street, Donna L. ; Bryant, Stephanie M. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48. Full description at Econpapers \|\| Download paper	27
10	1999	Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419. Full description at Econpapers \|\| Download paper	24
11	2007	Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56. Full description at Econpapers \|\| Download paper	23
12	2002	Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213. Full description at Econpapers \|\| Download paper	22
13	1999	Firm Characteristics of Swiss Companies that Utilize International Accounting Standards. (1999). Murphy, Ann B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131. Full description at Econpapers \|\| Download paper	21
14	2005	The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172. Full description at Econpapers \|\| Download paper	21
15	2007	Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379. Full description at Econpapers \|\| Download paper	20
16	2003	A multinational test of determinants of corporate disclosure. (2003). Archambault, Jeffrey J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194. Full description at Econpapers \|\| Download paper	19
17	2007	Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). van der Meulen, Sofie ; Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152. Full description at Econpapers \|\| Download paper	18
18	2011	Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230. Full description at Econpapers \|\| Download paper	17
19	1998	Corporate financial disclosure in emerging markets: Does economic development matter?. (1998). Salter, Stephen B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234. Full description at Econpapers \|\| Download paper	16
20	1996	A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. Full description at Econpapers \|\| Download paper	16
21	2003	Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22. Full description at Econpapers \|\| Download paper	16
22	2002	Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325. Full description at Econpapers \|\| Download paper	16
23	1999	The Information Environment of Chinas A and B Shares: Can We Make Sense of the Numbers?. (1999). Wu, Annie ; Abdel-Khalik, Rashad A. ; Wong, Kie Ann . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:4:p:467-489. Full description at Econpapers \|\| Download paper	16
24	2000	The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286. Full description at Econpapers \|\| Download paper	15
25	2008	Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃÂ¥rd ; Asche, Frank ; Misund, Bård, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424. Full description at Econpapers \|\| Download paper	15
26	1999	An empirical investigation of multinational firms compliance with International Accounting Standards. (1999). Finn, Philip M. ; El-Gazzar, Samir M. ; Jacob, Rudy . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248. Full description at Econpapers \|\| Download paper	15
27	2006	A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435. Full description at Econpapers \|\| Download paper	15
28	2000	Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. (2000). Street, Donna L. ; Bryant, Stephanie M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329. Full description at Econpapers \|\| Download paper	14
29	2008	Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206. Full description at Econpapers \|\| Download paper	14
30	1996	Environmental disclosures in annual reports: An international perspective. (1996). Tollerson, Cynthia D. ; Hsu, Kathy ; Gamble, George O. ; Jackson, Cynthia. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331. Full description at Econpapers \|\| Download paper	14
31	1998	Accounting diversity and firm valuation. (1998). Langli, John Christian ; King, Raymond D.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567. Full description at Econpapers \|\| Download paper	14
32	2000	Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards. (2000). Street, Donna L. ; Gray, Sidney J. ; Nichols, Nancy B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:1:p:27-63. Full description at Econpapers \|\| Download paper	14
33	2005	Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362. Full description at Econpapers \|\| Download paper	14
34	2004	A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427. Full description at Econpapers \|\| Download paper	14
35	2005	Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232. Full description at Econpapers \|\| Download paper	13
36	2009	The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102. Full description at Econpapers \|\| Download paper	13
37	1996	Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Inclan, Carla ; Fekrat, Ali M. ; Petroni, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195. Full description at Econpapers \|\| Download paper	13
38	2004	Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295. Full description at Econpapers \|\| Download paper	13
39	2012	The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355. Full description at Econpapers \|\| Download paper	13
40	2007	Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Van Der Meulen, Sofie ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:123-142. Full description at Econpapers \|\| Download paper	13
41	2003	Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266. Full description at Econpapers \|\| Download paper	13
42	2009	The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333. Full description at Econpapers \|\| Download paper	12
43	1996	A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands. (1996). Hussein, Mohamed E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120. Full description at Econpapers \|\| Download paper	12
44	2006	The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261. Full description at Econpapers \|\| Download paper	12
45	1999	Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238. Full description at Econpapers \|\| Download paper	12
46	2006	Ownership, board structure, and performance in continental Europe. (2006). Krivogorsky, Victoria . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:2:p:176-197. Full description at Econpapers \|\| Download paper	11
47	2006	An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386. Full description at Econpapers \|\| Download paper	11
48	1996	International accounting harmonization and the major developed stock market countries: An empirical study. (1996). Emenyonu, Emmanuel N. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:269-279. Full description at Econpapers \|\| Download paper	11
49	2006	Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357. Full description at Econpapers \|\| Download paper	11
50	2003	Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. (2003). Achmadi, Christina ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455. Full description at Econpapers \|\| Download paper	11

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

#	Year	Title	Cited
1	2008	Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers \|\| Download paper	26
2	2006	Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers \|\| Download paper	20
3	2004	Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers \|\| Download paper	19
4	2004	A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers \|\| Download paper	19
5	2006	Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294. Full description at Econpapers \|\| Download paper	17
6	2002	Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213. Full description at Econpapers \|\| Download paper	14
7	2011	Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230. Full description at Econpapers \|\| Download paper	13
8	2005	The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172. Full description at Econpapers \|\| Download paper	12
9	2007	Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56. Full description at Econpapers \|\| Download paper	12
10	2012	The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355. Full description at Econpapers \|\| Download paper	11
11	2008	Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206. Full description at Econpapers \|\| Download paper	7
12	2008	Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃÂ¥rd ; Asche, Frank ; Misund, Bård, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424. Full description at Econpapers \|\| Download paper	7
13	2002	Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers \|\| Download paper	7
14	2006	A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435. Full description at Econpapers \|\| Download paper	7
15	2014	The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence. (2014). Rahman, Asheq ; Courtenay, Stephen ; Cai, Lei . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:147-178. Full description at Econpapers \|\| Download paper	7
16	2008	Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Utama, Sidharta ; Siregar, Sylvia Veronica . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27. Full description at Econpapers \|\| Download paper	7
17	2012	How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138. Full description at Econpapers \|\| Download paper	7
18	2005	Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin . In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232. Full description at Econpapers \|\| Download paper	7
19	2008	Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis. (2008). Chamisa, Eddie ; Mangena, Musa . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:28-44. Full description at Econpapers \|\| Download paper	7
20	2007	Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). van der Meulen, Sofie ; Gaeremynck, Ann ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152. Full description at Econpapers \|\| Download paper	6
21	2000	Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers \|\| Download paper	6
22	1997	The transfer pricing concerns of developed and developing countries. (1997). Borkowski, Susan C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:32:y:1997:i:3:p:321-336. Full description at Econpapers \|\| Download paper	6
23	2004	Big Six auditors and audit quality: The Korean evidence. (2004). Rho, Joonhwa ; Jeong, Seok Woo . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:2:p:175-196. Full description at Econpapers \|\| Download paper	6
24	2006	An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386. Full description at Econpapers \|\| Download paper	6
25	1999	Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419. Full description at Econpapers \|\| Download paper	6
26	2006	Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:327-357. Full description at Econpapers \|\| Download paper	6
27	2013	A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran . In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217. Full description at Econpapers \|\| Download paper	6
28	2009	The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333. Full description at Econpapers \|\| Download paper	6
29	2004	Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295. Full description at Econpapers \|\| Download paper	6
30	1998	The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen . In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631. Full description at Econpapers \|\| Download paper	6
31	2008	An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Al-Shammari, Bader ; Brown, Philip . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447. Full description at Econpapers \|\| Download paper	5
32	2007	Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). Gaeremynck, Ann ; Van Der Meulen, Sofie ; Willekens, Marleen . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:123-142. Full description at Econpapers \|\| Download paper	5
33	2011	Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. (2011). Goodacre, Alan ; Ahmad-Zaluki, Nurwati A. ; Campbell, Kevin . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:111-137. Full description at Econpapers \|\| Download paper	5
34	2014	Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. (2014). Barbu, Elena M. ; Dumontier, Pascal ; Feleag, Niculae . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:231-247. Full description at Econpapers \|\| Download paper	5
35	2012	The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market. (2012). Alali, Fatima A. ; Foote, Paul Sheldon . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:85-108. Full description at Econpapers \|\| Download paper	5
36	2006	Ownership, board structure, and performance in continental Europe. (2006). Krivogorsky, Victoria . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:2:p:176-197. Full description at Econpapers \|\| Download paper	5
37	2014	Convergence of accounting standards and foreign direct investment. (2014). xu, bin ; ding, yuan ; Chen, Charles J. P., . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:53-86. Full description at Econpapers \|\| Download paper	4
38	2006	Reply to discussion of Earnings attributes and investor protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:369-372. Full description at Econpapers \|\| Download paper	4
39	1996	A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. Full description at Econpapers \|\| Download paper	4
40	2011	Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses. (2011). Cho, Myojung ; Hah, Young D. ; Kim, Oliver . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:1:p:79-101. Full description at Econpapers \|\| Download paper	4
41	2000	The Future of Financial Reporting in Europe: Its Role in Corporate Governance. (2000). Wallage, Philip ; Baker, Richard C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:173-187. Full description at Econpapers \|\| Download paper	4
42	2006	The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261. Full description at Econpapers \|\| Download paper	4
43	2012	International Corporate Governance and Finance: Legal, Cultural and Political Explanations. (2012). Matoussi, Hamadi ; Jardak, Maha Khemakhem . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:1-43. Full description at Econpapers \|\| Download paper	4
44	2009	Determinants of board members financial expertise -- Empirical evidence from France. (2009). Stolowy, HervÃÂ© ; Jeanjean, Thomas. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:378-402. Full description at Econpapers \|\| Download paper	4
45	2009	The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102. Full description at Econpapers \|\| Download paper	4
46	2010	Disclosure and cost of equity capital in emerging markets: The Brazilian case. (2010). Lopes, Alexsandro Broedel ; de Alencar, Roberta Carvalho . In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:4:p:443-464. Full description at Econpapers \|\| Download paper	4
47	2009	Development of accounting regulation in Jordan. (2009). Al-Akra, Mahmoud ; Marashdeh, Omar ; Ali, Muhammad Jahangir . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:2:p:163-186. Full description at Econpapers \|\| Download paper	4
48	2015	Institutional Investors, Risk/Performance and Corporate Governance. (2015). Chapple, Larelle ; Seamer, Michael ; Hutchinson, Marion . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:1:p:31-52. Full description at Econpapers \|\| Download paper	4
49	2006	The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs. (2006). Cormier, Denis ; Martinez, Isabelle . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:209-236. Full description at Econpapers \|\| Download paper	3
50	1999	Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Street, Donna L. ; Bryant, Stephanie M. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor 22:

Year	Title
2016	The role of institutional investors in propagating the 2007 financial crisis in Southern Europe. (2016). Garcia-Gomez, Conrado Diego ; Farinha, Jorge Bento ; Diez-Esteban, Jose Maria . In: Research in International Business and Finance. RePEc:eee:riibaf:v:38:y:2016:i:c:p:439-454. Full description at Econpapers \|\| Download paper
2016	Risk governance: conceptualization, tasks, and research agenda. (2016). Stein, Volker ; Wiedemann, Arnd . In: Journal of Business Economics. RePEc:spr:jbecon:v:86:y:2016:i:8:d:10.1007_s11573-016-0826-4. Full description at Econpapers \|\| Download paper
2016	Institutional investors in Australia: Do they play a homogenous monitoring role?. (2016). Johl, Shireenjit K ; Tanewski, George ; Muniandy, Puspa . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:40:y:2016:i:pb:p:266-288. Full description at Econpapers \|\| Download paper
2016	TRANSFER PRICING AGGRESSIVENESS AND FINANCIAL DERIVATIVES PRACTICES: EMPIRICAL EVIDENCES FROM UNITED KINGDOM. (2016). Santos, Ricardo ; Brando, Elisio ; Pereira, Samuel . In: FEP Working Papers. RePEc:por:fepwps:583. Full description at Econpapers \|\| Download paper
2016	THE VALUE RELEVANCE OF FINANCIAL INFORMATION UNDER THE INFLUENCE OF COUNTRY RISKS. THE CASE OF THE INDIAN LISTED COMPANIES. (2016). Popescu, Cristian ; Istrate, Costel ; Robu, Mihaela-Alina ; Carp, Mihai . In: Review of Economic and Business Studies. RePEc:aic:revebs:y:2016:j:18:istratec. Full description at Econpapers \|\| Download paper
2016	The Impact of Financial Leverage on Accrual-Based and Real Earnings Management. (2016). Mortazavi, Mahboobe Sadat ; Vakilifard, Hamid Reza . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:6:y:2016:i:2:p:53-60. Full description at Econpapers \|\| Download paper
2016	Family control and loan collateral: Evidence from China. (2016). Pan, Xiaofei ; Tian, Gary Gang . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:67:y:2016:i:c:p:53-68. Full description at Econpapers \|\| Download paper
2016	Are level 3 fair values reflected in firm value? Evidence from European banks. (2016). Kisseleva, Katja ; Lorenz, Daniela . In: ESMT Research Working Papers. RePEc:esm:wpaper:esmt-16-03. Full description at Econpapers \|\| Download paper
2016	SECs acceptance of IFRS-based financial reporting: An examination based in institutional theory. (2016). Alon, Anna ; Dwyer, Peggy D. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:48:y:2016:i:c:p:1-16. Full description at Econpapers \|\| Download paper
2016	The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation. (2016). Kim, Oksana . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:345-362. Full description at Econpapers \|\| Download paper
2016	The association between earnings quality and the cost of equity capital: Evidence from the UK. (2016). Haslam, Jim ; Eliwa, Yasser ; Abraham, Santhosh . In: International Review of Financial Analysis. RePEc:eee:finana:v:48:y:2016:i:c:p:125-139. Full description at Econpapers \|\| Download paper
2016	Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe. (2016). Houqe, Muhammad Nurul ; Monem, Reza M ; Tareq, Mohammad ; van Zijl, Tony . In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:40:y:2016:i:pb:p:476-490. Full description at Econpapers \|\| Download paper
2016	A review of the IFRS adoption literature. (2016). de George, Emmanuel T ; Shivakumar, Lakshmanan ; Li, XI. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1. Full description at Econpapers \|\| Download paper
2016	The Impact and Determinants of Environmental Taxation on Economic Growth Communities in Romania. (2016). Popescu, Gheorghe H ; Andrei, Jean ; Cristina, Manole ; Nica, Elvira ; Mieila, Mihai . In: Energies. RePEc:gam:jeners:v:9:y:2016:i:11:p:902-:d:81892. Full description at Econpapers \|\| Download paper
2016	International Accounting Standards and Foreign Direct Investment. (2016). Johnson, Gene ; Im, Eric ; Vu, Tam . In: Quarterly Journal of Business Studies. RePEc:rss:jnljbs:v2i3p3. Full description at Econpapers \|\| Download paper
2016	IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:363-378. Full description at Econpapers \|\| Download paper
2016	Discussion on âIFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Studyâ. (2016). Rahman, Asheq R. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:379-381. Full description at Econpapers \|\| Download paper
2016	Reply to the Discussion of âIFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Studyâ. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:382-384. Full description at Econpapers \|\| Download paper
2016	The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management. (2016). Enomoto, Masahiro ; Yamaguchi, Tomoyasu . In: Discussion Paper Series. RePEc:kob:dpaper:dp2016-18. Full description at Econpapers \|\| Download paper
2016	The use of management forecasts to dampen analysts expectations by Chinese listed firms. (2016). Huang, Wei. In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:263-272. Full description at Econpapers \|\| Download paper
2016	Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa. (2016). Ntim, Collins. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:155-216. Full description at Econpapers \|\| Download paper
2016	Ecological economics: A Luhmannian analysis of integrated reporting. (2016). Alexander, David ; Blum, Veronique . In: Ecological Economics. RePEc:eee:ecolec:v:129:y:2016:i:c:p:241-251. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document
2016	Discussion of âDo Reviews by External Auditors Improve the Information Content of Interim Financial Statementsâ. (2016). Filip, Andrei . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:1:p:51-56. Full description at Econpapers \|\| Download paper
2016	Discussion of âSecurity Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcementsâ. (2016). Perkins, Jon D. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:266-270. Full description at Econpapers \|\| Download paper
2016	Response to Discussion of âSecurity Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcementsâ. (2016). Olibe, Kingsley O. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:271-274. Full description at Econpapers \|\| Download paper
2016	Discussion of âDeterminants of the Quality of Corporate Carbon Management Systems: An International Studyâ. (2016). Sami, Heibatollah . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:306-309. Full description at Econpapers \|\| Download paper
2016	Carbon management system study: Contributions, limitations, and future opportunities: A response to discussion comments (2016). (2016). Tang, Qingliang . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:310-314. Full description at Econpapers \|\| Download paper
2016	Discussion on âIFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Studyâ. (2016). Rahman, Asheq R. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:379-381. Full description at Econpapers \|\| Download paper
2016	Reply to the Discussion of âIFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Studyâ. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:382-384. Full description at Econpapers \|\| Download paper
2016	Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts Earnings Forecast Errors. (2016). Gotti, Giorgio . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:462-463. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	Discussion of âThe Association Between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Unionâ. (2015). Charitou, Andreas . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:418-426. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries. (2014). Mazza, Tatiana ; Azzali, Stefano . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001003. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document

10 most frequent citing series

#	Series	Cites
1	The International Journal of Accounting / Elsevier	54
2	International Review of Financial Analysis / Elsevier	17
3	MPRA Paper / University Library of Munich, Germany	14
4	Post-Print / HAL	13
5	Journal of Management & Governance / Springer	10
6	Journal of Multinational Financial Management / Elsevier	10
7	Research in International Business and Finance / Elsevier	10
8	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	9
9	Journal of Business Ethics / Springer	9
10	UiS Working Papers in Economics and Finance / University of Stavanger	8
11	FINANCIAL REPORTING / FrancoAngeli Editore	8

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.