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

Accounting and Business Research / Taylor & Francis Journals

0.17

Impact Factor

0.23

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		2	2				0		0		(%)			0.09
1997		0.27		15	17			8	2		2		(%)			0.09
1998	0.06	0.29	0.06	6	23	1	0.04	50	17	1	17	1	(%)			0.1
1999	0.14	0.32	0.13		23	4	0.17		21	3	23	3	(%)			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		(%)			0.19
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		0.45			23	9	0.39		0		0		(%)			0.18
2008		0.48		4	27	3	0.11	11	0		0		(%)			0.2
2009	0.25	0.47	0.25		27	4	0.15		4	1	4	1	(%)			0.19
2010	0.5	0.45	0.5		27	6	0.22		4	2	4	2	(%)			0.16
2011		0.52	0.25	28	55	11	0.2	55	0		4	1	1 (1.8%)	4	0.14	0.2
2012	0.07	0.55	0.16	29	84	12	0.14	32	28	2	32	5	1 (3.1%)			0.2
2013	0.23	0.62	0.23	30	114	27	0.24	39	57	13	61	14	(%)	5	0.17	0.22
2014	0.31	0.64	0.29	31	145	33	0.23	33	59	18	87	25	(%)			0.21
2015	0.33	0.69	0.31	40	185	45	0.24	13	61	20	118	36	(%)	2	0.05	0.22
2016	0.17	0.85	0.23	29	214	44	0.21	5	71	12	158	37	(%)	1	0.03	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	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	15
4	1998	Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs. (1998). Adams, Carol ; 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	12
5	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	10
6	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	9
7	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	8
8	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	8
9	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	7
10	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	7
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	6
12	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
13	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	6
14	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	5
15	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	5
16	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
17	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	4
18	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	4
19	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	4
20	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	4
21	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
22	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	4
23	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	4
24	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	4
25	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
26	2012	Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468. Full description at Econpapers \|\| Download paper	3
27	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
28	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	3
29	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	3
30	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	3
31	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	3
32	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	3
33	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
34	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
35	2014	The drivers, consequences and policy implications of non-GAAP earnings reporting. (2014). Young, Steven . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:444-465. Full description at Econpapers \|\| Download paper	2
36	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	2
37	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	2
38	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
39	2012	Drivers of voluntary audit in Finland: to be or not to be audited?. (2012). Ojala, Hannu ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:169-196. Full description at Econpapers \|\| Download paper	2
40	2011	The fragile returns to investor relations: evidence from a period of declining market confidence. (2011). Peasnell, Kenneth ; Young, Steven ; Talib, Sayjda . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:1:p:69-90. Full description at Econpapers \|\| Download paper	2
41	2015	The implications of research on accounting conservatism for accounting standard setting. (2015). Mora, Araceli ; Walker, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:5:p:620-650. Full description at Econpapers \|\| Download paper	2
42	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	2
43	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
44	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	2
45	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
46	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
47	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	2
48	2011	Hedge accounting and its influence on financial hedging: when the tail wags the dog. (2011). Glaum, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:459-489. Full description at Econpapers \|\| Download paper	1
49	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
50	2013	Audit report lags in the Belgian non-profit sector: an empirical analysis. (2013). Reheul, Anne-Mie ; Van Caneghem, Tom ; Verbruggen, Sandra . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:138-158. 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. ; Michelon, Giovanna . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	7
2	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	6
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	5
4	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	5
5	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	4
6	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	4
7	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	4
8	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
9	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	4
10	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	4
11	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	4
12	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	3
13	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	3
14	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
15	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
16	2012	Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468. 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	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	3
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	3
20	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	3
21	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	3
22	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	3
23	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	2
24	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
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	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
27	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	2
28	2015	The implications of research on accounting conservatism for accounting standard setting. (2015). Mora, Araceli ; Walker, Martin . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:5:p:620-650. Full description at Econpapers \|\| Download paper	2
29	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	2
30	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
31	2012	Drivers of voluntary audit in Finland: to be or not to be audited?. (2012). Ojala, Hannu ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:169-196. Full description at Econpapers \|\| Download paper	2
32	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	2
33	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	2
34	2014	The drivers, consequences and policy implications of non-GAAP earnings reporting. (2014). Young, Steven . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:444-465. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 12:

Year	Title
2016	Financial CEMATT Method: a New Approach for Performance Assessment using Accounting Information. (2016). BÄrbuÅ£Ä-MiÅu, Nicoleta ; Avram, Teodora Maria ; Barbuta-Misu, Nicoleta ; Hada, Teodor . In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2016:i:2:p:10-17. Full description at Econpapers \|\| Download paper
2016	Organizational and Methodological Approaches to Development of Accounting Policy for Formation of Integrated Accounting of Interrelated Agricultural Companies. (2016). Balashova, N N ; Tokareva, E V ; Egorova, E M ; Ovchinnikov, M A ; Melikhov, V A. In: European Research Studies Journal. RePEc:ers:journl:v:xix:y:2016:i:2:p:153-160. Full description at Econpapers \|\| Download paper
2016	RetÃ³rica y contabilidad: de la crÃtica retÃ³rica a la retÃ³rica crÃtica. (2016). Ruiz, Gustavo Alberto . In: REVISTA FACULTAD DE CIENCIAS ECONÃMICAS. RePEc:col:000180:015274. Full description at Econpapers \|\| Download paper
2016	Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri . In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9361-3. Full description at Econpapers \|\| Download paper
2016	Conservatism as a Defining Principle for Accounting. (2016). Penman, Stephen . In: The Japanese Accounting Review. RePEc:kob:tjrevi:dec2016:v:6:p:1-16. Full description at Econpapers \|\| Download paper
2016	Interactive budgeting, product innovation, and firm performance: empirical evidence from Finnish firms. (2016). Lansiluoto, Aapo ; Laitinen, Erkki K ; Salonen, Soila . In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:4:d:10.1007_s00187-016-0237-2. Full description at Econpapers \|\| Download paper
2016	Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Miao, Bin ; Zhu, Zinan ; Teoh, Siew Hong. In: Review of Accounting Studies. RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z. Full description at Econpapers \|\| Download paper
2016	The performativity of Accounting Information System in interfirm relationships. (2016). Rizza, Carmela ; Ruggeri, Daniela . In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2016-001005. Full description at Econpapers \|\| Download paper
2016	Institutional work and regulatory change in the accounting profession. (2016). Canning, Mary ; O'Dwyer, Brendan . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:54:y:2016:i:c:p:1-21. Full description at Econpapers \|\| Download paper
2016	The effect of accounting academics in the boardroom on the value relevance of financial reporting information. (2016). Lee, Edward ; Lyu, Changjiang ; Zhu, Zhenmei ; Huang, Haijie . In: International Review of Financial Analysis. RePEc:eee:finana:v:45:y:2016:i:c:p:18-30. Full description at Econpapers \|\| Download paper
2016	Accounting and lived experience in the gendered workplace. (2016). Carmona, Salvador ; Ezzamel, Mahmoud . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:49:y:2016:i:c:p:1-8. Full description at Econpapers \|\| Download paper
2016	Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?. (2016). Knorova, Kateina . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2016:y:2016:i:3:id:163:p:69-84. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document
2016	New evidence on the impact of structural reforms on electricity sector performance. (2016). POLEMIS, MICHAEL. In: Energy Policy. RePEc:eee:enepol:v:92:y:2016:i:c:p:420-431. Full description at Econpapers \|\| Download paper

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	âTrading Placesâ: A UK (and IFRS) Comment. (2013). Richard, Macve . In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:4:y:2013:i:1:p:27-40:n:1. 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

10 most frequent citing series

#	Series	Cites
1	Journal of Business Ethics / Springer	6
2	Accounting, Organizations and Society / Elsevier	4
3	The Japanese Accounting Review / Research Institute for Economics & Business Administration, Kobe University	4
4	The International Journal of Accounting / Elsevier	3
5	FINANCIAL REPORTING / FrancoAngeli Editore	3
6	Revista de Contabilidad - Spanish Accounting Review / Elsevier	3
7	International Review of Financial Analysis / Elsevier	3
8	Journal of Management & Governance / Springer	3
9	MANAGEMENT CONTROL / FrancoAngeli Editore	2
10	MPRA Paper / University Library of Munich, Germany	2
11	Schmalenbach Business Review / Springer	2

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.