Citation analysis for The International Journal of Accounting / Elsevier

The International Journal of Accounting / Elsevier

0.33

Impact Factor

0.65

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		0.1			0				0		0		(%)			0.04
1992		0.09			0				0		0		(%)			0.04
1993		0.11			0				0		0		(%)			0.05
1994		0.12			0				0		0		(%)			0.04
1995		0.19			0				0		0		(%)			0.07
1996		0.23		32	32			169	0		0		32 (18.9%)			0.09
1997	0.09	0.26	0.09	33	65	3	0.05	71	32	3	32	3	12 (16.9%)			0.09
1998	0.08	0.28	0.08	32	97	5	0.05	87	65	5	65	5	20 (23%)			0.1
1999	0.12	0.32	0.16	31	128	20	0.16	191	65	8	97	16	38 (19.9%)			0.13
2000	0.11	0.39	0.13	45	173	18	0.1	182	63	7	128	17	38 (20.9%)			0.15
2001	0.08	0.39	0.1	41	214	21	0.1	96	76	6	173	18	8 (8.3%)	1	0.02	0.14
2002	0.05	0.4	0.07	40	254	22	0.09	192	86	4	182	12	18 (9.4%)	1	0.03	0.17
2003	0.05	0.43	0.13	41	295	59	0.2	137	81	4	189	25	26 (19%)	12	0.29	0.18
2004	0.09	0.48	0.11	26	321	48	0.15	134	81	7	198	22	20 (14.9%)	4	0.15	0.19
2005	0.04	0.52	0.08	35	356	40	0.11	157	67	3	193	16	15 (9.6%)			0.2
2006	0.07	0.51	0.11	35	391	64	0.16	212	61	4	183	21	15 (7.1%)			0.2
2007	0.13	0.45	0.19	32	423	80	0.19	177	70	9	177	33	21 (11.9%)			0.18
2008	0.25	0.48	0.21	35	458	117	0.26	200	67	17	169	36	15 (7.5%)	1	0.03	0.2
2009	0.1	0.49	0.16	28	486	107	0.22	118	67	7	163	26	7 (5.9%)			0.19
2010	0.3	0.46	0.32	35	521	180	0.35	67	63	19	165	52	5 (7.5%)	3	0.09	0.17
2011	0.22	0.49	0.3	24	545	189	0.35	105	63	14	165	49	13 (12.4%)	3	0.13	0.19
2012	0.31	0.52	0.38	15	560	213	0.38	76	59	18	154	58	16 (21.1%)	2	0.13	0.19
2013	0.46	0.58	0.36	13	573	232	0.4	40	39	18	137	50	5 (12.5%)			0.2
2014	0.61	0.6	0.53	15	588	291	0.49	58	28	17	115	61	10 (17.2%)	1	0.07	0.2
2015	0.79	0.61	0.66	17	605	359	0.59	28	28	22	102	67	4 (14.3%)	1	0.06	0.19
2016	0.88	0.68	0.74	28	633	321	0.51	30	32	28	84	62	11 (36.7%)	9	0.32	0.2
2017	0.33	0.73	0.65	25	658	285	0.43	7	45	15	88	57	4 (57.1%)	4	0.16	0.22

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	76
2	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	60
3	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	58
4	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	57
5	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	57
6	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	56
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	44
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	42
9	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	38
10	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	36
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	36
12	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	35
13	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	29
14	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	27
15	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	26
16	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	26
17	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	25
18	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	25
19	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	24
20	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	24
21	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	23
22	2005	Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422. Full description at Econpapers \|\| Download paper	23
23	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	23
24	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	23
25	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	22
26	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	21
27	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	21
28	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	21
29	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	21
30	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	20
31	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	20
32	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	20
33	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	20
34	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	20
35	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	20
36	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	19
37	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	19
38	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	19
39	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	19
40	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	19
41	2011	Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; Karampinis, Nikolaos I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332. Full description at Econpapers \|\| Download paper	19
42	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	18
43	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	18
44	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	18
45	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	18
46	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	18
47	1996	A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands. (1996). Hussein, Mohamed. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120. Full description at Econpapers \|\| Download paper	18
48	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	18
49	2008	An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Tarca, Ann ; Brown, Philip ; Al-Shammari, Bader . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447. Full description at Econpapers \|\| Download paper	17
50	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	17

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	30
2	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	23
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	23
4	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	19
5	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	19
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	19
7	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	13
8	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	13
9	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
10	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	13
11	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
12	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
13	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	11
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	11
15	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	11
16	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	10
17	2005	Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422. Full description at Econpapers \|\| Download paper	10
18	2015	Accrual-based and real earnings management and political connections. (2015). Weitzel, Utz ; Lodh, Suman ; Braam, Geert ; Nandy, Monomita. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:2:p:111-141. Full description at Econpapers \|\| Download paper	10
19	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	9
20	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	9
21	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	9
22	2008	An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Tarca, Ann ; Brown, Philip ; Al-Shammari, Bader . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447. Full description at Econpapers \|\| Download paper	9
23	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	8
24	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	8
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	7
26	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	7
27	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	7
28	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	7
29	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	7
30	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	7
31	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	7
32	2010	The value relevance of earnings in a transition economy: The case of Romania. (2010). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:1:p:77-103. Full description at Econpapers \|\| Download paper	6
33	2014	Financial Crisis And Earnings Management: The European Evidence. (2014). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478. Full description at Econpapers \|\| Download paper	6
34	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	6
35	2009	Crossed-listed foreign firms earnings informativeness, earnings management and disclosures of corporate governance information under SOX. (2009). Sun, Heuy Lian ; Chang, Jui Chin . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:1-32. Full description at Econpapers \|\| Download paper	6
36	2009	Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit. (2009). Harless, David ; Adhikari, Ajay ; Tondkar, Rasoul H. ; Hodgdon, Christopher . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:33-55. Full description at Econpapers \|\| Download paper	6
37	2007	Trends in research on international accounting harmonization. (2007). Barbu, Elena M. ; Baker, Richard C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:3:p:272-304. Full description at Econpapers \|\| Download paper	6
38	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
39	2016	Management Forecasts, Idiosyncratic Risk, and the Information Environment. (2016). Okuda, Shin'ya ; Kitagawa, Norio . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:487-503. Full description at Econpapers \|\| Download paper	6
40	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	6
41	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
42	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	6
43	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	6
44	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	6
45	2011	Can book-tax differences capture earnings management and tax Management? Empirical evidence from China. (2011). Firth, Michael ; Tang, Tanya . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:175-204. Full description at Econpapers \|\| Download paper	5
46	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	5
47	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	5
48	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	5
49	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	5
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	5

Citing documents used to compute impact factor 15:

Year	Title
2017	Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK. (2017). Nwachukwu, Jacinta ; Elshandidy, Tamer ; Abdou, Hussein A ; Elbakry, Ashraf E. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:10-30. Full description at Econpapers \|\| Download paper
2017	IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition. (2017). Takeda, Fumiko ; Sato, Shun . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:319-337. Full description at Econpapers \|\| Download paper
2017	FRAUD AND BUSINESS CYCLE: EMPIRICAL EVIDENCE FROM FRAUDSTERS AND FRAUD MANAGERS IN NIGERIA. (2017). Lawal, Adedoyin ; Isola, Lawal Adedoyin ; Adeniyi, Ijaiya Muftau ; Olabode, Adeoti Johnson ; Olufadesola, Amogu Ezinne . In: Studies in Business and Economics. RePEc:blg:journl:v:12:y:2017:i:1:p:110-128. Full description at Econpapers \|\| Download paper
2017	Conditional Market Timing in the Mutual Fund Industry. (2017). Tchamyou, Vanessa ; Asongu, Simplice. In: Working Papers of the African Governance and Development Institute.. RePEc:agd:wpaper:17/028. Full description at Econpapers \|\| Download paper
2017	Conditional market timing in the mutual fund industry. (2017). Tchamyou, Vanessa ; Asongu, Simplice. In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:1355-1366. Full description at Econpapers \|\| Download paper
2017	Conditional Market Timing in the Mutual Fund Industry. (2017). Tchamyou, Vanessa ; Asongu, Simplice. In: MPRA Paper. RePEc:pra:mprapa:82633. Full description at Econpapers \|\| Download paper
2017	Banks Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks Impairments on Greek Government Bonds. (2017). Bierey, Martin ; Schmidt, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:122-141. Full description at Econpapers \|\| Download paper
2017	The Effect of Previous Working Relationship between Rotating Partners on Mandatory Audit Partner Rotation. (2017). Zhang, Min ; Li, XU ; Xu, Haoran. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:101-121. Full description at Econpapers \|\| Download paper
2017	Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128. Full description at Econpapers \|\| Download paper
2017	Corporate risk-taking, returns and the nature of major shareholders: Evidence from prospect theory. (2017). LÃÂ³pez-Iturriaga, FÃÂ©lix ; Lopez-Iturriaga, Felix Javier ; Diez-Esteban, Jose Maria ; Santamaria-Mariscal, Marcos ; Garcia-Gomez, Conrado Diego . In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:900-911. Full description at Econpapers \|\| Download paper
2017	The effect of diversification on auditor selection in business groups: A case from Taiwan. (2017). Chang, Wen-Ching ; Koo, Meihua ; Lin, Huey-Yeh . In: International Review of Economics & Finance. RePEc:eee:reveco:v:49:y:2017:i:c:p:422-436. Full description at Econpapers \|\| Download paper
2017	Political Connections and Related Party Transactions: Evidence from Indonesia. (2017). Habib, Ahsan ; Jiang, Haiyan ; Muhammadi, Abdul Haris. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:45-63. Full description at Econpapers \|\| Download paper
2017	Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China. (2017). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:27-44. Full description at Econpapers \|\| Download paper
2017	Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China. (2017). He, KU ; Tian, Gary ; Pan, Xiaofei. In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:1:p:61-95. Full description at Econpapers \|\| Download paper
2017	Environmental and Financial Performance of Fossil Fuel Firms: A Closer Inspection of their Interaction. (2017). Scholtens, Bert ; Gonenc, Halit. In: Ecological Economics. RePEc:eee:ecolec:v:132:y:2017:i:c:p:307-328. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document
2017	Discussion of âHow Does Being Public Affect Firm Investment? Further Evidence from Chinaâ. (2017). Chen, Zhihong . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:22-24. Full description at Econpapers \|\| Download paper
2017	Response to Discussion of âHow Does Being Public Affect Firm Investment? Further Evidence from Chinaâ. (2017). zhao, jingwen ; You, Jiaxing ; Xiao, Min. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:25-26. Full description at Econpapers \|\| Download paper
2017	Discussion of âAccounting quality and loan pricing: The effect of cross-country differences in legal enforcementâ. (2017). Chaney, Paul K. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:201-204. Full description at Econpapers \|\| Download paper
2017	A Discussion on âIFRS Adoption and Stock Prices of Japanese Firms in Governance System Transitionâ. (2017). Vafeas, Nikos. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:338-340. Full description at Econpapers \|\| Download paper

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
2016	Financial globalisation uncertainty/instability is good for financial development. (2016). Tchamyou, Vanessa ; Koomson, Isaac ; Asongu, Simplice. In: MPRA Paper. RePEc:pra:mprapa:70239. 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

10 most frequent citing series

#	Series	Cites
1	The International Journal of Accounting / Elsevier	56
2	Advances in accounting / Elsevier	24
3	Journal of International Accounting, Auditing and Taxation / Elsevier	19
4	International Review of Financial Analysis / Elsevier	18
5	Post-Print / HAL	16
6	Journal of Contemporary Accounting and Economics / Elsevier	15
7	Research in International Business and Finance / Elsevier	14
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	13
9	Journal of Management & Governance / Springer	12
10	MPRA Paper / University Library of Munich, Germany	11
11	Journal of Business Ethics / Springer	10

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.