Citation analysis for Journal of Accounting Literature / Elsevier

Journal of Accounting Literature / Elsevier

1.13

Impact Factor

0.84

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			0				0		0		(%)			0.09
1997		0.26			0				0		0		(%)			0.09
1998		0.28			0				0		0		(%)			0.1
1999		0.32			0				0		0		(%)			0.13
2000		0.39			0				0		0		(%)			0.15
2001		0.39			0				0		0		(%)			0.14
2002		0.4			0				0		0		(%)			0.17
2003		0.43			0				0		0		(%)			0.18
2004		0.48			0				0		0		(%)			0.19
2005		0.52			0				0		0		(%)			0.2
2006		0.51			0				0		0		(%)			0.2
2007		0.45			0				0		0		(%)			0.18
2008		0.48			0				0		0		(%)			0.2
2009		0.49			0				0		0		(%)			0.19
2010		0.46			0				0		0		(%)			0.17
2011		0.49			0				0		0		(%)			0.19
2012		0.52			0				0		0		(%)			0.19
2013		0.58		7	7			18	0		0		2 (11.1%)			0.2
2014	0.14	0.6	0.14	3	10	1	0.1	2	7	1	7	1	(%)			0.2
2015	0.2	0.61	0.2	8	18	3	0.17	29	10	2	10	2	2 (6.9%)	1	0.13	0.19
2016	0.45	0.68	0.56	7	25	11	0.44	13	11	5	18	10	(%)	1	0.14	0.2
2017	1.13	0.73	0.84	5	30	22	0.73		15	17	25	21	(%)			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	2015	Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16. Full description at Econpapers \|\| Download paper	13
2	2013	A summary of 10 years of PCAOB research: What have we learned?. (2013). Abernathy, John L ; Stefaniak, Chad ; Barnes, Michael. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60. Full description at Econpapers \|\| Download paper	8
3	2016	The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35. Full description at Econpapers \|\| Download paper	8
4	2015	Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38. Full description at Econpapers \|\| Download paper	7
5	2015	A review of meta-analytic research in accounting. (2015). Khlif, Hichem ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27. Full description at Econpapers \|\| Download paper	5
6	2016	Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64. Full description at Econpapers \|\| Download paper	4
7	2015	Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57. Full description at Econpapers \|\| Download paper	4
8	2013	The outcome effect Ã¢â¬â A review and implications for future research. (2013). Mertins, Lasse ; Long, James H ; Salbador, Debra. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:2-30. Full description at Econpapers \|\| Download paper	2
9	2014	Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36. Full description at Econpapers \|\| Download paper	2
10	2013	Review of choice-based, matched, and other stratified sample studies in auditing research. (2013). Stuart, Iris ; Karan, Vijay ; Cram, Donald P ; Shin, Yong-Chul. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:88-113. Full description at Econpapers \|\| Download paper	2
11	2013	Multinational transfer pricing: A transaction cost and resource based view. (2013). Cecchini, Mark ; Strobel, Caroline ; Leitch, Robert . In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:31-48. Full description at Econpapers \|\| Download paper	2
12	2013	Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87. Full description at Econpapers \|\| Download paper	2
13	2013	Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:1-29. Full description at Econpapers \|\| Download paper	1
14	2015	Towards a conceptual framework on the categorization of stereotypical perceptions in accounting. (2015). Richardson, Peter ; Perera, Luckmika ; Dellaportas, Steven. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:28-46. Full description at Econpapers \|\| Download paper	1
15	2013	A literature synthesis of experimental studies on management earnings guidance. (2013). Han, Jun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:49-70. Full description at Econpapers \|\| Download paper	1
16	2016	The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Plckinger, Martin ; Rohatschek, Roman ; Martin, ; Aschauer, Ewald . In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75. 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	2015	Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16. Full description at Econpapers \|\| Download paper	13
2	2016	The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35. Full description at Econpapers \|\| Download paper	8
3	2015	Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38. Full description at Econpapers \|\| Download paper	6
4	2013	A summary of 10 years of PCAOB research: What have we learned?. (2013). Abernathy, John L ; Stefaniak, Chad ; Barnes, Michael. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60. Full description at Econpapers \|\| Download paper	6
5	2015	A review of meta-analytic research in accounting. (2015). Khlif, Hichem ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27. Full description at Econpapers \|\| Download paper	5
6	2016	Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64. Full description at Econpapers \|\| Download paper	4
7	2015	Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57. Full description at Econpapers \|\| Download paper	4
8	2014	Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36. Full description at Econpapers \|\| Download paper	2
9	2013	Multinational transfer pricing: A transaction cost and resource based view. (2013). Cecchini, Mark ; Strobel, Caroline ; Leitch, Robert . In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:31-48. Full description at Econpapers \|\| Download paper	2
10	2013	Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87. Full description at Econpapers \|\| Download paper	2
11	2013	The outcome effect Ã¢â¬â A review and implications for future research. (2013). Mertins, Lasse ; Long, James H ; Salbador, Debra. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:2-30. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 17:

Year	Title
2017	The case of partial least squares (PLS) path modeling in managerial accounting research. (2017). Nitzl, Christian ; Chin, Wynne W. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-017-0249-6. Full description at Econpapers \|\| Download paper
2017	The mediating effect of REM on the relationship between CEO overconfidence and subsequent firm performance moderated by IFRS adoption: A moderated-mediation analysis. (2017). Kouaib, Amel ; Jarboui, Anis. In: Research in International Business and Finance. RePEc:eee:riibaf:v:42:y:2017:i:c:p:338-352. Full description at Econpapers \|\| Download paper
2017	Voluntary disclosure of non-financial information and its association with sustainability performance. (2017). Rezaee, Zabihollah ; Tuo, Ling. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:47-59. Full description at Econpapers \|\| Download paper
2017	Empirical research on corporate social responsibility assurance (CSRA): A literature review. (2017). Velte, Patrick ; Stawinoga, Martin. In: Journal of Business Economics. RePEc:spr:jbecon:v:87:y:2017:i:8:d:10.1007_s11573-016-0844-2. Full description at Econpapers \|\| Download paper
2017	Consumer reactions to corporate tax strategies: The role of political ideology. (2017). Antonetti, Paolo ; Anesa, Mattia . In: Journal of Business Research. RePEc:eee:jbrese:v:74:y:2017:i:c:p:1-10. Full description at Econpapers \|\| Download paper
2017	Integrated reporting: The current state of empirical research, limitations and future research implications. (2017). Velte, Patrick ; Stawinoga, Martin. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:3:d:10.1007_s00187-016-0235-4. Full description at Econpapers \|\| Download paper
2017	Diversification and corporate social performance in manufacturing companies. (2017). Patrisia, Dina ; Dastgir, Shabbir . In: Eurasian Business Review. RePEc:spr:eurasi:v:7:y:2017:i:1:d:10.1007_s40821-016-0052-6. Full description at Econpapers \|\| Download paper
2017	Broad bond rating change and irresponsible corporate social responsibility activities. (2017). Chiang, Wen-Chyuan ; Sun, LI ; Shang, Jennifer. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:32-46. Full description at Econpapers \|\| Download paper
2017	Assessing social and environmental performance through narrative complexity in CSR reports. (2017). Nazari, Jamal A ; Mahmoudian, Fereshteh ; Hrazdil, Karel. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:2:p:166-178. Full description at Econpapers \|\| Download paper
2017	Non-financial disclosure and market-based firm performance: The initiation of financial inclusion. (2017). Bose, Sudipta ; Islam, Shajul ; Khan, Habib Zaman ; Saha, Amitav. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:13:y:2017:i:3:p:263-281. Full description at Econpapers \|\| Download paper
2017	How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators. (2017). Gardini, Silvia ; Visani, Franco ; Marta, F. In: BEMPS - Bozen Economics & Management Paper Series. RePEc:bzn:wpaper:bemps41. Full description at Econpapers \|\| Download paper
2017	Does foreign ownership impact accounting conservatism adoption in Vietnam. (2017). Le, Tuan Bach ; Vu, Minh ; Nhan, Thi Thanh ; Pavelkova, Drahomira. In: Business and Economic Horizons (BEH). RePEc:pdc:jrnbeh:v:13:y:2017:i::p:287-294. Full description at Econpapers \|\| Download paper
2017	Does foreign ownership impact accounting conservatism adoption in Vietnam?. (2017). Le, Tuan Bach ; Vu, Minh ; Nhan, Thi Thanh ; Pavelkova, Drahomira. In: Business and Economic Horizons (BEH). RePEc:ags:pdcbeh:264700. Full description at Econpapers \|\| Download paper
2017	Aggregate earnings and stock market returns: The good, the bad, and the state-dependent. (2017). Zolotoy, Leon ; Lyon, John D ; Frederickson, James R. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:77:y:2017:i:c:p:157-175. Full description at Econpapers \|\| Download paper
2017	Data mining applications in accounting: A review of the literature and organizing framework. (2017). Amani, Farzaneh A ; Fadlalla, Adam M. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:24:y:2017:i:c:p:32-58. Full description at Econpapers \|\| Download paper
2017	Accounting education literature review (2016). (2017). Apostolou, Barbara ; Rebele, James E ; Hassell, John M ; Dorminey, Jack W. In: Journal of Accounting Education. RePEc:eee:joaced:v:39:y:2017:i:c:p:1-31. Full description at Econpapers \|\| Download paper
2017	Analysis of trends in the accounting education literature (1997â2016). (2017). Apostolou, Barbara ; Rebele, James E ; Hassell, John M ; Dorminey, Jack W. In: Journal of Accounting Education. RePEc:eee:joaced:v:41:y:2017:i:c:p:1-14. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document
2016	The Effect of SMED on Benefits Gained in Maquiladora Industry. (2016). Diaz-Reza, Jose Roberto ; Garcia-Alcaraz, Jorge Luis ; Martinez-Loya, Valeria ; Avelar-Sosa, Liliana ; Jimenez-Macias, Emilio ; Blanco-Fernandez, Julio. In: Sustainability. RePEc:gam:jsusta:v:8:y:2016:i:12:p:1237-:d:83932. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
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

Recent citations received in 2014

Year	Citing document

10 most frequent citing series

#		Series	Cites

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.