Citation analysis for Research in Accounting Regulation / Elsevier

Research in Accounting Regulation / Elsevier

0.37

Impact Factor

0.36

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		17	17			31	0		0		18 (58.1%)			0.2
2009		0.49		16	33			24	17		17		16 (66.7%)			0.19
2010	0.06	0.46	0.06	14	47	2	0.04	41	33	2	33	2	16 (39%)			0.17
2011	0.1	0.49	0.09	21	68	5	0.07	62	30	3	47	4	33 (53.2%)			0.19
2012	0.09	0.52	0.13	14	82	12	0.15	38	35	3	68	9	23 (60.5%)	1	0.07	0.19
2013	0.49	0.58	0.35	23	105	33	0.31	31	35	17	82	29	18 (58.1%)			0.2
2014	0.38	0.6	0.4	24	129	51	0.4	21	37	14	88	35	13 (61.9%)	1	0.04	0.2
2015	0.3	0.61	0.45	20	149	65	0.44	21	47	14	96	43	19 (90.5%)			0.19
2016	0.18	0.68	0.24	10	159	35	0.22	11	44	8	102	24	7 (63.6%)	2	0.2	0.2
2017	0.37	0.73	0.36	19	178	68	0.38	5	30	11	91	33	4 (80%)			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	2011	The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96. Full description at Econpapers \|\| Download paper	15
2	2010	Investigating international accounting standard setting: The black box of IFRS 6. (2010). Cortese, Corinne ; Irvine, Helen. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:87-95. Full description at Econpapers \|\| Download paper	10
3	2011	The academic communityâs participation in global accounting standard-setting. (2011). Larson, Robert K ; Herz, Paul J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45. Full description at Econpapers \|\| Download paper	9
4	2012	Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158. (2012). Fried, Abraham N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:25-32. Full description at Econpapers \|\| Download paper	8
5	2008	An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46. Full description at Econpapers \|\| Download paper	8
6	2009	Understanding the changes in accounting thought. (2009). Shortridge, Rebecca Toppe ; Smith, Pamela A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:11-18. Full description at Econpapers \|\| Download paper	7
7	2012	The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. (2012). Rodrigues, Lucia Lima ; Dos, Jose Luiz ; Schmidt, Paulo . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:15-24. Full description at Econpapers \|\| Download paper	7
8	2010	Consequences of real earnings management on subsequent operating performance. (2010). Taylor, Gary K ; Xu, Randall Zhaohui . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132. Full description at Econpapers \|\| Download paper	7
9	2013	Translation of IFRS: Language as a barrier to comparability. (2013). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12. Full description at Econpapers \|\| Download paper	7
10	2012	Development of financial reporting environment in Malaysia. (2012). Muniandy, Balachandran ; Ali, Muhammad Jahangir. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:115-125. Full description at Econpapers \|\| Download paper	7
11	2011	The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Daniels, Bobbie W ; Booker, Quinton. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82. Full description at Econpapers \|\| Download paper	6
12	2011	Credit ratings and disclosure channels. (2011). Heflin, Frank ; Wild, John J ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:20-33. Full description at Econpapers \|\| Download paper	6
13	2011	The value relevance of goodwill impairment. (2011). Xu, Wei ; Curatola, Anthony ; Anandarajan, Asokan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:145-148. Full description at Econpapers \|\| Download paper	6
14	2010	Internal control deficiencies and the issuance of going concern opinions. (2010). Jiang, Wei ; Wu, Jia ; Rupley, Kathleen Hertz. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:40-46. Full description at Econpapers \|\| Download paper	6
15	2011	Audit committee effectiveness: Perceptions of public company audit committee members post-SOX. (2011). Rupley, Kathleen ; Philbrick, Donna ; Almer, Elizabeth. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:138-144. Full description at Econpapers \|\| Download paper	6
16	2015	Compliance costs and disclosure requirement mandates: Some evidence. (2015). Fogel, Kathy ; Torres-Spelliscy, Ciara ; Feng, Nancy Chun ; El-Khatib, Rwan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:83-87. Full description at Econpapers \|\| Download paper	6
17	2010	The unintended effects of the SarbanesâOxley Act of 2002. (2010). McAfee, Randolph ; Kipperman, Fred ; Vakkur, Nicholas V. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:18-28. Full description at Econpapers \|\| Download paper	5
18	2013	Can the academic literature contribute to the debate over mandatory audit firm rotation?. (2013). Casterella, Jeffrey R ; Johnston, Derek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:108-116. Full description at Econpapers \|\| Download paper	5
19	2015	Understanding the evolution of SFAS 141 and 142: An analysis of comment letters. (2015). Anantharaman, Divya . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:99-110. Full description at Econpapers \|\| Download paper	5
20	2011	Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129. Full description at Econpapers \|\| Download paper	5
21	2008	Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh. (2008). Hasan, Tanweer ; Quayes, Shakil ; Karim, Waresul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:193-203. Full description at Econpapers \|\| Download paper	5
22	2009	Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance. (2009). Hughes, Susan B ; Snyder, Jillian K ; Sander, James F. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:19-33. Full description at Econpapers \|\| Download paper	5
23	2008	Audit pricing and internal control disclosures among non-accelerated filers. (2008). Bedard, Jean C ; Hoitash, Rani. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:103-126. Full description at Econpapers \|\| Download paper	4
24	2012	A content analysis of CPA firmsâ correspondence following PCAOB inspections: 2004â2010. (2012). Blankley, Alan I ; Wiggins, Casper E ; Kerr, David S. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:74-89. Full description at Econpapers \|\| Download paper	4
25	2010	Stock market reactions to regulatory investigations: Evidence from options backdating. (2010). Jain, Sakshi ; Rezaee, Zabihollah. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:52-57. Full description at Econpapers \|\| Download paper	4
26	2016	Accounting for goodwill: An academic literature review and analysis to inform the debate. (2016). Wen, HE ; Moehrle, Stephen R. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:11-21. Full description at Econpapers \|\| Download paper	4
27	2012	Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period. (2012). Cullinan, Charles P ; Zheng, Xiaochuan ; Du, Hui. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:6-14. Full description at Econpapers \|\| Download paper	4
28	2015	The SOX 404 internal control audit: Key regulatory events. (2015). Li, Chan ; Wu, DA ; Sun, Lili ; Raman, K K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:160-164. Full description at Econpapers \|\| Download paper	3
29	2011	Discontinued SEC required disclosures: The value of repairs and maintenance expenses. (2011). Behn, Bruce K ; Brooks, Richard C ; Gotti, Giorgio ; Riley, Richard. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:184-187. Full description at Econpapers \|\| Download paper	3
30	2013	The effect of additional guidance on fair value measurement and disclosure in illiquid or inactive markets. (2013). Webinger, Mariah ; Bloom, Robert ; Comer, Matt. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:220-229. Full description at Econpapers \|\| Download paper	3
31	2014	Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?. (2014). Lu, Hung-Yuan ; Mande, Vivek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:90-97. Full description at Econpapers \|\| Download paper	3
32	2008	Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?. (2008). Zhou, Jian. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:187-192. Full description at Econpapers \|\| Download paper	3
33	2012	Hedging derivatives in the banking industry: Evidence of investor confusion. (2012). Dorminey, Jack W ; Apostolou, Barbara. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:65-73. Full description at Econpapers \|\| Download paper	3
34	2014	Voluntary formation of audit committees by large municipal governments. (2014). Fitzgerald, Brian C ; Giroux, Gary A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:67-74. Full description at Econpapers \|\| Download paper	3
35	2015	Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13. Full description at Econpapers \|\| Download paper	3
36	2016	Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:1-10. Full description at Econpapers \|\| Download paper	3
37	2012	Auditors and the post-2002 litigation environment. (2012). Fuerman, Ross D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:40-44. Full description at Econpapers \|\| Download paper	3
38	2008	Revised pension rules and the cost of debt. (2008). Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:3-25. Full description at Econpapers \|\| Download paper	3
39	2011	Has Form 8-K reporting become timelier post-regulation fair disclosure and the SarbanesâOxley Act? Initial evidence. (2011). Karim, Khondkar E ; Pinsker, Robert E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:167-171. Full description at Econpapers \|\| Download paper	3
40	2013	Regulation FD and analystsâ vs. investorsâ weightings of the cash components of earnings. (2013). Lo, May H ; Xu, LE. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:169-184. Full description at Econpapers \|\| Download paper	3
41	2010	Independence, impartiality, and advocacy in client conflicts. (2010). Roberts, Michael L. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:29-39. Full description at Econpapers \|\| Download paper	3
42	2013	The effect of Sarbanes-Oxley on the timely disclosure of restricted stock trading. (2013). Franzen, Laurel ; Vargus, Mark E ; Li, XU. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:47-52. Full description at Econpapers \|\| Download paper	3
43	2013	Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale. (2013). Webber, Sarah J ; Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:236-251. Full description at Econpapers \|\| Download paper	3
44	2010	Impact on pre-and post-sarbanes oxley usersâ perceptions by incorporating the auditorâs fraud detection responsibility into the auditorâs internal control report. (2010). Foster, Benjamin P ; Shastri, Trimbak ; McClain, Guy. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:107-113. Full description at Econpapers \|\| Download paper	3
45	2012	On the value relevance of SFAS No. 158. (2012). Boylan, Robert ; Crosby, William ; Houmes, Robert . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:112-114. Full description at Econpapers \|\| Download paper	3
46	2013	Resolution of restatement-induced lawsuits after the Private Securities Litigation Reform Act. (2013). Amoah, Nana Y ; Tang, Alex P. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:41-46. Full description at Econpapers \|\| Download paper	2
47	2015	Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence. (2015). Braun, Gary P ; Taylor, Mark H ; Lewis, Tom D ; Haynes, Christine M. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:45-50. Full description at Econpapers \|\| Download paper	2
48	2011	Bank response to SEC disclosure guidance issued during the 2007â2008 US financial crisis. (2011). Hughes, Susan B ; Hodgdon, Christopher ; Wood, Amy L. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:149-159. Full description at Econpapers \|\| Download paper	2
49	2013	The adequacy of fixed asset disclosures under U.S. GAAP. (2013). Bauman, Mark P. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:149-156. Full description at Econpapers \|\| Download paper	2
50	2010	Enforcement release evidence on the audit confirmation process: Implications for standard setters. (2010). Janvrin, Diane ; Elder, Randy ; Caster, Paul . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:1-17. Full description at Econpapers \|\| Download paper	2

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

#	Year	Title	Cited
1	2010	Consequences of real earnings management on subsequent operating performance. (2010). Taylor, Gary K ; Xu, Randall Zhaohui . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132. Full description at Econpapers \|\| Download paper	7
2	2015	Compliance costs and disclosure requirement mandates: Some evidence. (2015). Fogel, Kathy ; Torres-Spelliscy, Ciara ; Feng, Nancy Chun ; El-Khatib, Rwan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:83-87. Full description at Econpapers \|\| Download paper	6
3	2011	The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96. Full description at Econpapers \|\| Download paper	6
4	2013	Can the academic literature contribute to the debate over mandatory audit firm rotation?. (2013). Casterella, Jeffrey R ; Johnston, Derek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:108-116. Full description at Econpapers \|\| Download paper	5
5	2012	The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. (2012). Rodrigues, Lucia Lima ; Dos, Jose Luiz ; Schmidt, Paulo . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:15-24. Full description at Econpapers \|\| Download paper	5
6	2015	Understanding the evolution of SFAS 141 and 142: An analysis of comment letters. (2015). Anantharaman, Divya . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:99-110. Full description at Econpapers \|\| Download paper	5
7	2010	Investigating international accounting standard setting: The black box of IFRS 6. (2010). Cortese, Corinne ; Irvine, Helen. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:87-95. Full description at Econpapers \|\| Download paper	4
8	2016	Accounting for goodwill: An academic literature review and analysis to inform the debate. (2016). Wen, HE ; Moehrle, Stephen R. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:11-21. Full description at Econpapers \|\| Download paper	4
9	2015	Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13. Full description at Econpapers \|\| Download paper	3
10	2013	Translation of IFRS: Language as a barrier to comparability. (2013). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12. Full description at Econpapers \|\| Download paper	3
11	2008	An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46. Full description at Econpapers \|\| Download paper	3
12	2011	The value relevance of goodwill impairment. (2011). Xu, Wei ; Curatola, Anthony ; Anandarajan, Asokan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:145-148. Full description at Econpapers \|\| Download paper	3
13	2010	Internal control deficiencies and the issuance of going concern opinions. (2010). Jiang, Wei ; Wu, Jia ; Rupley, Kathleen Hertz. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:40-46. Full description at Econpapers \|\| Download paper	3
14	2014	Voluntary formation of audit committees by large municipal governments. (2014). Fitzgerald, Brian C ; Giroux, Gary A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:67-74. Full description at Econpapers \|\| Download paper	3
15	2011	The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Daniels, Bobbie W ; Booker, Quinton. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82. Full description at Econpapers \|\| Download paper	3
16	2015	The SOX 404 internal control audit: Key regulatory events. (2015). Li, Chan ; Wu, DA ; Sun, Lili ; Raman, K K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:160-164. Full description at Econpapers \|\| Download paper	3
17	2009	Understanding the changes in accounting thought. (2009). Shortridge, Rebecca Toppe ; Smith, Pamela A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:11-18. Full description at Econpapers \|\| Download paper	3
18	2016	Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:1-10. Full description at Econpapers \|\| Download paper	3
19	2012	Development of financial reporting environment in Malaysia. (2012). Muniandy, Balachandran ; Ali, Muhammad Jahangir. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:115-125. Full description at Econpapers \|\| Download paper	3
20	2013	Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. (2013). Uyar, Ali ; GUNGORMU, Ali Haydar . In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:77-87. Full description at Econpapers \|\| Download paper	2
21	2008	Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh. (2008). Hasan, Tanweer ; Quayes, Shakil ; Karim, Waresul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:193-203. Full description at Econpapers \|\| Download paper	2
22	2011	Audit committee effectiveness: Perceptions of public company audit committee members post-SOX. (2011). Rupley, Kathleen ; Philbrick, Donna ; Almer, Elizabeth. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:138-144. Full description at Econpapers \|\| Download paper	2
23	2014	Adjustment of valuation inputs and its effect on value relevance of fair value measurement. (2014). Du, Hui ; Xu, Randall Zhaohui ; Li, Sherry Fang . In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:54-66. Full description at Econpapers \|\| Download paper	2
24	2008	The impact of Sarbanes-Oxley act on cosmetic earnings management. (2008). Aono, June Y ; Guan, Liming. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:205-215. Full description at Econpapers \|\| Download paper	2
25	2016	Presentation formats of other comprehensive income after accounting standards update 2011-05. (2016). Kim, Junghoon . In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:118-122. Full description at Econpapers \|\| Download paper	2
26	2011	The academic communityâs participation in global accounting standard-setting. (2011). Larson, Robert K ; Herz, Paul J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45. Full description at Econpapers \|\| Download paper	2
27	2012	A content analysis of CPA firmsâ correspondence following PCAOB inspections: 2004â2010. (2012). Blankley, Alan I ; Wiggins, Casper E ; Kerr, David S. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:74-89. Full description at Econpapers \|\| Download paper	2
28	2015	The PCAOBs role in audit conduct and conscience. (2015). Keyser, John D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:111-118. Full description at Econpapers \|\| Download paper	2
29	2015	SOX and bondholders reliance on monitors. (2015). Zhao, Qiu hong ; Ziebart, David A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:129-137. Full description at Econpapers \|\| Download paper	2
30	2011	Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129. Full description at Econpapers \|\| Download paper	2
31	2013	Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale. (2013). Webber, Sarah J ; Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:236-251. Full description at Econpapers \|\| Download paper	2
32	2016	Balance sheet classification and the valuation of deferred taxes. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:77-85. Full description at Econpapers \|\| Download paper	2
33	2015	Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence. (2015). Braun, Gary P ; Taylor, Mark H ; Lewis, Tom D ; Haynes, Christine M. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:45-50. Full description at Econpapers \|\| Download paper	2
34	2012	Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158. (2012). Fried, Abraham N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:25-32. Full description at Econpapers \|\| Download paper	2
35	2010	The unintended effects of the SarbanesâOxley Act of 2002. (2010). McAfee, Randolph ; Kipperman, Fred ; Vakkur, Nicholas V. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:18-28. Full description at Econpapers \|\| Download paper	2
36	2014	Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?. (2014). Lu, Hung-Yuan ; Mande, Vivek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:90-97. Full description at Econpapers \|\| Download paper	2
37	2013	Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. (2013). Al-Akra, Mahmoud ; Hutchinson, Patrick. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107. Full description at Econpapers \|\| Download paper	2
38	2014	Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Habib, Ahsan ; Islam, Ainul ; Borhan, MD ; Jiang, Haiyan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163. Full description at Econpapers \|\| Download paper	2
39	2009	Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999â2000). (2009). Moehrle, Stephen R ; Stuerke, Pamela ; Reynolds-Moehrle, Jennifer A ; Mohrman, Mary Beth . In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:2:p:125-137. Full description at Econpapers \|\| Download paper	2
40	2016	Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature. (2016). Kozloski, Thomas ; Williams, Thomas ; Moehrle, Stephen R ; Meckfessel, Michele. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:22-41. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 11:

Year	Title
2017	Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011â05. (2017). Shi, Linna ; Zhou, Nan ; Wang, Ping. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:139-144. Full description at Econpapers \|\| Download paper
2017	Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts. (2017). Comprix, Joseph ; Zhou, Nan ; Zhang, Yan ; Guo, Jun. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:159-166. Full description at Econpapers \|\| Download paper
2017	A survey on firms implementation of COSOs 2013 Internal ControlâIntegrated Framework. (2017). Lawson, Bradley P ; Sanders, Paula R ; Muriel, Leah. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:1:p:30-43. Full description at Econpapers \|\| Download paper
2017	An investigation of the effectiveness of the division of corporate finance as a monitor of financial reporting. (2017). Edmonds, Jennifer E ; Leece, Ryan D. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:1:p:44-51. Full description at Econpapers \|\| Download paper
2017	The materiality of directors and officers insurance information: Case for disclosure. (2017). Luo, Yan ; Krivogorsky, Victoria. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:1:p:69-74. Full description at Econpapers \|\| Download paper
2017	Measuring the financial impact of environmental regulations on the trucking industry. (2017). Dugan, Michael T ; Murray, Susan M ; Thompson, Mark A ; Turner, Elizabeth H. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:152-158. Full description at Econpapers \|\| Download paper
2017	Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting. (2017). Rupley, Kathleen Hertz ; Marshall, Scott ; Brown, Darrell. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:172-176. 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	Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions. (2017). Legoria, Joseph ; Soileau, Jared S ; Rosa, Gina. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:97-108. Full description at Econpapers \|\| Download paper
2017	Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts. (2017). Comprix, Joseph ; Zhou, Nan ; Zhang, Yan ; Guo, Jun. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:159-166. Full description at Econpapers \|\| Download paper
2017	Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations. (2017). Hughes, Susan B ; Xiques, Glenn ; Sander, James F ; Larson, Robert K. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:1-20. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document

Recent citations received in 2016

Year	Citing document
2016	Balance sheet classification and the valuation of deferred taxes. (2016). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:77-85. Full description at Econpapers \|\| Download paper
2016	To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the SarbanesâOxley Act. (2016). Brown, Kareen E ; Liu, Zhefeng Frank ; Pacharn, Parunchana ; Mohammad, Emad ; Elayan, Fayez A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:86-95. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document

Recent citations received in 2014

Year	Citing document
2014	The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms. (2014). Herda, David N ; Dowdell, Thomas D ; Notbohm, Matthew A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:98-103. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Research in Accounting Regulation / Elsevier	106
2	Advances in accounting / Elsevier	8
3	Accounting forum / Elsevier	5
4	Journal of International Accounting, Auditing and Taxation / Elsevier	5
5	Journal of Accounting Literature / Elsevier	4
6	Journal of Contemporary Accounting and Economics / Elsevier	4
7	Post-Print / HAL	4
8	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	4
9	Journal of Management & Governance / Springer	2
10	The International Journal of Accounting / Elsevier	2
11	Information Systems Frontiers / 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.