Citation analysis for Accounting & Taxation / The Institute for Business and Finance Research

Citation Profile [Updated: 2020-06-03 07:38:54]

5 Years H

Impact Factor

0.22

5 Years IF

0.12

Data available in this report

[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	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0	0.08	0	0	0	0	0		0	0		0			0		0	0.04
1991	0	0.08	0	0	0	0	0		0	0		0			0		0	0.04
1992	0	0.09	0	0	0	0	0		0	0		0			0		0	0.04
1993	0	0.1	0	0	0	0	0		0	0		0			0		0	0.05
1994	0	0.11	0	0	0	0	0		0	0		0			0		0	0.06
1995	0	0.2	0	0	0	0	0		0	0		0			0		0	0.08
1996	0	0.22	0	0	0	0	0		0	0		0			0		0	0.1
1997	0	0.23	0	0	0	0	0		0	0		0			0		0	0.1
1998	0	0.27	0	0	0	0	0		0	0		0			0		0	0.12
1999	0	0.29	0	0	0	0	0		0	0		0			0		0	0.14
2000	0	0.34	0	0	0	0	0		0	0		0			0		0	0.15
2001	0	0.36	0	0	0	0	0		0	0		0			0		0	0.16
2002	0	0.4	0	0	0	0	0		0	0		0			0		0	0.21
2003	0	0.41	0	0	0	0	0		0	0		0			0		0	0.2
2004	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2005	0	0.47	0	0	0	0	0		0	0		0			0		0	0.22
2006	0	0.47	0	0	0	0	0		1	0		0			0		0	0.21
2007	0	0.42	0	0	0	0	0		1	0		0			0		0	0.19
2008	0	0.45	0	0	0	0	0		2	0		0			0		0	0.21
2009	0	0.44	0.1	0	10	10	7		3	0		0		1	0		0	0.21
2010	0	0.44	0	0	8	18	7		3	10		10			0		0	0.18
2011	0	0.46	0.09	0	17	35	4		6	18		18			0		0	0.21
2012	0	0.47	0.02	0	19	54	19	1	7	25		35			0	1	0.05	0.19
2013	0.03	0.53	0.04	0.06	18	72	3	3	10	36	1	54	3	1	33.3		0	0.22
2014	0.08	0.55	0.05	0.06	19	91	7	5	15	37	3	72	4	1	20		0	0.21
2015	0.03	0.55	0.07	0.06	16	107	3	8	23	37	1	81	5	1	12.5		0	0.21
2016	0.03	0.56	0.09	0.09	7	114	0	10	33	35	1	89	8		0		0	0.2
2017	0.09	0.58	0.07	0.09	9	123	1	9	42	23	2	79	7		0		0	0.21
2018	0	0.7	0.05	0.06	0	123	0	6	48	16		69	4		0		0	0.28
2019	0.22	0.88	0.08	0.12	8	131	0	11	59	9	2	51	6		0		0	0.33

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until 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:	selft citations in y to articles published in y-1 plus y-2
%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	2012	THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION. (2012). McGee, Robert ; Robert H. S. Sarikas,, ; Djatej, Arsen M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:53-74. Full description at Econpapers \|\| Download paper	17
2	2009	Determining Factors of Internet Financial Reporting in Indonesia. (2009). Almilia, Luciana Spica . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:87-99. Full description at Econpapers \|\| Download paper	6
3	2010	FINANCIAL COMMUNICATION ON THE WEB EVIDENCE FROM BELGIUM. (2010). pozniak, laetitia. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:47-58. Full description at Econpapers \|\| Download paper	6
4	2014	DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Akinlo, Olayinka ; Emmanuel, Mofoluwaso . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers \|\| Download paper	5
5	2015	AN EXPLORATORY STUDY OF PROFESSIONAL ETHICAL STANDARDS, POSITIVE BUDGETING ORIENTATION, AND THE MEDIATING ROLE OF CORPORATE ETHICAL VALUES. (2015). Valentine, Sean ; Bateman, Connie R ; Fleischman, Gary. In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:1-20. Full description at Econpapers \|\| Download paper	2
6	2013	THE IMPACTS OF A MICROFINANCE LENDING SCHEME ON CLIENTS IN GHANA. (2013). Turnell, Sean ; Onyina, Paul A.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:79-88. Full description at Econpapers \|\| Download paper	2
7	2011	THE RELATIONSHIP BETWEEN ACCOUNTING PERFORMANCE AND CEO TURNOVER: EVIDENCE FROM INDONESIA. (2011). , Lindrianasari ; Hartono, Jogiyanto . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:97-107. Full description at Econpapers \|\| Download paper	2
8	2014	AUDITORS PERCEPTIONS OF AUDIT FIRM ROTATION IMPACT ON AUDIT QUALITY IN EGYPT. (2014). Anis, Ahmed . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:105-120. Full description at Econpapers \|\| Download paper	1
9	2010	AUDIT COMMITTEE EFFECTIVENESS IN THE LARGEST US PUBLIC HOSPITALS: AN EMPIRICAL STUDY. (2010). Chien, Wen-Wen ; Mayer, Roger W. ; Sennetti, John T.. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:107-127. Full description at Econpapers \|\| Download paper	1
10	2012	RESIDUAL INCOME VERSUS DISCOUNTED CASH FLOW VALUATION MODELS: AN EMPIRICAL STUDY. (2012). Perek, Seda . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:57-64. Full description at Econpapers \|\| Download paper	1
11	2011	THE USEFULNESS OF CORPORATE FINANCIAL REPORTS: EVIDENCE FROM THE UNITED ARAB EMIRATES. (2011). Tahir, Mohammad Iqbal ; Aljifri, Khaled ; Al Jifri, Khaled ; Ng, Chew ; Alzarouni, Abdulkareem . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:17-37. Full description at Econpapers \|\| Download paper	1
12	2017	THE IMPACT OF FAIR VALUE ON AUDIT QUALITY: EVIDENCE FROM TUNISIA. (2017). Boumediene, Salem Lotfi ; Amara, Ikram. In: Accounting & Taxation. RePEc:ibf:acttax:v:9:y:2017:i:1:p:29-38. Full description at Econpapers \|\| Download paper	1
13	2012	THE IMPACT OF IFRS FOR SMES ON THE ACCOUNTING PROFESSION: EVIDENCE FROM FIJI. (2012). Chand, Priyashni Vandana ; Rani, Prena ; Hussain, Fazeena Fazneen . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:107-118. Full description at Econpapers \|\| Download paper	1
14	2011	USING FINANCIAL RATIOS AND LENDER RELATIONSHIP THEORY TO ASSESS FARM CREDITWORTHINESS. (2011). Posey, Raymond ; Reichert, Alan . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:1:p:45-56. Full description at Econpapers \|\| Download paper	1
15	2013	A DYNAMIC PANEL MODEL OF CAPITAL STRUCTURE AND AGENCY COST IN NIGERIAN LISTED COMPANIES. (2013). Mohammed, Dauda. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:33-44. Full description at Econpapers \|\| Download paper	1
16	2017	RETURNS AND ATTRIBUTION FROM A STUDENTMANAGED PEER-TO-PEER LOAN FUND. (2017). Livingston, Lynda S. In: Accounting & Taxation. RePEc:ibf:acttax:v:9:y:2017:i:1:p:13-28. Full description at Econpapers \|\| Download paper	1
17	2009	Investor Perception of Information Disclosed in Financial Reports of Palestine Securities Exchange Listed Companies. (2009). Shahin, Yasser A. ; Abdelkarim, Naser ; Arquawi, Bayan M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:45-61. Full description at Econpapers \|\| Download paper	1
18	2014	THE INFLUENCE OF CORPORATION GOVERNANCE STRUCTURE ON INTERNAL CONTROL AUDIT REPORT LAG: EVIDENCE FROM CHINA. (2014). Li, Yuedong ; Wang, Xingyu ; Zhang, Dong. In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:101-115. Full description at Econpapers \|\| Download paper	1
19	2010	ADDITIONAL EVIDENCE ON UNIVERSITY RANKINGS BY COST OF LIVING ADJUSTED FACULTY COMPENSATION. (2010). Jalbert, Terrance ; Zarraga, Lucila . In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:71-94. Full description at Econpapers \|\| Download paper	1
20	2013	MANAGERIAL OWNERSHIP, LEVERAGE AND AUDIT QUALITY IMPACT ON FIRM PERFORMANCE: EVIDENCE FROM THE MALAYSIAN ACE MARKET. (2013). Sanusi, Zuraidah Mohd ; Sulong, Zunaidah ; Gardner, John C. ; Carl B. McGowan, Jr., ; Hussin, Amariah Hanum . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:59-70. Full description at Econpapers \|\| Download paper	1
21	2015	INTERNET FINANCIAL REPORTING AND DISCLOSURE PRACTICES OF PUBLICLY TRADED CORPORATIONS: EVIDENCE FROM SRI LANKA. (2015). al Jabri, Hamdan ; Oyelere, Peter ; Kuruppu, Nirosh . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:75-91. Full description at Econpapers \|\| Download paper	1
22	2009	Dynamic Asset Allocation Using a Combined Criteria Decision System. (2009). Galloppo, Giuseppe. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:29-44. Full description at Econpapers \|\| Download paper	1
23	2014	THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES. (2014). Boumediene, Salem Lotfi ; Nafti, Olfa . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:51-67. Full description at Econpapers \|\| Download paper	1
24	2012	COMPREHENSIVE INCOME DISCLOSURES: EVIDENCE FROM ITALY. (2012). Ferraro, Olga . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:65-76. Full description at Econpapers \|\| Download paper	1
25	2015	AN EMPIRICAL INVESTIGATION OF AUDIT COMMITTEE EFFECTIVENESS AND RISK MANAGEMENT: EVIDENCE FROM SAUDI ARABIA. (2015). Alzharani, Abdullah Mohammed . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:39-49. Full description at Econpapers \|\| Download paper	1
26	2011	DOES VOLUNTARY DISCLOSURE LEVEL AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION?. (2011). Alfaraih, Mishari M. ; Alanezi, Faisal S.. In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:65-84. 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	2014	DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Akinlo, Olayinka ; Emmanuel, Mofoluwaso . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28. Full description at Econpapers \|\| Download paper	3
2	2011	THE RELATIONSHIP BETWEEN ACCOUNTING PERFORMANCE AND CEO TURNOVER: EVIDENCE FROM INDONESIA. (2011). , Lindrianasari ; Hartono, Jogiyanto . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:97-107. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 2

Year	Title
2019	STRUCTURING AN ENDOWMENT-ALLOCATED STUDENT MANAGED FUND COURSE. (2019). Johnson, Mark A ; Dasouza, Frank P. In: Business Education and Accreditation. RePEc:ibf:beaccr:v:11:y:2019:i:1:p:51-60. Full description at Econpapers \|\| Download paper
2019	AUDITNG UNCERTAINTY OF THE ACCOUNTING ESTIMATES IN FAIR VALUE ACCORDANCE WITH THE PROCEDURES OF THE INTERNATIONAL STANDARDS ON AUDITNG NO.540 FILED STUDY ON THE AUDIT OFFICES OPERATING IN JORDAN. (2019). Salameh, Musab Shareef ; Jamil, Ahmad Adel . In: Economics and Management. RePEc:neo:journl:v:16:y:2019:i:1:p:42-52. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2017

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	International Journal of Economics & Business Administration (IJEBA) / International Journal of Economics & Business Administration (IJEBA)	13	2
2	International Journal of Economics and Financial Issues / Econjournals	11	2
3	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	6	2
4	Social Sciences / MDPI, Open Access Journal	5	2
5	Lahore Journal of Economics / Department of Economics, The Lahore School of Economics	10	2
6	Noble International Journal of Economics and Financial Research / Noble Academic Publsiher	2	1
7	International Journal of Economics and Finance / Canadian Center of Science and Education	4	1
8	Annals of University of Craiova - Economic Sciences Series / University of Craiova, Faculty of Economics and Business Administration	3	1
9	International Journal of Business and Economic Sciences Applied Research (IJBESAR) / Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece	8	1
10	Journal of Policy Modeling / Elsevier	50	1
11	Review of Business and Finance Studies / The Institute for Business and Finance Research	2	1