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

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

5 Years H

Impact Factor

0.44

5 Years IF

0.44

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	10	10	3		0	0		0			0		0	0.1
1997	0	0.23	0	0	35	45	43		0	10		10			0		0	0.1
1998	0.02	0.27	0.01	0.02	22	67	119	1	1	45	1	45	1		0		0	0.12
1999	0.05	0.29	0.04	0.04	31	98	36	4	5	57	3	67	3		0		0	0.14
2000	0.08	0.34	0.04	0.04	31	129	49	5	10	53	4	98	4		0		0	0.15
2001	0.06	0.36	0.05	0.04	24	153	9	8	18	62	4	129	5	7	87.5		0	0.16
2002	0	0.4	0	0	26	179	22		18	55		143			0		0	0.21
2003	0	0.41	0.04	0.04	32	211	53	8	26	50		134	6	6	75		0	0.2
2004	0.03	0.46	0.04	0.03	39	250	31	9	35	58	2	144	4	6	66.7		0	0.21
2005	0.01	0.47	0.05	0.03	31	281	25	14	49	71	1	152	4	6	42.9		0	0.22
2006	0.03	0.47	0.04	0.02	53	334	98	15	64	70	2	152	3	3	20	2	0.04	0.21
2007	0.01	0.42	0.05	0.02	42	376	53	20	84	84	1	181	4	4	20		0	0.19
2008	0	0.45	0.02	0	35	411	88	8	92	95		197		1	12.5	2	0.06	0.21
2009	0.08	0.44	0.05	0.05	35	446	81	21	113	77	6	200	10	3	14.3		0	0.21
2010	0.07	0.44	0.07	0.04	38	484	111	33	146	70	5	196	8	12	36.4	9	0.24	0.18
2011	0.07	0.46	0.08	0.06	28	512	147	39	185	73	5	203	12	1	2.6	4	0.14	0.21
2012	0.11	0.47	0.1	0.12	29	541	87	54	239	66	7	178	22	9	16.7	2	0.07	0.19
2013	0.32	0.53	0.12	0.17	30	571	119	68	307	57	18	165	28	8	11.8	5	0.17	0.22
2014	0.46	0.55	0.19	0.35	31	602	101	114	421	59	27	160	56	22	19.3	2	0.06	0.21
2015	0.44	0.55	0.2	0.38	41	643	74	131	552	61	27	156	59	15	11.5	2	0.05	0.21
2016	0.26	0.56	0.21	0.42	40	683	50	141	693	72	19	159	66	11	7.8	2	0.05	0.2
2017	0.31	0.58	0.28	0.47	37	720	47	198	891	81	25	171	80	28	14.1	2	0.05	0.21
2018	0.48	0.7	0.48	0.53	38	758	22	363	1254	77	37	179	95	25	6.9	5	0.13	0.28
2019	0.44	0.88	0.41	0.44	31	789	2	323	1577	75	33	187	82		0	1	0.03	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	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	43
2	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	42
3	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	37
4	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	26
5	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	25
6	2009	Introduction. (2009). Hodgkinson, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:175-176. Full description at Econpapers \|\| Download paper	25
7	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	25
8	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	23
9	1998	The public disclosure of environmental performance informationâa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	22
10	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	21
11	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	21
12	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	20
13	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	20
14	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	19
15	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	19
16	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	17
17	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	16
18	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	16
19	2012	Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers \|\| Download paper	15
20	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	15
21	2008	Has the importance of intangibles really grown? And if so, why?. (2008). Basu, Sudipta ; Waymire, Gregory. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:171-190. Full description at Econpapers \|\| Download paper	15
22	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	15
23	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	15
24	2014	Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490. Full description at Econpapers \|\| Download paper	13
25	1998	Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs. (1998). Adams, Carol ; Gray, S. J. ; Weetman, P. ; E. A. E. Jones, . In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:189-208. Full description at Econpapers \|\| Download paper	13
26	2004	Disclosure compliance with national accounting standards by listed companies in South Asia. (2004). Henry, Darren ; Ahmed, Kamran ; Ali, Muhammad. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:3:p:183-199. Full description at Econpapers \|\| Download paper	12
27	2012	Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. (2012). Collis, Jill. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:441-468. Full description at Econpapers \|\| Download paper	12
28	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	12
29	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	12
30	2008	Determinants of intellectual capital disclosure in prospectuses of initial public offerings. (2008). Singh, Inder Pal ; J--L W. Mitchell Van der Zahn, . In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:409-431. Full description at Econpapers \|\| Download paper	12
31	2012	Business-model (intent)-based accounting. (2012). Trott, Edward ; Linsmeier, Thomas ; Schipper, Katherine ; Leisenring, James . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:329-344. Full description at Econpapers \|\| Download paper	11
32	2012	The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers \|\| Download paper	11
33	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	11
34	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	11
35	2007	Earnings management and the distribution of earnings relative to targets: UK evidence. (2007). Gore, Pelham ; Singh, Ashni ; Pope, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:2:p:123-149. Full description at Econpapers \|\| Download paper	10
36	2004	The demand for the audit in small companies in the UK. (2004). Collis, Jill ; Skerratt, Len ; Jarvis, Robin. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:2:p:87-100. Full description at Econpapers \|\| Download paper	10
37	2010	How can we measure the costs and benefits of changes in financial reporting standards?. (2010). Schipper, Katherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:309-327. Full description at Econpapers \|\| Download paper	10
38	1997	Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Relationship. (1997). Stark, Andrew W.. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:3:p:219-228. Full description at Econpapers \|\| Download paper	10
39	2011	The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458. Full description at Econpapers \|\| Download paper	10
40	2011	IFRS monopoly: the Pied Piper of financial reporting. (2011). Sunder, Shyam. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:291-306. Full description at Econpapers \|\| Download paper	10
41	2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	10
42	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	10
43	2014	The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259. Full description at Econpapers \|\| Download paper	9
44	1998	The impact of constructive operating lease capitalisation on key accounting ratios. (1998). Beattie, Vivien ; Goodacre, Alan ; Edwards, Keith. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:233-254. Full description at Econpapers \|\| Download paper	9
45	2013	Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441. Full description at Econpapers \|\| Download paper	9
46	2000	The investment opportunity set and the voluntary use of outside directors: New Zealand evidence. (2000). Hossain, Monzur ; Adams, M ; Cahan, S. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:263-273. Full description at Econpapers \|\| Download paper	9
47	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	9
48	2009	Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers \|\| Download paper	9
49	2010	Bias in the tone of forwardâlooking narratives. (2010). Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:4:p:371-390. Full description at Econpapers \|\| Download paper	9
50	2008	Firm characteristics and audit committees complying with âbest practiceâ membership guidelines. (2008). Rainsbury, Elizabeth A. ; Cahan, Steven F. ; Bradbury, Michael E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:5:p:393-408. Full description at Econpapers \|\| Download paper	8

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

#	Year	Title	Cited
1	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	28
2	1998	The public disclosure of environmental performance informationâa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	18
3	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	15
4	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	14
5	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	13
6	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	12
7	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	12
8	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	11
9	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	11
10	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	10
11	2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	10
12	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	9
13	2014	Digitisation, Big Data and the transformation of accounting information. (2014). Bhimani, Alnoor ; Willcocks, Leslie. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:469-490. Full description at Econpapers \|\| Download paper	9
14	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	8
15	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	8
16	2005	The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers \|\| Download paper	6
17	2010	Bias in the tone of forwardâlooking narratives. (2010). Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:4:p:371-390. Full description at Econpapers \|\| Download paper	6
18	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	6
19	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	6
20	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	6
21	2000	Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. (2000). Owusu-Ansah, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:3:p:241-254. Full description at Econpapers \|\| Download paper	6
22	2016	From compromise to concept? â a review of âother comprehensive incomeâ. (2016). Detzen, Dominic. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:760-783. Full description at Econpapers \|\| Download paper	6
23	2008	What financial and nonâfinancial information on intangibles is valueârelevant? A review of the evidence. (2008). Wyatt, Anne. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:217-256. Full description at Econpapers \|\| Download paper	5
24	2014	Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Durocher, Sylvain ; Gendron, Yves. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655. Full description at Econpapers \|\| Download paper	5
25	2011	The effects of uncertainty on the roles of controllers and budgets: an exploratory study. (2011). Frank G. H. Hartmann, ; MAAS, VICTOR S.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:439-458. Full description at Econpapers \|\| Download paper	5
26	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	5
27	2005	The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. (2005). Agbejule, Adebayo . In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:295-305. Full description at Econpapers \|\| Download paper	5
28	2015	Countries adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - early empirical evidence. (2015). Kaya, Devrimi ; Koch, Maximilian . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:93-120. Full description at Econpapers \|\| Download paper	5
29	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	5
30	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	5
31	2007	Earnings management and the distribution of earnings relative to targets: UK evidence. (2007). Gore, Pelham ; Singh, Ashni ; Pope, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:2:p:123-149. Full description at Econpapers \|\| Download paper	5
32	2005	Earnings management of distressed firms during debt renegotiation. (2005). Saleh, Norman ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:1:p:69-86. Full description at Econpapers \|\| Download paper	5
33	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	5
34	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃÂ© ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers \|\| Download paper	5
35	2017	Private company finance and financial reporting. (2017). Hope, Ole-Kristian ; Vyas, Dushyantkumar. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:506-537. Full description at Econpapers \|\| Download paper	5
36	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	5
37	2008	Has the importance of intangibles really grown? And if so, why?. (2008). Basu, Sudipta ; Waymire, Gregory. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:171-190. Full description at Econpapers \|\| Download paper	5
38	2003	Auditor conservatism and reported earnings. (2003). Chung, Richard ; Kim, Jeong-Bon ; Firth, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:1:p:19-32. Full description at Econpapers \|\| Download paper	4
39	2009	The effects of voluntary disclosure and dividend propensity on prices leading earnings. (2009). Hussainey, Khaled ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:37-55. Full description at Econpapers \|\| Download paper	4
40	2009	Accounting and the ethics challenge: Reâmembering the professional body. (2009). Cowton, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:3:p:177-189. Full description at Econpapers \|\| Download paper	4
41	2015	Conservatism, prudence and the IASBs conceptual framework. (2015). Barker, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:4:p:514-538. Full description at Econpapers \|\| Download paper	4
42	2014	Discussion of Digitisation, Big Data and the transformation of accounting information by Alnoor Bhimani and Leslie Willcocks (2014). (2014). Payne, Rick . In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:491-495. Full description at Econpapers \|\| Download paper	4
43	2015	Visualising accounting: an interdisciplinary review and synthesis. (2015). Davison, Jane . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165. Full description at Econpapers \|\| Download paper	4
44	1997	The Impact of Segment Definition on the Accuracy of Analysts Earnings Forecasts. (1997). Hussain, Simon . In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:2:p:145-156. Full description at Econpapers \|\| Download paper	4
45	2010	How can we measure the costs and benefits of changes in financial reporting standards?. (2010). Schipper, Katherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:309-327. Full description at Econpapers \|\| Download paper	4
46	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	4
47	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	4
48	2002	Accounting professionals and the accounting profession: linking conduct and context. (2002). Anderson-Gough, Fiona ; Robson, Keith ; Grey, Christopher . In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:1:p:41-56. Full description at Econpapers \|\| Download paper	4
49	2009	Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers \|\| Download paper	4
50	2017	Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. (2017). Ipino, Elisabetta ; Parbonetti, Antonio. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:91-121. Full description at Econpapers \|\| Download paper	4

Citing documents used to compute impact factor: 33

Year	Title
2019	Is there a trade-off between accrual-based and real earnings management? Evidence from equity compensation and market pricing. (2019). Li, Leon. In: Finance Research Letters. RePEc:eee:finlet:v:28:y:2019:i:c:p:191-197. Full description at Econpapers \|\| Download paper
2019	Informal institutions and managersâ earnings management choices: Evidence from IFRS-adopting countries. (2019). Zakaria, Idlan ; Alshehabi, Ahmad ; Halabi, Hussein. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566918301309. Full description at Econpapers \|\| Download paper
2019	Goodwillâs Accounting Practices in Belgium and Compliance with IAS 36 Required Disclosures. (2019). Colot, Olivier ; Tchatchou, Julius Gael. In: International Business Research. RePEc:ibn:ibrjnl:v:12:y:2019:i:3:p:139-152. Full description at Econpapers \|\| Download paper
2019	Performance measurement systems as generators of cognitive conflict in ambidextrous firms. (2019). Sweeney, Breda ; Bisbe, Josep ; Bedford, David S. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:72:y:2019:i:c:p:21-37. Full description at Econpapers \|\| Download paper
2019	Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing. (2019). Lepisto, Lauri ; Dobroszek, Justyna ; Zarzycka, Ewelina ; Moilanen, Sinikka. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:3:d:10.1007_s00187-019-00284-x. Full description at Econpapers \|\| Download paper
2019	Going concern opinions and IPO pricing accuracy. (2019). Zheng, Qiancheng ; Yi, Bingsheng ; Steigner, Tanja ; Matanova, Natalia. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:53:y:2019:i:1:d:10.1007_s11156-018-0747-0. Full description at Econpapers \|\| Download paper
2019
2019	Disclosure incentives when competing firms have common ownership. (2019). Shroff, Nemit ; Sani, Jalal ; Park, Jihwon ; White, Hal . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:67:y:2019:i:2:p:387-415. Full description at Econpapers \|\| Download paper
2019	Research on International Standards on Auditing: Literature synthesis and opportunities for future research. (2019). Sihvonen, Jukka ; Haapamaki, Elina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:37-56. Full description at Econpapers \|\| Download paper
2019	Accounting enforcement in a national context: an international study. (2019). Bloch, Rebecca ; Lin, Betsy Beixin ; Kleinman, Gary. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:16:y:2019:i:1:d:10.1057_s41310-019-00056-y. Full description at Econpapers \|\| Download paper
2019	The effects of financial reporting and disclosure on corporate investment: A review. (2019). Roychowdhury, Sugata ; Verdi, Rodrigo S ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300412. Full description at Econpapers \|\| Download paper
2019	Review engagements â structure of audit firm methodology and its situational application in Germany. (2019). Schmitz, Stefanie ; Ruhnke, Klaus . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951818301484. Full description at Econpapers \|\| Download paper
2019	Visualising economic crises using accounting models. (2019). Kinsella, Stephen. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:75:y:2019:i:c:p:1-16. Full description at Econpapers \|\| Download paper
2019	Exploring the generative power of performance measurement systems design. (2019). Quarchioni, Sonia ; Giovannoni, Elena . In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:2:p:211-225. Full description at Econpapers \|\| Download paper
2019	The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms Experience. (2019). Toyokura, Chikara ; Shibasaki, Yuta. In: IMES Discussion Paper Series. RePEc:ime:imedps:19-e-20. Full description at Econpapers \|\| Download paper
2019	Determinants of say on pay vote: a configurational analysis. (2019). Cucari, Nicola. In: International Entrepreneurship and Management Journal. RePEc:spr:intemj:v:15:y:2019:i:3:d:10.1007_s11365-018-0556-x. Full description at Econpapers \|\| Download paper
2019	Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers. (2019). Heras-Saizarbitoria, Iaki ; Boiral, Olivier ; Bernard, Julie ; Brotherton, Marie-Christine. In: Journal of Business Ethics. RePEc:kap:jbuset:v:159:y:2019:i:4:d:10.1007_s10551-018-3840-3. Full description at Econpapers \|\| Download paper
2019	How accountability type influences information search processes and decision quality. (2019). Van Rinsum, Marcel ; Perego, Paolo ; Via, Nicola Dalla. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:75:y:2019:i:c:p:79-91. Full description at Econpapers \|\| Download paper
2019	Can short selling activity predict the future returns of non-shortable peer firms?. (2019). Chi, Yanzhe ; Hu, Ting. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:53:y:2019:i:c:p:165-185. Full description at Econpapers \|\| Download paper
2019	Mandating the Sustainability Disclosure in Annual ReportsâEvidence from the United Kingdom. (2019). Rotzel, Peter ; Hummel, Katrin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00069-8. Full description at Econpapers \|\| Download paper
2019	Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies. (2019). Zlati, Monica Laura ; Cardon, Petronela ; Antohi, Valentin Marian. In: Economies. RePEc:gam:jecomi:v:7:y:2019:i:2:p:29-:d:219097. Full description at Econpapers \|\| Download paper
2019	Earnings performance measures and CEO turnover: Street versus GAAP earnings. (2019). Livne, Gilad ; Kallunki, Juha-Pekka ; Jarva, Henry. In: Journal of Corporate Finance. RePEc:eee:corfin:v:56:y:2019:i:c:p:249-266. Full description at Econpapers \|\| Download paper
2019
2019	Inclusions in and Exclusions from the S&P 500 Environmental and Socially Responsible Index: A Fuzzy-Set Qualitative Comparative Analysis. (2019). Vizcaino-Gonzalez, Marcos ; Romero-Castro, Noelia ; Pineiro-Chousa, Juan . In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:4:p:1211-:d:208849. Full description at Econpapers \|\| Download paper
2019	Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective. (2019). Kunc, Martin ; Giorgino, Maria Cleofe ; Barnabe, Federico. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:23:y:2019:i:2:d:10.1007_s10997-019-09467-z. Full description at Econpapers \|\| Download paper
2019	Will the EU Commission Successfully Integrate Sustainability Risks and Factors in the Investor Protection Regime? A Research Agenda. (2019). Zhu, Shanshan ; Siri, Michele . In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:22:p:6292-:d:285106. Full description at Econpapers \|\| Download paper
2019	Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review. (2019). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B. In: NBER Working Papers. RePEc:nbr:nberwo:26169. Full description at Econpapers \|\| Download paper
2019	Fraudulent Financial Reporting and the Consequences for Employees. (2019). Gipper, Brandon ; Ho, Jung. In: Working Papers. RePEc:cen:wpaper:19-12. Full description at Econpapers \|\| Download paper
2019	Corporate Social Responsibility (CSR) Practices of the Largest Seafood Suppliers in the Wild Capture Fisheries Sector: From Vision to Action. (2019). Packer, Helen ; Bailey, Megan ; Ota, Yoshitaka ; Swartz, Wilf . In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:8:p:2254-:d:222830. Full description at Econpapers \|\| Download paper
2019	Real earnings management and loan contract terms. (2019). Xu, Alice Liang ; Walsh, Eamonn ; Pappas, Kostas. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:4:p:373-401. Full description at Econpapers \|\| Download paper
2019	Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature. (2019). Gray, Sidney J ; Ivanova, Mariya N ; Hellman, Niclas. In: Abacus. RePEc:bla:abacus:v:55:y:2019:i:1:p:42-91. Full description at Econpapers \|\| Download paper
2019	The use of made-up users. (2019). Jaworska, Sylvia ; Stenka, Renata. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:78:y:2019:i:c:s036136821930042x. Full description at Econpapers \|\| Download paper
2019	Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook. (2019). Michelon, Giovanna ; She, Chaoyuan. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:61:y:2019:i:c:p:54-76. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2019

Year	Citing document
2019	Political Connections and Stock Price Crash Risk: Empirical Evidence from the Fall of Suharto. (2019). Rumayya, Rumayya ; Nasih, Mohammad ; Lam, Brian ; Harymawan, Iman . In: International Journal of Financial Studies. RePEc:gam:jijfss:v:7:y:2019:i:3:p:49-:d:266263. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	Size management by European private firms to minimize proprietary costs of disclosure. (2018). Bernard, Darren ; Kaya, Devrimi ; Burgstahler, David. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:66:y:2018:i:1:p:94-122. Full description at Econpapers \|\| Download paper
2018	Studies on the impact of accounting information and assurance on commercial lending judgments. (2018). Schneider, Arnold. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:63-74. Full description at Econpapers \|\| Download paper
2018	Internal control risk and audit fees: Evidence from China. (2018). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:266-287. Full description at Econpapers \|\| Download paper
2018	Analysis of the Sustainable Development Indicators in the OECD Countries. (2018). Megyesiova, Silvia ; Lieskovska, Vanda . In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4554-:d:187257. Full description at Econpapers \|\| Download paper
2018	Voluntary application of IFRS by unlisted companies: evidence from the Italian context. (2018). Fabio, Costanza. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:15:y:2018:i:2:d:10.1057_s41310-018-0037-z. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	Itâs a matter of trust: Exploring the perceptions of Integrated Reporting preparers. (2017). Chaidali, Panagioula ; Jones, Michael John. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:48:y:2017:i:c:p:1-20. Full description at Econpapers \|\| Download paper
2017	Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia. (2017). Rudyanto, Astrid. In: GATR Journals. RePEc:gtr:gatrjs:afr147. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies. (2016). Vinnari, Eija ; Dillard, Jesse. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:39:y:2016:i:c:p:25-44. Full description at Econpapers \|\| Download paper
2016	New evidence on the impact of structural reforms on electricity sector performance. (2016). POLEMIS, MICHAEL. In: Energy Policy. RePEc:eee:enepol:v:92:y:2016:i:c:p:420-431. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Accounting and Business Research / Taylor & Francis Journals	16	79
2	Journal of Business Ethics / Springer	59	54
3	Accounting, Organizations and Society / Elsevier	69	52
4	Journal of International Accounting, Auditing and Taxation / Elsevier	10	51
5	Australian Accounting Review / CPA Australia	14	46
6	Accounting in Europe / Taylor & Francis Journals	9	45
7	Sustainability / MDPI, Open Access Journal	31	41
8	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	19	38
9	International Review of Financial Analysis / Elsevier	36	31
10	International Journal of Disclosure and Governance / Palgrave Macmillan	2	27
11	The British Accounting Review / Elsevier	3	25