Citation analysis for The International Journal of Accounting / Elsevier

Citation Profile [Updated: 2022-01-09 21:43:50]

5 Years H

Impact Factor

0.63

5 Years IF

0.65

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	0.09	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	0.11	0	0	0	0	0		0	0		0			0		0	0.05
1994	0	0.12	0	0	0	0	0		0	0		0			0		0	0.06
1995	0	0.19	0	0	0	0	0		0	0		0			0		0	0.08
1996	0	0.22	0	0	32	32	236		0	0		0			0		0	0.1
1997	0.09	0.22	0.05	0.09	33	65	112	3	3	32	3	32	3	3	100		0	0.09
1998	0.09	0.26	0.06	0.09	32	97	129	6	9	65	6	65	6	1	16.7		0	0.12
1999	0.12	0.27	0.16	0.14	31	128	247	20	29	65	8	97	14	12	60		0	0.13
2000	0.11	0.32	0.11	0.13	45	173	242	19	48	63	7	128	17	10	52.6		0	0.14
2001	0.08	0.35	0.1	0.08	41	214	113	21	69	76	6	173	13	14	66.7	1	0.02	0.15
2002	0.05	0.37	0.11	0.07	40	254	272	27	96	86	4	182	13	6	22.2	1	0.03	0.19
2003	0.05	0.4	0.22	0.12	41	295	194	64	160	81	4	189	22	33	51.6	19	0.46	0.19
2004	0.11	0.44	0.17	0.1	26	321	221	53	213	81	9	198	19	30	56.6	7	0.27	0.2
2005	0.06	0.45	0.13	0.08	35	356	266	47	260	67	4	193	16	16	34		0	0.21
2006	0.1	0.46	0.25	0.11	35	391	346	99	359	61	6	183	21	12	12.1		0	0.2
2007	0.13	0.42	0.23	0.16	32	423	251	96	455	70	9	177	29	27	28.1		0	0.18
2008	0.31	0.44	0.28	0.22	35	458	324	126	581	67	21	169	37	23	18.3	1	0.03	0.2
2009	0.12	0.43	0.26	0.17	28	486	174	125	706	67	8	163	28	12	9.6	1	0.04	0.21
2010	0.32	0.43	0.41	0.34	35	521	127	216	922	63	20	165	56	20	9.3	3	0.09	0.18
2011	0.29	0.45	0.39	0.32	24	545	152	210	1132	63	18	165	53	29	13.8	3	0.13	0.2
2012	0.32	0.45	0.43	0.37	15	560	145	242	1374	59	19	154	57	26	10.7	2	0.13	0.19
2013	0.44	0.5	0.45	0.36	13	573	61	255	1630	39	17	137	49	24	9.4		0	0.21
2014	0.57	0.51	0.54	0.47	15	588	140	317	1947	28	16	115	54	27	8.5	1	0.07	0.2
2015	0.86	0.5	0.68	0.66	17	605	78	408	2357	28	24	102	67	23	5.6	2	0.12	0.19
2016	0.91	0.5	0.6	0.69	28	633	115	379	2736	32	29	84	58	54	14.2	13	0.46	0.18
2017	0.38	0.5	0.57	0.72	25	658	51	373	3109	45	17	88	63	26	7	8	0.32	0.18
2018	0.6	0.54	0.74	0.74	16	674	27	501	3610	53	32	98	73	26	5.2		0	0.21
2019	0.27	0.58	0.53	0.56	0	674	0	355	3965	41	11	101	57		0		0	0.21
2020	0.63	0.75	0.56	0.65	0	674	0	376	4341	16	10	86	56		0		0	0.29

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	2006	Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers \|\| Download paper	126
2	2006	Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294. Full description at Econpapers \|\| Download paper	109
3	2002	Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers \|\| Download paper	105
4	2004	A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers \|\| Download paper	100
5	2004	Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers \|\| Download paper	97
6	2008	Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers \|\| Download paper	95
7	2000	Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers \|\| Download paper	86
8	2005	Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232. Full description at Econpapers \|\| Download paper	75
9	2007	Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56. Full description at Econpapers \|\| Download paper	67
10	2002	Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213. Full description at Econpapers \|\| Download paper	56
11	2005	Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÆÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers \|\| Download paper	55
12	1999	Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419. Full description at Econpapers \|\| Download paper	53
13	1998	The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631. Full description at Econpapers \|\| Download paper	43
14	1999	Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238. Full description at Econpapers \|\| Download paper	38
15	2007	Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. (2007). Lee, Edward ; Walker, Martin ; Christensen, Hans B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:4:p:341-379. Full description at Econpapers \|\| Download paper	38
16	2005	Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422. Full description at Econpapers \|\| Download paper	38
17	1999	Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. (1999). Street, Donna L. ; Bryant, Stephanie M. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48. Full description at Econpapers \|\| Download paper	38
18	2012	The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355. Full description at Econpapers \|\| Download paper	38
19	2005	Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÆÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362. Full description at Econpapers \|\| Download paper	37
20	1996	Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Inclan, Carla ; Fekrat, Ali M. ; Petroni, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195. Full description at Econpapers \|\| Download paper	36
21	2008	Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Utama, Sidharta ; Siregar, Sylvia Veronica . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27. Full description at Econpapers \|\| Download paper	36
22	2000	The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe. (2000). Chamisa, Edward E.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286. Full description at Econpapers \|\| Download paper	35
23	2008	An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Tarca, Ann ; Brown, Philip ; Al-Shammari, Bader . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447. Full description at Econpapers \|\| Download paper	35
24	2003	A multinational test of determinants of corporate disclosure. (2003). Archambault, Jeffrey J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194. Full description at Econpapers \|\| Download paper	34
25	2006	An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386. Full description at Econpapers \|\| Download paper	33
26	2003	Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22. Full description at Econpapers \|\| Download paper	33
27	2009	The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102. Full description at Econpapers \|\| Download paper	33
28	2011	Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230. Full description at Econpapers \|\| Download paper	33
29	2005	The association between ISO 9000 certification and financial performance. (2005). Sharma, Divesh. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:2:p:151-172. Full description at Econpapers \|\| Download paper	32
30	2008	Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206. Full description at Econpapers \|\| Download paper	31
31	2013	A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran. In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217. Full description at Econpapers \|\| Download paper	30
32	1999	Firm Characteristics of Swiss Companies that Utilize International Accounting Standards. (1999). Murphy, Ann B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131. Full description at Econpapers \|\| Download paper	30
33	2009	The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin. In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333. Full description at Econpapers \|\| Download paper	30
34	2002	Ownership structure and earnings informativeness: Evidence from Korea. (2002). Jung, Kooyul ; Kwon, Soo Young. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325. Full description at Econpapers \|\| Download paper	29
35	2004	A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427. Full description at Econpapers \|\| Download paper	29
36	2006	The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas. (2006). Riccio, Edson Luiz ; Doupnik, Timothy S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261. Full description at Econpapers \|\| Download paper	28
37	2006	A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435. Full description at Econpapers \|\| Download paper	28
38	2004	Discussion of a framework for the analysis of firm risk communication. (2004). Botosan, Christine A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:289-295. Full description at Econpapers \|\| Download paper	28
39	1996	Environmental disclosures in annual reports: An international perspective. (1996). Tollerson, Cynthia D. ; Hsu, Kathy ; Gamble, George O. ; Jackson, Cynthia. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331. Full description at Econpapers \|\| Download paper	27
40	2014	Financial Crisis And Earnings Management: The European Evidence. (2014). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478. Full description at Econpapers \|\| Download paper	27
41	2011	Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. (2011). Goodacre, Alan ; Ahmad-Zaluki, Nurwati A. ; Campbell, Kevin . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:111-137. Full description at Econpapers \|\| Download paper	26
42	1996	A methodological note on cross-cultural accounting ethics research. (1996). Sharp, David J. ; Pant, Laurie W. ; Cohen, Jeffrey R.. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66. Full description at Econpapers \|\| Download paper	25
43	1998	Accounting diversity and firm valuation. (1998). Langli, John Christian ; King, Raymond D.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567. Full description at Econpapers \|\| Download paper	24
44	2011	Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; Karampinis, Nikolaos I.. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332. Full description at Econpapers \|\| Download paper	24
45	2003	Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. (2003). Achmadi, Christina ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455. Full description at Econpapers \|\| Download paper	24
46	1998	Corporate financial disclosure in emerging markets: Does economic development matter?. (1998). Salter, Stephen B.. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234. Full description at Econpapers \|\| Download paper	24
47	2014	Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. (2014). Barbu, Elena M. ; Dumontier, Pascal ; Feleag, Niculae . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:231-247. Full description at Econpapers \|\| Download paper	23
48	1997	The transfer pricing concerns of developed and developing countries. (1997). Borkowski, Susan C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:32:y:1997:i:3:p:321-336. Full description at Econpapers \|\| Download paper	23
49	2000	Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. (2000). Street, Donna L. ; Bryant, Stephanie M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329. Full description at Econpapers \|\| Download paper	23
50	2008	Industry upheaval and valuation: Empirical evidence from the international oil and gas industry. (2008). Osmundsen, Petter ; Misund, BÃÆÃÂ¥rd ; Asche, Frank ; Misund, BÃ¥rd, . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:398-424. Full description at Econpapers \|\| Download paper	23

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

#	Year	Title	Cited
1	2006	Board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289. Full description at Econpapers \|\| Download paper	42
2	2006	Response to discussion of board composition, regulatory regime and voluntary disclosure. (2006). Cheng, Eugene C. M., ; Courtenay, Stephen M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:3:p:293-294. Full description at Econpapers \|\| Download paper	39
3	2005	Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232. Full description at Econpapers \|\| Download paper	31
4	2008	Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. (2008). Olson, Dennis ; Zoubi, Taisier A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65. Full description at Econpapers \|\| Download paper	28
5	2004	Reply to: Discussions of A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:303-305. Full description at Econpapers \|\| Download paper	25
6	2004	A framework for the analysis of firm risk communication. (2004). Bozzolan, Saverio ; Beretta, Sergio . In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:3:p:265-288. Full description at Econpapers \|\| Download paper	25
7	2007	Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. (2007). Lopes, Patricia ; Rodrigues, Lucia Lima . In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56. Full description at Econpapers \|\| Download paper	20
8	2002	Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. (2002). Chau, Gerald K. ; Gray, Sidney J.. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265. Full description at Econpapers \|\| Download paper	17
9	2012	The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha . In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355. Full description at Econpapers \|\| Download paper	14
10	2014	Financial Crisis And Earnings Management: The European Evidence. (2014). Filip, Andrei ; Raffournier, Bernard. In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478. Full description at Econpapers \|\| Download paper	14
11	1998	The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. (1998). Owusu-Ansah, Stephen. In: The International Journal of Accounting. RePEc:eee:accoun:v:33:y:1998:i:5:p:605-631. Full description at Econpapers \|\| Download paper	12
12	2017	Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China. (2017). Lin, Kenny Z ; Zhang, Fang ; Cheng, Suwina . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:303-318. Full description at Econpapers \|\| Download paper	12
13	2015	Corporate Social Responsibility and Earnings Quality: International Evidence. (2015). Bozzolan, Saverio ; Michelon, Giovanna ; Mallin, Christine A ; Fabrizi, Michele. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:361-396. Full description at Econpapers \|\| Download paper	12
14	2008	Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. (2008). Utama, Sidharta ; Siregar, Sylvia Veronica . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:1:p:1-27. Full description at Econpapers \|\| Download paper	12
15	1997	The transfer pricing concerns of developed and developing countries. (1997). Borkowski, Susan C.. In: The International Journal of Accounting. RePEc:eee:accoun:v:32:y:1997:i:3:p:321-336. Full description at Econpapers \|\| Download paper	12
16	2008	An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states. (2008). Tarca, Ann ; Brown, Philip ; Al-Shammari, Bader . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:4:p:425-447. Full description at Econpapers \|\| Download paper	12
17	2009	The value relevance of disclosure: Evidence from the emerging capital market of Egypt. (2009). Romilly, Peter ; Giorgioni, Gianluigi ; Power, David ; Hassan, Omaima A. G., . In: The International Journal of Accounting. RePEc:eee:accoun:v:44:y:2009:i:1:p:79-102. Full description at Econpapers \|\| Download paper	12
18	2014	Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. (2014). Barbu, Elena M. ; Dumontier, Pascal ; Feleag, Niculae . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:2:p:231-247. Full description at Econpapers \|\| Download paper	11
19	2000	Impact of Culture, Market Forces, and Legal System on Financial Disclosures. (2000). Jaggi, Bikki ; Low, Pek Yee. In: The International Journal of Accounting. RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519. Full description at Econpapers \|\| Download paper	11
20	2014	The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China. (2014). Ning, Lutao ; Kuo, Jing-Ming ; Song, Xiaoqi . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:101-136. Full description at Econpapers \|\| Download paper	11
21	2016	Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa. (2016). Ntim, Collins. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:155-216. Full description at Econpapers \|\| Download paper	10
22	2006	An analysis of the factors affecting the adoption of international accounting standards by developing countries. (2006). Zeghal, Daniel ; Mhedhbi, Karim . In: The International Journal of Accounting. RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386. Full description at Econpapers \|\| Download paper	10
23	2015	Accrual-based and real earnings management and political connections. (2015). Weitzel, Utz ; Lodh, Suman ; Braam, Geert ; Nandy, Monomita. In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:2:p:111-141. Full description at Econpapers \|\| Download paper	10
24	1999	Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. (1999). Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238. Full description at Econpapers \|\| Download paper	10
25	2005	Corporate mandatory disclosure practices in Bangladesh. (2005). Akhtaruddin, M.. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422. Full description at Econpapers \|\| Download paper	9
26	2002	Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. (2002). Deegan, Craig ; Newson, Marc. In: The International Journal of Accounting. RePEc:eee:accoun:v:37:y:2002:i:2:p:183-213. Full description at Econpapers \|\| Download paper	9
27	1996	Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. (1996). Inclan, Carla ; Fekrat, Ali M. ; Petroni, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195. Full description at Econpapers \|\| Download paper	9
28	2016	Reply to the Discussion of Ã¢â¬ÅIFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country StudyÃ¢â¬Â. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:382-384. Full description at Econpapers \|\| Download paper	8
29	2017	Political Connections and Related Party Transactions: Evidence from Indonesia. (2017). Habib, Ahsan ; Jiang, Haiyan ; Muhammadi, Abdul Haris. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:45-63. Full description at Econpapers \|\| Download paper	8
30	2005	Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÆÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350. Full description at Econpapers \|\| Download paper	8
31	2016	IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study. (2016). Houqe, Muhammad Nurul ; Monem, Reza M. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:363-378. Full description at Econpapers \|\| Download paper	8
32	2008	Incentives for risk reporting -- A discretionary disclosure and cheap talk approach. (2008). Dobler, Michael . In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:2:p:184-206. Full description at Econpapers \|\| Download paper	8
33	2005	Audit effort and fees under concentrated client ownership: Evidence from four international audit firms. (2005). Niemi, Lasse. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:303-323. Full description at Econpapers \|\| Download paper	8
34	2013	A Meta-analysis of IFRS Adoption Effects. (2013). Khlif, Hichem ; Chalmers, Keryn ; Ahmed, Kamran. In: The International Journal of Accounting. RePEc:eee:accoun:v:48:y:2013:i:2:p:173-217. Full description at Econpapers \|\| Download paper	8
35	1999	Corporate social disclosures by listed companies on their web sites: an international comparison. (1999). Ho Wern Pei, Carol-Anne, ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419. Full description at Econpapers \|\| Download paper	8
36	2010	IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies. (2010). Tahoun, Ahmed ; Schleicher, Thomas ; Walker, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:2:p:143-168. Full description at Econpapers \|\| Download paper	8
37	2010	Response to discussant IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies. (2010). Tahoun, Ahmed ; Schleicher, Thomas ; Walker, Martin. In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:2:p:173-174. Full description at Econpapers \|\| Download paper	7
38	2017	Do Foreign Directors Mitigate Earnings Management? Evidence From China. (2017). Du, Xingqiang ; Lai, Shaojuan ; Jian, Wei . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:142-177. Full description at Econpapers \|\| Download paper	7
39	2003	International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources. (2003). Ho, Carol-Anne ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:465-491. Full description at Econpapers \|\| Download paper	7
40	2003	Reply to International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources: A discu. (2003). Ho, Carol-Anne ; Williams, Mitchell S.. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:499-502. Full description at Econpapers \|\| Download paper	7
41	2011	Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. (2011). Goodacre, Alan ; Ahmad-Zaluki, Nurwati A. ; Campbell, Kevin . In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:111-137. Full description at Econpapers \|\| Download paper	7
42	2003	Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. (2003). Achmadi, Christina ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455. Full description at Econpapers \|\| Download paper	7
43	2011	Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio. In: The International Journal of Accounting. RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230. Full description at Econpapers \|\| Download paper	7
44	2008	The effect of globalization and legal environment on voluntary disclosure. (2008). Sun, Jerry ; Cahan, Steven F. ; Webb, Kimberley A.. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:219-245. Full description at Econpapers \|\| Download paper	7
45	2004	The value-relevance of R&D and advertising expenditures: Evidence from Korea. (2004). Han, Bong H. ; Manry, David. In: The International Journal of Accounting. RePEc:eee:accoun:v:39:y:2004:i:2:p:155-173. Full description at Econpapers \|\| Download paper	7
46	2012	What Drives Quality of Firm Risk Disclosure?. (2012). Miihkinen, Antti. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:437-468. Full description at Econpapers \|\| Download paper	7
47	2003	Reply to discussion of Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. (2003). Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:38:y:2003:i:4:p:461-464. Full description at Econpapers \|\| Download paper	7
48	2005	Reply to discussion of Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, HervÃÆÃÂ© ; Jeanjean, Thomas ; ding, yuan. In: The International Journal of Accounting. RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362. Full description at Econpapers \|\| Download paper	7
49	2016	Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany. (2016). Elshandidy, Tamer ; Shrives, Philip J. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:464-486. Full description at Econpapers \|\| Download paper	7
50	2016	Fiscal Support and Earnings Management. (2016). He, Guanming . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:1:p:57-84. Full description at Econpapers \|\| Download paper	6

Citing documents used to compute impact factor: 10

Year	Title
2020	Political embeddedness and firmsâ choices of earnings management strategies in China. (2020). Braam, Geert ; Wang, Zhi ; Reimsbach, Daniel. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:5:p:4723-4755. Full description at Econpapers \|\| Download paper
2020	The IASB and Comparability of International Financial Reporting: Research Evidence and Implications. (2020). Tarca, Ann. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:231-242. Full description at Econpapers \|\| Download paper
2020	Determinants and consequences of financial distress: review of the empirical literature. (2020). Sun, LI ; Uddin, Md Borhan ; Huang, Hedy Jiaying ; D'Costa, Mabel ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:s1:p:1023-1075. Full description at Econpapers \|\| Download paper
2020	Determinants and consequences of tournament incentives: A survey of the literature in accounting and finance. (2020). Habib, Ahsan ; Li, Sophia. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531919311638. Full description at Econpapers \|\| Download paper
2020	Compliance with IFRS mandatory disclosure requirements: A structured literature review. (2020). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Evans, Lisa. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300392. Full description at Econpapers \|\| Download paper
2020	Political connections, political cycles and stock returns: Evidence from Iran. (2020). Vatanparast, Nader ; Ahmed, Kamran ; Mohammadrezaei, Fakhroddin ; Kashanipour, Mohammad ; Faraji, Omid. In: Emerging Markets Review. RePEc:eee:ememar:v:45:y:2020:i:c:s1566014120300248. Full description at Econpapers \|\| Download paper
2020	Differential market valuations of board busyness across alternative banking models. (2020). Elnahass, Marwa ; Trinh, Vu Quang ; Salama, Aly ; Omoteso, Kamil. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:55:y:2020:i:1:d:10.1007_s11156-019-00841-4. Full description at Econpapers \|\| Download paper
2020	Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435. Full description at Econpapers \|\| Download paper
2020	CEO Characteristics and Real Earnings Management in Jordan. (2020). Al-Dhamari, Redhwan ; Shaari, Hasnah ; Alhmood, Mohammad Abedalrahman. In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:11:y:2020:i:4:p:255-266. Full description at Econpapers \|\| Download paper
2020	Can environmental investments benefit environmental performance? The moderating roles of institutional environment and foreign direct investment. (2020). Ramanathan, Ramakrishnan ; Li, Ruiqian. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:8:p:3385-3398. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document

Recent citations received in 2017

Year	Citing document
2017	Discussion of Ã¢â¬ÅHow Does Being Public Affect Firm Investment? Further Evidence from ChinaÃ¢â¬Â. (2017). Chen, Zhihong . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:22-24. Full description at Econpapers \|\| Download paper
2017	Response to Discussion of Ã¢â¬ÅHow Does Being Public Affect Firm Investment? Further Evidence from ChinaÃ¢â¬Â. (2017). zhao, jingwen ; You, Jiaxing ; Xiao, Min. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:25-26. Full description at Econpapers \|\| Download paper
2017	Discussion of Ã¢â¬ÅAccounting quality and loan pricing: The effect of cross-country differences in legal enforcementÃ¢â¬Â. (2017). Chaney, Paul K. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:201-204. Full description at Econpapers \|\| Download paper
2017	A Discussion on Ã¢â¬ÅIFRS Adoption and Stock Prices of Japanese Firms in Governance System TransitionÃ¢â¬Â. (2017). Vafeas, Nikos. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:4:p:338-340. Full description at Econpapers \|\| Download paper
2017	The effects of cross-border banking and institutional quality on accounting information of banks in Africa. (2017). Issahaku, Haruna ; Haruna, Issahaku ; Sissy, Aisha Mohammed ; Amidu, Mohammed. In: MPRA Paper. RePEc:pra:mprapa:101509. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Journal of International Accounting, Auditing and Taxation / Elsevier	14	133
2	Sustainability / MDPI	48	132
3	The International Journal of Accounting / Elsevier	30	106
4	Business Strategy and the Environment / Wiley Blackwell	35	71
5	International Journal of Disclosure and Governance / Palgrave Macmillan	4	71
6	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	32	58
7	The British Accounting Review / Elsevier	11	56
8	Journal of Business Ethics / Springer	83	46
9	Research in International Business and Finance / Elsevier	31	46
10	International Review of Financial Analysis / Elsevier	49	42
11	Australian Accounting Review / CPA Australia	18	41