Citation analysis for International Journal of Accounting, Auditing and Performance Evaluation / Inderscience Enterprises Ltd

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

5 Years H

Impact Factor

0.12

5 Years IF

0.08

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	0	0	0		0	0		0			0		0	0.1
1997	0	0.22	0	0	0	0	0		0	0		0			0		0	0.09
1998	0	0.26	0	0	0	0	0		0	0		0			0		0	0.12
1999	0	0.27	0	0	0	0	0		0	0		0			0		0	0.13
2000	0	0.32	0	0	0	0	0		0	0		0			0		0	0.14
2001	0	0.35	0	0	0	0	0		0	0		0			0		0	0.15
2002	0	0.37	0	0	0	0	0		0	0		0			0		0	0.19
2003	0	0.4	0	0	0	0	0		0	0		0			0		0	0.19
2004	0	0.44	0	0	22	22	40		0	0		0			0		0	0.2
2005	0	0.45	0	0	23	45	24		0	22		22			0		0	0.21
2006	0.09	0.46	0.09	0.09	21	66	74	6	6	45	4	45	4		0	2	0.1	0.2
2007	0.02	0.42	0.04	0.06	30	96	29	4	10	44	1	66	4		0		0	0.18
2008	0	0.44	0	0	10	106	21		10	51		96			0		0	0.2
2009	0	0.43	0.07	0.07	9	115	16	8	18	40		106	7		0		0	0.21
2010	0	0.43	0.14	0.16	16	131	25	18	36	19		93	15		0		0	0.18
2011	0.16	0.45	0.12	0.14	15	146	18	16	53	25	4	86	12		0		0	0.2
2012	0.03	0.45	0.12	0.13	18	164	15	20	73	31	1	80	10	1	5	1	0.06	0.19
2013	0.03	0.5	0.1	0.13	18	182	8	19	92	33	1	68	9		0		0	0.21
2014	0.03	0.51	0.11	0.09	13	195	8	22	114	36	1	76	7		0		0	0.2
2015	0.1	0.5	0.16	0.14	15	210	14	33	147	31	3	80	11		0	1	0.07	0.19
2016	0.14	0.5	0.12	0.1	18	228	17	28	175	28	4	79	8		0		0	0.18
2017	0.09	0.5	0.14	0.07	18	246	2	35	210	33	3	82	6		0		0	0.18
2018	0.14	0.54	0.17	0.13	14	260	3	43	253	36	5	82	11		0		0	0.21
2019	0.06	0.58	0.15	0.14	12	272	1	40	293	32	2	78	11		0		0	0.21
2020	0.12	0.75	0.06	0.08	5	277	4	18	311	26	3	77	6		0	1	0.2	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	Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19. Full description at Econpapers \|\| Download paper	48
2	2006	The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67. Full description at Econpapers \|\| Download paper	12
3	2004	The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60. Full description at Econpapers \|\| Download paper	11
4	2010	IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223. Full description at Econpapers \|\| Download paper	10
5	2011	An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Dahawy, Khaled ; Samaha, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93. Full description at Econpapers \|\| Download paper	9
6	2007	Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285. Full description at Econpapers \|\| Download paper	8
7	2008	Culture and accounting practices in Turkey. (2008). Askarany, Davood ; Askary, Saeed ; Yazdifar, Hassan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:66-88. Full description at Econpapers \|\| Download paper	7
8	2009	Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Nobanee, Haitham ; Haddad, Ayman E. ; AlShattarat, Wasim K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309. Full description at Econpapers \|\| Download paper	7
9	2004	The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations. (2004). Garcia Osma, Beatriz ; Jose Luis Ucieda Blanco, ; Jose Luis Ucieda Blanco, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:5-36. Full description at Econpapers \|\| Download paper	7
10	2005	Strategy and activity based costing: a cross national study of process and outcome contingencies. (2005). Ncube, Mthuli ; Bhimani, Alnoor ; Gosselin, Maurice . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205. Full description at Econpapers \|\| Download paper	7
11	2010	Investigating transparency and disclosure determinants at firm-level in MENA emerging markets. (2010). Zeghal, Daniel ; ben Othman, Hakim. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:368-396. Full description at Econpapers \|\| Download paper	6
12	2016	The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Habbash, Murya ; Awad, Awad Elsayed ; Hussainey, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236. Full description at Econpapers \|\| Download paper	6
13	2012	The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Pott, Christiane ; Ullmann, Robert ; Watrin, Christoph. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302. Full description at Econpapers \|\| Download paper	6
14	2005	An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon ; Hwang, Tienyu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280. Full description at Econpapers \|\| Download paper	5
15	2020	Continuous internal auditing: can big data analytics help?. (2020). Marthandan, Govindan ; Joshi, Prem Lal. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:16:y:2020:i:1:p:25-42. Full description at Econpapers \|\| Download paper	5
16	2012	The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence. (2012). Magnan, Michel ; Cormier, Denis ; Ledoux, Marie-Jose . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:2:p:157-183. Full description at Econpapers \|\| Download paper	4
17	2004	Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies. (2004). Ahmad Moh'd Al-omari, ; Haddad, Ruwaidah Hanna ; Suwaidan, Mishiel Said ; Ahmad Moh'd Al-omari, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:4:p:432-447. Full description at Econpapers \|\| Download paper	4
18	2008	Auditor awareness of earnings management. (2008). Georgopoulos, Antonios ; Koumanakos, Evangelos ; SIRIOPOULOS, COSTAS. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:50-65. Full description at Econpapers \|\| Download paper	4
19	2015	Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. (2015). Baatwah, Saeed Rabea ; Ahmad, Norsiah ; Salleh, Zalailah. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:312-337. Full description at Econpapers \|\| Download paper	4
20	2015	The evolving role of environmental management accounting in internal decision-making: a research note. (2015). Marelli, Alessandro . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:1:p:14-47. Full description at Econpapers \|\| Download paper	4
21	2008	The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. (2008). Ernstberger, Jurgen. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:1-29. Full description at Econpapers \|\| Download paper	4
22	2007	Non-audit services and auditor independence: empirical findings from Bahrain. (2007). Hemalatha, J. ; Bremser, Wayne G. ; Joshi, Prem Lal ; Al-Mudhaki, Jawaher. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:57-89. Full description at Econpapers \|\| Download paper	4
23	2016	Ownership structure, boards characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?. (2016). Chakroun, Raida ; Grassa, Rihab . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:4:p:360-395. Full description at Econpapers \|\| Download paper	4
24	2008	The influence of institutional investors on opportunistic earnings management. (2008). Benkraiem, Ramzi. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:89-106. Full description at Econpapers \|\| Download paper	4
25	2004	Some theoretical and methodological suggestions for cross-cultural accounting studies. (2004). Patel, Chris. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:61-84. Full description at Econpapers \|\| Download paper	3
26	2006	Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study. (2006). Chow, Chee W. ; Duh, Rong-Ruey ; Chen, Hueiling . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:341-361. Full description at Econpapers \|\| Download paper	3
27	2010	Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Khasharmeh, Hussein ; Suwaidan, Mishiel Said . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345. Full description at Econpapers \|\| Download paper	3
28	2004	The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure. (2004). Wright, Charlotte ; Wilcox, William ; Berry, Kevin Thomas . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:267-287. Full description at Econpapers \|\| Download paper	3
29	2016	Earnings management around Swedish corporate income tax reforms. (2016). Sundvik, Dennis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:261-286. Full description at Econpapers \|\| Download paper	3
30	2004	Incentives for consolidation of finance subsidiaries: evidence from France. (2004). Andre, Paul ; Cormier, Denis ; Charles-Cargnello, Emmanuelle . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:2:p:164-182. Full description at Econpapers \|\| Download paper	3
31	2007	Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context. (2007). De Carvalho, Fernando Nitz ; Ensslin, Sandra Rolim. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:478-500. Full description at Econpapers \|\| Download paper	3
32	2008	The determinants of multiple forms of controls in foreign subsidiary manager evaluations. (2008). Kihn, Lili-Anne . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:2:p:157-182. Full description at Econpapers \|\| Download paper	3
33	2004	Motives, diffusion and utilisation of the balanced scorecard in Denmark. (2004). Sorensen, Rene ; Nielsen, Steen . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:103-124. Full description at Econpapers \|\| Download paper	3
34	2006	Explaining Management Accounting Change: evidence from Finland. (2006). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281. Full description at Econpapers \|\| Download paper	3
35	2005	What exactly is convergence?. (2005). Pacter, Paul. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:67-83. Full description at Econpapers \|\| Download paper	3
36	2009	Effect of accruals on financial, non-financial, and audit information in payment default prediction. (2009). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:353-383. Full description at Econpapers \|\| Download paper	3
37	2015	Intellectual capital and profitability in European football clubs. (2015). Koumanakos, Evangelos ; Dimitropoulos, Panagiotis E.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:2:p:202-220. Full description at Econpapers \|\| Download paper	3
38	2012	In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies. (2012). Branson, JoÃÆÃÂ«l ; Breesch, Diane ; Cole, Vicky . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:1:p:1-23. Full description at Econpapers \|\| Download paper	3
39	2018	Do covenant violations affect audit report timeliness?. (2018). Swanson, Zane ; Zhang, Yinghong . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:1-23. Full description at Econpapers \|\| Download paper	2
40	2009	The use of graphs in annual reports of major Italian companies. (2009). Ianniello, Giuseppe . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:442-462. Full description at Econpapers \|\| Download paper	2
41	2014	The financial distress of public sector entities. Evidence from Italian public universities. (2014). Bisogno, Marco ; Tommasetti, Aurelio ; Citro, Francesca . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:2:p:203-227. Full description at Econpapers \|\| Download paper	2
42	2011	Local governmental management of discretionary and specific accruals. (2011). Pilcher, Robyn . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:32-60. Full description at Econpapers \|\| Download paper	2
43	2005	International accounting education and certification in the former Soviet Union. (2005). McGee, Robert. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:19-36. Full description at Econpapers \|\| Download paper	2
44	2007	Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital. (2007). Roos, Goran ; Pike, Stephen ; Burgman, Roland ; Boldt-Christmas, Lisa . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:529-546. Full description at Econpapers \|\| Download paper	2
45	2010	The impact of Revised ISA 700: an international empirical comparison. (2010). Fakhfakh, Hamadi . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:274-326. Full description at Econpapers \|\| Download paper	2
46	2011	The association between research and development expenditure and firm performance: testing a life cycle hypothesis. (2011). Ahmed, Kamran ; Jinan, Mohammed . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:4:p:267-286. Full description at Econpapers \|\| Download paper	2
47	2006	The auditors assessment and detection of corporate fraud: some Canadian evidence. (2006). Cormier, Denis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:133-165. Full description at Econpapers \|\| Download paper	2
48	2009	Auditor failure and market reactions: evidence from China. (2009). Sami, Heibatollah ; Ye, Zhongxia ; Asthana, Sharad C.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:408-441. Full description at Econpapers \|\| Download paper	2
49	2007	A multidimensional measure in accounting ethics research. (2007). Patel, Chris. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:90-110. Full description at Econpapers \|\| Download paper	2
50	2007	An IT capital performance indicator study: evidence from a Taiwan financial service industry case study. (2007). Seng, Jia-Lang ; Tsai, Wen-Huei . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:501-528. Full description at Econpapers \|\| Download paper	2

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

#	Year	Title	Cited
1	2006	Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19. Full description at Econpapers \|\| Download paper	11
2	2016	The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Habbash, Murya ; Awad, Awad Elsayed ; Hussainey, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236. Full description at Econpapers \|\| Download paper	5
3	2020	Continuous internal auditing: can big data analytics help?. (2020). Marthandan, Govindan ; Joshi, Prem Lal. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:16:y:2020:i:1:p:25-42. Full description at Econpapers \|\| Download paper	5
4	2015	Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. (2015). Baatwah, Saeed Rabea ; Ahmad, Norsiah ; Salleh, Zalailah. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:312-337. Full description at Econpapers \|\| Download paper	4
5	2015	Intellectual capital and profitability in European football clubs. (2015). Koumanakos, Evangelos ; Dimitropoulos, Panagiotis E.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:2:p:202-220. Full description at Econpapers \|\| Download paper	3
6	2004	The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60. Full description at Econpapers \|\| Download paper	3
7	2007	Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285. Full description at Econpapers \|\| Download paper	3
8	2006	The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67. Full description at Econpapers \|\| Download paper	3
9	2009	Effect of accruals on financial, non-financial, and audit information in payment default prediction. (2009). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:353-383. Full description at Econpapers \|\| Download paper	2
10	2004	Law, religiosity and earnings opacity internationally. (2004). Riahi-Belkaoui, Ahmed . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:4:p:493-502. Full description at Econpapers \|\| Download paper	2
11	2008	The influence of institutional investors on opportunistic earnings management. (2008). Benkraiem, Ramzi. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:89-106. Full description at Econpapers \|\| Download paper	2
12	2012	Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges. (2012). Devalle, Alain ; Magarini, Riccardo . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:1:p:43-68. Full description at Econpapers \|\| Download paper	2
13	2012	The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Pott, Christiane ; Ullmann, Robert ; Watrin, Christoph. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302. Full description at Econpapers \|\| Download paper	2
14	2008	The determinants of multiple forms of controls in foreign subsidiary manager evaluations. (2008). Kihn, Lili-Anne . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:2:p:157-182. Full description at Econpapers \|\| Download paper	2
15	2016	Ownership structure, boards characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?. (2016). Chakroun, Raida ; Grassa, Rihab . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:4:p:360-395. Full description at Econpapers \|\| Download paper	2
16	2004	Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies. (2004). Ahmad Moh'd Al-omari, ; Haddad, Ruwaidah Hanna ; Suwaidan, Mishiel Said ; Ahmad Moh'd Al-omari, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:4:p:432-447. Full description at Econpapers \|\| Download paper	2
17	2018	Do covenant violations affect audit report timeliness?. (2018). Swanson, Zane ; Zhang, Yinghong . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:1-23. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 3

Year	Title
2020	Impact of Institutional Governance Tools on Reducing Agency Costs to Commercial Banks Listed in the Amman Stock Exchange. (2020). Shaqqour, Omar Fareed. In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:11:y:2020:i:5:p:414-423. Full description at Econpapers \|\| Download paper
2020	Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market. (2020). Shafie, Rohami ; Kamardin, Hasnah ; Mohammed, Ayad Ahmed. In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:11:y:2020:i:4:p:475-492. 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

Recent citations

Recent citations received in 2020

Year	Citing document
2020	. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

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Recent citations received in 2018

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Recent citations received in 2017

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10 most frequent citing series

#	Series	H	Cites
1	Journal of International Accounting, Auditing and Taxation / Elsevier	14	14
2	Journal of Business Ethics / Springer	83	7
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	8	6
4	Journal of Business Research / Elsevier	80	5
5	Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung / Springer	7	5
6	Business Strategy and the Environment / Wiley Blackwell	35	5
7	Research in International Business and Finance / Elsevier	31	5
8	Sustainability / MDPI	48	4
9	Indian Journal of Commerce and Management Studies / Educational Research Multimedia & Publications,India	3	4
10	MANAGEMENT CONTROL / FrancoAngeli Editore	9	4
11	International Journal of Critical Accounting / Inderscience Enterprises Ltd	3	4