Citation analysis for The International Journal of Accounting / Elsevier

Citation Profile [Updated: 2023-01-07 21:26:51]

5 Years H Index

Impact Factor (IF)

5 Years IF

1.13

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
1996	0	0.25	0	0	32	32	278		0	0		0			0		0	0.12
1997	0.13	0.24	0.06	0.13	33	65	129	4	4	32	4	32	4	3	75		0	0.11
1998	0.12	0.28	0.08	0.12	32	97	152	8	12	65	8	65	8	1	12.5		0	0.13
1999	0.12	0.3	0.16	0.14	31	128	299	20	32	65	8	97	14	12	60		0	0.15
2000	0.11	0.35	0.13	0.15	45	173	294	22	54	63	7	128	19	11	50		0	0.16
2001	0.09	0.38	0.11	0.09	41	214	171	24	78	76	7	173	15	16	66.7	2	0.05	0.17
2002	0.06	0.41	0.12	0.08	40	254	302	30	108	86	5	182	14	6	20	1	0.03	0.21
2003	0.05	0.44	0.23	0.14	41	295	225	68	176	81	4	189	26	33	48.5	19	0.46	0.22
2004	0.11	0.49	0.19	0.11	26	321	268	62	238	81	9	198	21	33	53.2	7	0.27	0.22
2005	0.06	0.5	0.16	0.11	35	356	313	57	295	67	4	193	21	18	31.6		0	0.23
2006	0.15	0.5	0.29	0.16	35	391	429	115	410	61	9	183	30	12	10.4		0	0.23
2007	0.14	0.46	0.29	0.18	32	423	286	121	531	70	10	177	31	29	24		0	0.2
2008	0.37	0.49	0.34	0.25	35	458	391	154	685	67	25	169	42	26	16.9	1	0.03	0.23
2009	0.16	0.47	0.31	0.2	28	486	205	153	838	67	11	163	32	12	7.8	1	0.04	0.23
2010	0.37	0.48	0.49	0.41	35	521	161	256	1094	63	23	165	68	21	8.2	3	0.09	0.21
2011	0.32	0.52	0.44	0.38	24	545	189	242	1336	63	20	165	62	33	13.6	3	0.13	0.24
2012	0.34	0.51	0.51	0.41	15	560	213	284	1620	59	20	154	63	28	9.9	2	0.13	0.22
2013	0.56	0.56	0.54	0.46	13	573	76	306	1927	39	22	137	63	27	8.8	1	0.08	0.24
2014	0.57	0.55	0.61	0.55	15	588	186	359	2286	28	16	115	63	29	8.1	1	0.07	0.23
2015	1.11	0.55	0.77	0.74	17	605	124	461	2749	28	31	102	75	24	5.2	3	0.18	0.23
2016	0.97	0.53	0.66	0.8	28	633	153	416	3165	32	31	84	67	57	13.7	13	0.46	0.21
2017	0.42	0.55	0.63	0.82	25	658	87	416	3581	45	19	88	72	26	6.3	8	0.32	0.21
2018	0.66	0.57	0.85	0.84	16	674	51	572	4153	53	35	98	82	27	4.7	1	0.06	0.24

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years 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	148
2	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	124
3	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	118
4	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	117
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	108
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	104
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	98
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	89
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	72
10	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	60
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	60
12	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	59
13	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	58
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	55
15	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	53
16	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	48
17	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	47
18	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	45
19	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	43
20	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	43
21	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	43
22	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	40
23	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	40
24	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	38
25	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	38
26	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	38
27	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	37
28	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	37
29	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	36
30	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	35
31	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	34
32	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	34
33	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	34
34	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	33
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	33
36	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	33
37	1999	An empirical investigation of multinational firms compliance with International Accounting Standards. (1999). Finn, Philip M. ; El-Gazzar, Samir M. ; Jacob, Rudy . In: The International Journal of Accounting. RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248. Full description at Econpapers \|\| Download paper	33
38	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	33
39	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	32
40	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
41	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	32
42	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	32
43	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	31
44	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	30
45	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	30
46	2012	How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138. Full description at Econpapers \|\| Download paper	30
47	2008	Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. (2008). Prencipe, Annalisa ; Pozza, Lorenzo ; Markarian, Garen. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:246-267. Full description at Econpapers \|\| Download paper	29
48	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	28
49	2007	Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study. (2007). van der Meulen, Sofie ; Gaeremynck, Ann ; Willekens, Marleen. In: The International Journal of Accounting. RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152. Full description at Econpapers \|\| Download paper	28
50	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	28

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	40
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	37
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	35
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	34
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	30
6	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	23
7	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	22
8	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	22
9	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	20
10	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	19
11	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	18
12	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	17
13	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	17
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	17
15	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	15
16	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	15
17	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	14
18	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	14
19	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	13
20	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	13
21	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	12
22	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
23	2018	Capital and Earnings Management: Evidence from Alternative Banking Business Models. (2018). Elnahass, Marwa ; Steele, Gerald ; Izzeldin, Marwan. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:1:p:20-32. Full description at Econpapers \|\| Download paper	11
24	2016	Determinants of the Quality of Corporate Carbon Management Systems: An International Study. (2016). Tang, Qingliang ; Luo, LE. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:2:p:275-305. Full description at Econpapers \|\| Download paper	11
25	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
26	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	11
27	2012	How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138. Full description at Econpapers \|\| Download paper	10
28	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	10
29	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
30	2010	Disclosure and cost of equity capital in emerging markets: The Brazilian case. (2010). Lopes, Alexsandro Broedel ; de Alencar, Roberta Carvalho . In: The International Journal of Accounting. RePEc:eee:accoun:v:45:y:2010:i:4:p:443-464. Full description at Econpapers \|\| Download paper	10
31	2016	Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts Earnings Forecast Errors. (2016). Andre, Paul ; Moldovan, Rucsandra ; Filip, Andrei. In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:4:p:443-461. Full description at Econpapers \|\| Download paper	9
32	2008	Capitalization of R&D costs and earnings management: Evidence from Italian listed companies. (2008). Prencipe, Annalisa ; Pozza, Lorenzo ; Markarian, Garen. In: The International Journal of Accounting. RePEc:eee:accoun:v:43:y:2008:i:3:p:246-267. Full description at Econpapers \|\| Download paper	9
33	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	9
34	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	9
35	2016	Culture and Cost Stickiness: A Cross-country Study. (2016). Mashruwala, Raj ; Pevzner, Mikhail ; Kitching, Karen . In: The International Journal of Accounting. RePEc:eee:accoun:v:51:y:2016:i:3:p:402-417. Full description at Econpapers \|\| Download paper	9
36	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	8
37	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
38	2014	Convergence of accounting standards and foreign direct investment. (2014). xu, bin ; ding, yuan ; Chen, Charles J. P., . In: The International Journal of Accounting. RePEc:eee:accoun:v:49:y:2014:i:1:p:53-86. Full description at Econpapers \|\| Download paper	8
39	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	8
40	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
41	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	7
42	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	7
43	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
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	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	7
46	2017	Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China. (2017). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:27-44. Full description at Econpapers \|\| Download paper	7
47	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
48	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
49	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
50	2012	International Corporate Tax Avoidance Practices: Evidence from Australian Firms. (2012). Taylor, Grantley ; Richardson, Grant. In: The International Journal of Accounting. RePEc:eee:accoun:v:47:y:2012:i:4:p:469-496. Full description at Econpapers \|\| Download paper	7

Citing documents used to compute impact factor:

Year	Title

Recent citations

Recent citations received in 2018

Year	Citing document
2018	Trademarks, Firm Longevity and IPO Underpricing. (2018). Konstantios, Dimitrios ; Drivas, Kyriakos ; Tsiritakis, Emmanuel ; Gounopoulos, Dimitrios. In: MPRA Paper. RePEc:pra:mprapa:89430. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	58	207
2	Journal of International Accounting, Auditing and Taxation / Elsevier	16	161
3	Business Strategy and the Environment / Wiley Blackwell	63	80
4	International Journal of Disclosure and Governance / Palgrave Macmillan	6	77
5	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	48	67
6	The British Accounting Review / Elsevier	34	62
7	Research in International Business and Finance / Elsevier	41	56
8	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	34	53
9	The International Journal of Accounting / Elsevier	33	53
10	International Review of Financial Analysis / Elsevier	60	50
11	JRFM / MDPI	20	46