Research in Accounting Regulation / Elsevier
Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
10
Impact Factor (IF)
0
5 Years IF
0.29
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]
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2008 | 0 | 0.49 | 0 | 0 | 17 | 17 | 51 | 0 | 0 | 0 | 0 | 0 | 0.23 | |||||
| 2009 | 0 | 0.47 | 0 | 0 | 16 | 33 | 26 | 0 | 17 | 17 | 0 | 0 | 0.23 | |||||
| 2010 | 0.09 | 0.48 | 0.06 | 0.09 | 14 | 47 | 61 | 3 | 3 | 33 | 3 | 33 | 3 | 2 | 66.7 | 0 | 0.21 | |
| 2011 | 0.1 | 0.52 | 0.07 | 0.06 | 21 | 68 | 127 | 5 | 8 | 30 | 3 | 47 | 3 | 4 | 80 | 0 | 0.24 | |
| 2012 | 0.11 | 0.51 | 0.2 | 0.16 | 14 | 82 | 48 | 16 | 24 | 35 | 4 | 68 | 11 | 5 | 31.3 | 1 | 0.07 | 0.22 |
| 2013 | 0.54 | 0.56 | 0.36 | 0.28 | 23 | 105 | 67 | 38 | 62 | 35 | 19 | 82 | 23 | 26 | 68.4 | 0 | 0.24 | |
| 2014 | 0.32 | 0.55 | 0.43 | 0.32 | 24 | 129 | 42 | 56 | 118 | 37 | 12 | 88 | 28 | 36 | 64.3 | 1 | 0.04 | 0.23 |
| 2015 | 0.3 | 0.55 | 0.48 | 0.36 | 20 | 149 | 35 | 71 | 189 | 47 | 14 | 96 | 35 | 48 | 67.6 | 0 | 0.23 | |
| 2016 | 0.11 | 0.53 | 0.23 | 0.19 | 10 | 159 | 16 | 36 | 225 | 44 | 5 | 102 | 19 | 18 | 50 | 2 | 0.2 | 0.21 |
| 2017 | 0.33 | 0.55 | 0.42 | 0.33 | 19 | 178 | 26 | 75 | 300 | 30 | 10 | 91 | 30 | 40 | 53.3 | 0 | 0.21 | |
| 2018 | 0.48 | 0.57 | 0.46 | 0.33 | 20 | 198 | 25 | 91 | 391 | 29 | 14 | 96 | 32 | 38 | 41.8 | 2 | 0.1 | 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 | 2011 | Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129. Full description at Econpapers || Download paper | 29 |
| 2 | 2011 | The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96. Full description at Econpapers || Download paper | 26 |
| 3 | 2010 | Consequences of real earnings management on subsequent operating performance. (2010). Taylor, Gary K ; Xu, Randall Zhaohui . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132. Full description at Econpapers || Download paper | 17 |
| 4 | 2011 | The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Daniels, Bobbie W ; Booker, Quinton. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82. Full description at Econpapers || Download paper | 17 |
| 5 | 2011 | Audit committee effectiveness: Perceptions of public company audit committee members post-SOX. (2011). Rupley, Kathleen ; Philbrick, Donna ; Almer, Elizabeth. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:138-144. Full description at Econpapers || Download paper | 12 |
| 6 | 2010 | Investigating international accounting standard setting: The black box of IFRS 6. (2010). Cortese, Corinne ; Irvine, Helen. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:87-95. Full description at Econpapers || Download paper | 12 |
| 7 | 2013 | CEO/CFO characteristics and financial reporting quality: A review. (2013). Habib, Ahsan ; Hossain, Mahmud. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:88-100. Full description at Econpapers || Download paper | 11 |
| 8 | 2010 | Internal control deficiencies and the issuance of going concern opinions. (2010). Jiang, Wei ; Wu, Jia ; Rupley, Kathleen Hertz. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:40-46. Full description at Econpapers || Download paper | 11 |
| 9 | 2008 | An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46. Full description at Econpapers || Download paper | 11 |
| 10 | 2011 | Credit ratings and disclosure channels. (2011). Heflin, Frank ; Wild, John J ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:20-33. Full description at Econpapers || Download paper | 11 |
| 11 | 2012 | The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. (2012). Rodrigues, Lucia Lima ; Dos, Jose Luiz ; Schmidt, Paulo . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:15-24. Full description at Econpapers || Download paper | 10 |
| 12 | 2013 | Translation of IFRS: Language as a barrier to comparability. (2013). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12. Full description at Econpapers || Download paper | 10 |
| 13 | 2009 | Understanding the changes in accounting thought. (2009). Shortridge, Rebecca Toppe ; Smith, Pamela A. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:11-18. Full description at Econpapers || Download paper | 9 |
| 14 | 2008 | Audit pricing and internal control disclosures among non-accelerated filers. (2008). Bedard, Jean C ; Hoitash, Rani. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:103-126. Full description at Econpapers || Download paper | 9 |
| 15 | 2014 | The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs. (2014). Martin, Kasey ; Scalan, Genevieve ; Sanders, Elaine. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:110-117. Full description at Econpapers || Download paper | 9 |
| 16 | 2011 | The academic communityââ¬â¢s participation in global accounting standard-setting. (2011). Larson, Robert K ; Herz, Paul J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45. Full description at Econpapers || Download paper | 9 |
| 17 | 2012 | Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158. (2012). Fried, Abraham N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:25-32. Full description at Econpapers || Download paper | 9 |
| 18 | 2018 | Policy implications of research on non-GAAP reporting. (2018). Black, D E ; Christensen, T E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:1-7. Full description at Econpapers || Download paper | 8 |
| 19 | 2012 | Development of financial reporting environment in Malaysia. (2012). Muniandy, Balachandran ; Ali, Muhammad Jahangir. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:115-125. Full description at Econpapers || Download paper | 8 |
| 20 | 2017 | Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting. (2017). Rupley, Kathleen Hertz ; Marshall, Scott ; Brown, Darrell. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:172-176. Full description at Econpapers || Download paper | 8 |
| 21 | 2010 | The unintended effects of the Sarbanesââ¬âOxley Act of 2002. (2010). McAfee, Randolph ; Kipperman, Fred ; Vakkur, Nicholas V. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:18-28. Full description at Econpapers || Download paper | 8 |
| 22 | 2008 | Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh. (2008). Hasan, Tanweer ; Quayes, Shakil ; Karim, Waresul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:193-203. Full description at Econpapers || Download paper | 7 |
| 23 | 2011 | The value relevance of goodwill impairment. (2011). Xu, Wei ; Curatola, Anthony ; Anandarajan, Asokan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:145-148. Full description at Econpapers || Download paper | 7 |
| 24 | 2015 | Compliance costs and disclosure requirement mandates: Some evidence. (2015). Fogel, Kathy ; Torres-Spelliscy, Ciara ; Feng, Nancy Chun ; El-Khatib, Rwan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:83-87. Full description at Econpapers || Download paper | 7 |
| 25 | 2014 | Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Habib, Ahsan ; Islam, Ainul ; Borhan, MD ; Jiang, Haiyan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163. Full description at Econpapers || Download paper | 7 |
| 26 | 2013 | Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale. (2013). Webber, Sarah J ; Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:236-251. Full description at Econpapers || Download paper | 7 |
| 27 | 2013 | Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. (2013). Al-Akra, Mahmoud ; Hutchinson, Patrick. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107. Full description at Econpapers || Download paper | 7 |
| 28 | 2015 | Understanding the evolution of SFAS 141 and 142: An analysis of comment letters. (2015). Anantharaman, Divya . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:99-110. Full description at Econpapers || Download paper | 6 |
| 29 | 2016 | Accounting for goodwill: An academic literature review and analysis to inform the debate. (2016). Wen, HE ; Moehrle, Stephen R. In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:1:p:11-21. Full description at Econpapers || Download paper | 6 |
| 30 | 2015 | Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13. Full description at Econpapers || Download paper | 5 |
| 31 | 2012 | Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period. (2012). Cullinan, Charles P ; Zheng, Xiaochuan ; Du, Hui. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:6-14. Full description at Econpapers || Download paper | 5 |
| 32 | 2013 | Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. (2013). Uyar, Ali ; GUNGORMU, Ali Haydar . In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:77-87. Full description at Econpapers || Download paper | 5 |
| 33 | 2008 | Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?. (2008). Zhou, Jian. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:187-192. Full description at Econpapers || Download paper | 5 |
| 34 | 2008 | Revised pension rules and the cost of debt. (2008). Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:3-25. Full description at Econpapers || Download paper | 5 |
| 35 | 2013 | Can the academic literature contribute to the debate over mandatory audit firm rotation?. (2013). Casterella, Jeffrey R ; Johnston, Derek. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:108-116. Full description at Econpapers || Download paper | 5 |
| 36 | 2009 | Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance. (2009). Hughes, Susan B ; Snyder, Jillian K ; Sander, James F. In: Research in Accounting Regulation. RePEc:eee:reacre:v:21:y:2009:i:1:p:19-33. Full description at Econpapers || Download paper | 5 |
| 37 | 2013 | Internal control reporting and market liquidity. (2013). Dowdell, Thomas D ; Watson, Marcia Weidenmier ; Klamm, Bonnie K ; Kim, Jang-Chul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:30-40. Full description at Econpapers || Download paper | 5 |
| 38 | 2010 | Stock market reactions to regulatory investigations: Evidence from options backdating. (2010). Jain, Sakshi ; Rezaee, Zabihollah. In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:1:p:52-57. Full description at Econpapers || Download paper | 5 |
| 39 | 2017 | Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. (2017). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128. Full description at Econpapers || Download paper | 5 |
| 40 | 2012 | Hedging derivatives in the banking industry: Evidence of investor confusion. (2012). Dorminey, Jack W ; Apostolou, Barbara. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:65-73. Full description at Econpapers || Download paper | 4 |
| 41 | 2016 | Presentation formats of other comprehensive income after accounting standards update 2011-05. (2016). Kim, Junghoon . In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:118-122. Full description at Econpapers || Download paper | 4 |
| 42 | 2014 | ââ¬ËDoes accounting regulation matter?ââ¬â¢: An experience of international financial reporting standards implementation in an emerging country. (2014). Nurunnabi, Mohammad. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:230-238. Full description at Econpapers || Download paper | 4 |
| 43 | 2011 | Does executive compensation incentivize managers to create effective internal control systems?. (2011). Henry, Theresa F ; Weiss, Renee E ; Shon, John J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:46-59. Full description at Econpapers || Download paper | 4 |
| 44 | 2011 | Has Form 8-K reporting become timelier post-regulation fair disclosure and the Sarbanesââ¬âOxley Act? Initial evidence. (2011). Karim, Khondkar E ; Pinsker, Robert E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:167-171. Full description at Econpapers || Download paper | 4 |
| 45 | 2018 | Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies. (2018). Deboskey, D G ; Wang, Jeff J ; Luo, Yan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:8-19. Full description at Econpapers || Download paper | 4 |
| 46 | 2014 | Do management reports on internal control over financial reporting improve financial reporting?. (2014). Dowdell, Thomas D ; Notbohm, Matthew A ; Herda, David N. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:104-109. Full description at Econpapers || Download paper | 4 |
| 47 | 2015 | The SOX 404 internal control audit: Key regulatory events. (2015). Li, Chan ; Wu, DA ; Sun, Lili ; Raman, K K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:160-164. Full description at Econpapers || Download paper | 4 |
| 48 | 2012 | A content analysis of CPA firmsââ¬â¢ correspondence following PCAOB inspections: 2004ââ¬â2010. (2012). Blankley, Alan I ; Wiggins, Casper E ; Kerr, David S. In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:2:p:74-89. Full description at Econpapers || Download paper | 4 |
| 49 | 2011 | Discontinued SEC required disclosures: The value of repairs and maintenance expenses. (2011). Behn, Bruce K ; Brooks, Richard C ; Gotti, Giorgio ; Riley, Richard. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:184-187. Full description at Econpapers || Download paper | 4 |
| 50 | 2008 | The impact of Sarbanes-Oxley act on cosmetic earnings management. (2008). Aono, June Y ; Guan, Liming. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:205-215. Full description at Econpapers || Download paper | 4 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2011 | Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129. Full description at Econpapers || Download paper | 12 |
| 2 | 2013 | CEO/CFO characteristics and financial reporting quality: A review. (2013). Habib, Ahsan ; Hossain, Mahmud. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:88-100. Full description at Econpapers || Download paper | 9 |
| 3 | 2017 | Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting. (2017). Rupley, Kathleen Hertz ; Marshall, Scott ; Brown, Darrell. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:172-176. Full description at Econpapers || Download paper | 8 |
| 4 | 2011 | The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96. Full description at Econpapers || Download paper | 7 |
| 5 | 2011 | The effects of audit firm rotation on perceived auditor independence and audit quality. (2011). Daniels, Bobbie W ; Booker, Quinton. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:78-82. Full description at Econpapers || Download paper | 7 |
| 6 | 2010 | Consequences of real earnings management on subsequent operating performance. (2010). Taylor, Gary K ; Xu, Randall Zhaohui . In: Research in Accounting Regulation. RePEc:eee:reacre:v:22:y:2010:i:2:p:128-132. Full description at Econpapers || Download paper | 6 |
| 7 | 2018 | Policy implications of research on non-GAAP reporting. (2018). Black, D E ; Christensen, T E. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:1:p:1-7. Full description at Econpapers || Download paper | 6 |
| 8 | 2014 | Litigation risk, financial reporting and auditing: A survey of the literature. (2014). Habib, Ahsan ; Islam, Ainul ; Borhan, MD ; Jiang, Haiyan. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:145-163. Full description at Econpapers || Download paper | 5 |
| 9 | 2013 | Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. (2013). Al-Akra, Mahmoud ; Hutchinson, Patrick. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:101-107. Full description at Econpapers || Download paper | 4 |
| 10 | 2011 | Audit committee effectiveness: Perceptions of public company audit committee members post-SOX. (2011). Rupley, Kathleen ; Philbrick, Donna ; Almer, Elizabeth. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:138-144. Full description at Econpapers || Download paper | 3 |
| 11 | 2018 | Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study. (2018). Nurunnabi, Mohammad. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:166-175. Full description at Econpapers || Download paper | 3 |
| 12 | 2013 | Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey. (2013). Uyar, Ali ; GUNGORMU, Ali Haydar . In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:77-87. Full description at Econpapers || Download paper | 3 |
| 13 | 2014 | The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs. (2014). Martin, Kasey ; Scalan, Genevieve ; Sanders, Elaine. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:1:p:110-117. Full description at Econpapers || Download paper | 3 |
| 14 | 2016 | Presentation formats of other comprehensive income after accounting standards update 2011-05. (2016). Kim, Junghoon . In: Research in Accounting Regulation. RePEc:eee:reacre:v:28:y:2016:i:2:p:118-122. Full description at Econpapers || Download paper | 2 |
| 15 | 2013 | Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale. (2013). Webber, Sarah J ; Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:2:p:236-251. Full description at Econpapers || Download paper | 2 |
| 16 | 2015 | Discretionary allocation of corporate income to segments. (2015). Wang, Qian ; Ettredge, Michael . In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:1-13. Full description at Econpapers || Download paper | 2 |
| 17 | 2018 | Value relevance of customer-related intangible assets. (2018). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:95-102. Full description at Econpapers || Download paper | 2 |
| 18 | 2015 | The effect of SEC approval of social media for information dissemination. (2015). Dorminey, Jack W ; Schaupp, Ludwig Christian ; Dull, Richard B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:2:p:165-173. Full description at Econpapers || Download paper | 2 |
| 19 | 2008 | Audit pricing and internal control disclosures among non-accelerated filers. (2008). Bedard, Jean C ; Hoitash, Rani. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:103-126. Full description at Econpapers || Download paper | 2 |
| 20 | 2015 | Corporate ethics and auditor choice ââ¬â international evidence. (2015). Houqe, Muhammad Nurul ; Karim, A. K. M. Waresul, ; Dunstan, Keitha ; van Zijl, Tony. In: Research in Accounting Regulation. RePEc:eee:reacre:v:27:y:2015:i:1:p:57-65. Full description at Econpapers || Download paper | 2 |
| 21 | 2018 | The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. (2018). Cereola, Sandra J ; Street, Donna L ; Nichols, Nancy B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:121-130. Full description at Econpapers || Download paper | 2 |
| 22 | 2011 | Does executive compensation incentivize managers to create effective internal control systems?. (2011). Henry, Theresa F ; Weiss, Renee E ; Shon, John J. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:46-59. Full description at Econpapers || Download paper | 2 |
| 23 | 2013 | Internal control reporting and market liquidity. (2013). Dowdell, Thomas D ; Watson, Marcia Weidenmier ; Klamm, Bonnie K ; Kim, Jang-Chul. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:30-40. Full description at Econpapers || Download paper | 2 |
| 24 | 2014 | Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals. (2014). Thi, Duc Hong ; Mascitelli, Bruno. In: Research in Accounting Regulation. RePEc:eee:reacre:v:26:y:2014:i:2:p:222-229. Full description at Econpapers || Download paper | 2 |
| 25 | 2008 | An examination of comment letters to the IASC: Special purpose entities. (2008). Larson, Robert K. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:27-46. Full description at Econpapers || Download paper | 2 |
| 26 | 2012 | The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS. (2012). Rodrigues, Lucia Lima ; Dos, Jose Luiz ; Schmidt, Paulo . In: Research in Accounting Regulation. RePEc:eee:reacre:v:24:y:2012:i:1:p:15-24. Full description at Econpapers || Download paper | 2 |
| 27 | 2017 | Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011ââ¬â05. (2017). Shi, Linna ; Zhou, Nan ; Wang, Ping. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:139-144. Full description at Econpapers || Download paper | 2 |
| 28 | 2011 | Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48. (2011). Alexander, Raquel ; Sun, Lili ; Stone, Mary ; Ettredge, Mike. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:2:p:160-166. Full description at Econpapers || Download paper | 2 |
| 29 | 2013 | Translation of IFRS: Language as a barrier to comparability. (2013). Huerta, Esperanza ; Braun, Gary P ; Petrides, Yanira. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:1-12. Full description at Econpapers || Download paper | 2 |
Citing documents used to
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Recent citations
Recent citations received in 2018
| Year | Citing document | |
|---|---|---|
| 2018 | Value relevance of customer-related intangible assets. (2018). Bauman, Mark P ; Shaw, Kenneth W. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:95-102. Full description at Econpapers || Download paper | |
| 2018 | Recent trends in corporate political disclosure for a sample of S&P 500 firms: a new and emerging corporate disclosure area. (2018). Luo, Yan ; Deboskey, D G. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:15:y:2018:i:3:d:10.1057_s41310-018-0045-z. Full description at Econpapers || Download paper |
10 most frequent citing series