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Research in Accounting Regulation / Elsevier

Citation Profile [Updated: 2023-11-03 08:28:08]
5 Years H Index
11
Impact Factor (IF)
0
5 Years IF
0.46
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
2008 0 0.49 0 0 17 17 55 0 0 0 0 0 0.23
2009 0 0.47 0 0 16 33 27 0 17 17 0 0 0.24
2010 0.09 0.48 0.06 0.09 14 47 64 3 3 33 3 33 3 2 66.7 0 0.21
2011 0.1 0.52 0.07 0.06 21 68 135 5 8 30 3 47 3 4 80 0 0.24
2012 0.11 0.52 0.2 0.16 14 82 47 16 24 35 4 68 11 5 31.3 1 0.07 0.22
2013 0.57 0.56 0.37 0.29 23 105 74 39 63 35 20 82 24 26 66.7 0 0.24
2014 0.32 0.55 0.43 0.32 24 129 45 56 119 37 12 88 28 36 64.3 1 0.04 0.23
2015 0.3 0.55 0.48 0.36 20 149 36 71 190 47 14 96 35 48 67.6 0 0.23
2016 0.11 0.53 0.23 0.19 10 159 17 36 226 44 5 102 19 18 50 2 0.2 0.21
2017 0.33 0.54 0.42 0.33 19 178 30 75 301 30 10 91 30 40 53.3 0 0.22
2018 0.48 0.56 0.46 0.33 20 198 26 91 392 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
#YearTitleCited
12011Audit 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.

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31
22011The 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.

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27
32010Consequences 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.

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20
42011The 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.

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18
52013CEO/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.

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13
62011Audit 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.

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12
72010Investigating 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.

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12
82008An 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.

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11
92011Credit 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.

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11
102013Translation 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.

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11
112010Internal 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.

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11
122012The 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.

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10
132009Understanding 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.

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10
142017Evolution 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.

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10
152011The academic community’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.

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9
162014The 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.

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9
172014Litigation 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.

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9
182008Audit 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.

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9
192012Disclosure 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.

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9
202010The unintended effects of the Sarbanes–Oxley 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.

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8
212011The 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.

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8
222018Policy 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.

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8
232012Development 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.

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8
242008Regulatory 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.

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8
252013Family 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.

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7
262015Compliance 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.

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7
272013Non-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.

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7
282017Geographic 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.

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6
292013Perceptions 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.

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6
302015Understanding 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.

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6
312013Can 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.

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6
322016Accounting 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.

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6
332009Critical 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.

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5
342015Discretionary 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.

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5
352008Revised 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.

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5
362010Stock 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.

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5
372011Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?. (2011). Cullinan, Charles P ; Roush, Pamela B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:23:y:2011:i:1:p:71-77.

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5
382014‘Does accounting regulation matter?’: 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.

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5
392008Financial 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.

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5
402013Internal 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.

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5
412012Hedging 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.

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4
422012Barriers 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.

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4
432016Presentation 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.

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4
442013Should the forensic accounting profession be regulated?. (2013). Dennis, WM. In: Research in Accounting Regulation. RePEc:eee:reacre:v:25:y:2013:i:1:p:123-132.

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4
452008The 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.

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4
462011Has Form 8-K reporting become timelier post-regulation fair disclosure and the Sarbanes–Oxley 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.

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4
472018Do 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.

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4
482014Do 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.

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4
492015The 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.

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4
502011Does 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.

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4
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12011Audit 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

11
22017Evolution 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

7
32010Consequences 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

7
42013CEO/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

7
52011The 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

6
62014Litigation 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
72018Policy 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

4
82018Perceived 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.

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4
92011The 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

4
102014The 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
112013Translation 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

3
122013Family 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

3
132015Corporate ethics and auditor choice – 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.

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3
142011Does 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
152012The 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
162015Discretionary 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
172009Understanding 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

2
182008Demographic challenges facing the CPA profession. (2008). Grant, Julia. In: Research in Accounting Regulation. RePEc:eee:reacre:v:20:y:2008:i:c:p:47-61.

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2
192013Perceptions 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

2
202016Presentation 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
212015The 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.

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2
222011Audit 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

2
232014Optimal 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.

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2
242017Measuring the financial impact of environmental regulations on the trucking industry. (2017). Dugan, Michael T ; Murray, Susan M ; Thompson, Mark A ; Turner, Elizabeth H. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:152-158.

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2
252018The 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.

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2
262014‘Does accounting regulation matter?’: 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.

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2
272017Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011–05. (2017). Shi, Linna ; Zhou, Nan ; Wang, Ping. In: Research in Accounting Regulation. RePEc:eee:reacre:v:29:y:2017:i:2:p:139-144.

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2
282013Internal 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.

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2
Citing documents used to compute impact factor:
YearTitle
Recent citations