Advances in accounting / Elsevier
Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
15
Impact Factor (IF)
0.44
5 Years IF
0.53
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 | |
| 2013 | 0 | 0.56 | 0.07 | 0 | 30 | 30 | 171 | 2 | 2 | 0 | 0 | 0 | 2 | 0.07 | 0.24 | |||
| 2014 | 0.3 | 0.55 | 0.18 | 0.3 | 41 | 71 | 247 | 13 | 15 | 30 | 9 | 30 | 9 | 7 | 53.8 | 2 | 0.05 | 0.23 |
| 2015 | 0.23 | 0.55 | 0.2 | 0.23 | 25 | 96 | 121 | 18 | 34 | 71 | 16 | 71 | 16 | 2 | 11.1 | 2 | 0.08 | 0.23 |
| 2016 | 0.35 | 0.53 | 0.38 | 0.49 | 42 | 138 | 190 | 52 | 86 | 66 | 23 | 96 | 47 | 8 | 15.4 | 3 | 0.07 | 0.21 |
| 2017 | 0.33 | 0.54 | 0.34 | 0.38 | 38 | 176 | 169 | 60 | 146 | 67 | 22 | 138 | 52 | 11 | 18.3 | 0 | 0.22 | |
| 2018 | 0.45 | 0.55 | 0.59 | 0.6 | 26 | 202 | 69 | 120 | 266 | 80 | 36 | 176 | 105 | 5 | 4.2 | 0 | 0.23 | |
| 2019 | 0.45 | 0.57 | 0.48 | 0.5 | 27 | 229 | 49 | 110 | 376 | 64 | 29 | 172 | 86 | 8 | 7.3 | 1 | 0.04 | 0.23 |
| 2020 | 0.3 | 0.68 | 0.66 | 0.57 | 17 | 246 | 54 | 163 | 539 | 53 | 16 | 158 | 90 | 8 | 4.9 | 3 | 0.18 | 0.32 |
| 2021 | 0.52 | 0.8 | 0.64 | 0.61 | 22 | 268 | 34 | 172 | 711 | 44 | 23 | 150 | 91 | 23 | 13.4 | 2 | 0.09 | 0.29 |
| 2022 | 0.56 | 0.84 | 0.6 | 0.54 | 26 | 294 | 14 | 176 | 887 | 39 | 22 | 130 | 70 | 19 | 10.8 | 3 | 0.12 | 0.25 |
| 2023 | 0.44 | 0.86 | 0.55 | 0.53 | 22 | 316 | 4 | 174 | 1061 | 48 | 21 | 118 | 62 | 18 | 10.3 | 0 | 0.25 |
| 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 | 2014 | Determinants of corporate social responsibility disclosures: Evidence from India. (2014). Kansal, Monika ; Batra, Gurdip Singh ; Joshi, Mahesh. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:217-229. Full description at Econpapers || Download paper | 64 |
| 2 | 2017 | Does Enterprise risk management enhance operating performance?. (2017). Callahan, Carolyn ; Soileau, Jared. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:122-139. Full description at Econpapers || Download paper | 30 |
| 3 | 2014 | The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. (2014). Abernathy, John L ; Stefaniak, Chad ; Masli, Adi ; Beyer, Brooke . In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:283-297. Full description at Econpapers || Download paper | 28 |
| 4 | 2014 | Determinants of corporate social disclosure: Empirical evidence from Bangladesh. (2014). Muttakin, Mohammad ; Khan, Arifur. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:168-175. Full description at Econpapers || Download paper | 26 |
| 5 | 2013 | The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland. (2013). Miihkinen, Antti. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:312-331. Full description at Econpapers || Download paper | 25 |
| 6 | 2016 | Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. (2016). Jimenez, Peggy ; Iyer, Govind S. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:17-26. Full description at Econpapers || Download paper | 25 |
| 7 | 2013 | Financial crisis and accounting quality: Evidence from five European countries. (2013). Iatridis, George ; Dimitras, Augustinos I. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:154-160. Full description at Econpapers || Download paper | 25 |
| 8 | 2018 | Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood. (2018). Lin, K C ; Dong, Xiaobo. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:32-45. Full description at Econpapers || Download paper | 24 |
| 9 | 2014 | Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. (2014). Laksmana, Indrarini ; Yang, Ya-Wen. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:263-275. Full description at Econpapers || Download paper | 23 |
| 10 | 2013 | The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:108-123. Full description at Econpapers || Download paper | 21 |
| 11 | 2017 | Voluntary disclosure of non-financial information and its association with sustainability performance. (2017). Rezaee, Zabihollah ; Tuo, Ling. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:47-59. Full description at Econpapers || Download paper | 19 |
| 12 | 2017 | Managerial ability and real earnings management. (2017). Huang, Xuerong ; Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:91-104. Full description at Econpapers || Download paper | 19 |
| 13 | 2015 | International financial reporting standards and foreign direct investment: The case of Africa. (2015). Nnadi, Matthias ; Soobaroyen, Teerooven. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:2:p:228-238. Full description at Econpapers || Download paper | 18 |
| 14 | 2015 | Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). (2015). Perera, Dinuja ; Chand, Parmod. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:165-178. Full description at Econpapers || Download paper | 15 |
| 15 | 2015 | Management accounting practices before and during economic crisis: Evidence from Greece. (2015). Pavlatos, Odysseas ; Kostakis, Hara. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:150-164. Full description at Econpapers || Download paper | 15 |
| 16 | 2016 | Managerial ability and goodwill impairment. (2016). Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:42-51. Full description at Econpapers || Download paper | 15 |
| 17 | 2016 | Board Gender Diversity and Internal Control Weaknesses. (2016). Chen, YU ; Soileau, Jared S ; Eshleman, John Daniel. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:11-19. Full description at Econpapers || Download paper | 14 |
| 18 | 2013 | Audit committee financial expertise and properties of analyst earnings forecasts. (2013). Abernathy, John L ; Krishnan, Gopal V ; Kang, Tony ; Herrmann, Don . In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:1-11. Full description at Econpapers || Download paper | 14 |
| 19 | 2016 | Internal control weaknesses and evidence of real activities manipulation. (2016). Alam, Pervaiz ; Yu, Bing ; Petruska, Karin A ; Lenard, Mary Jane . In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:47-58. Full description at Econpapers || Download paper | 13 |
| 20 | 2016 | Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya. (2016). Mathuva, David Mutua ; Kiweu, Josephat Mboya. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:197-206. Full description at Econpapers || Download paper | 13 |
| 21 | 2015 | Insight into the variables used to manage the goodwill impairment test under IAS 36. (2015). Avallone, Francesco ; Quagli, Alberto. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:107-114. Full description at Econpapers || Download paper | 13 |
| 22 | 2013 | Signaling strategies in annual reports: Evidence from the disclosure of performance indicators. (2013). Dainelli, Francesco ; Giunta, Francesco ; Bini, Laura. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:267-277. Full description at Econpapers || Download paper | 12 |
| 23 | 2016 | Disclosure indexes and compliance with mandatory disclosureââ¬âThe case of intangible assets in the Italian market. (2016). Devalle, Alain ; Busso, Donatella ; Rizzato, Fabio. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:8-25. Full description at Econpapers || Download paper | 12 |
| 24 | 2013 | AIA submission: CEO overconfidence and the incidence of financial restatement. (2013). Presley, Theresa J ; Abbott, Lawrence J. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:74-84. Full description at Econpapers || Download paper | 12 |
| 25 | 2013 | The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts. (2013). Gisbert, Ana ; Navallas, Begoa . In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:286-298. Full description at Econpapers || Download paper | 12 |
| 26 | 2016 | CEO excess compensation: The impact of firm size and managerial power. (2016). Hill, Mary S ; Reitenga, Austin L ; Lopez, Thomas J. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:35-46. Full description at Econpapers || Download paper | 11 |
| 27 | 2017 | Broad bond rating change and irresponsible corporate social responsibility activities. (2017). Chiang, Wen-Chyuan ; Sun, LI ; Shang, Jennifer. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:32-46. Full description at Econpapers || Download paper | 11 |
| 28 | 2016 | Top management team expertise and corporate real earnings management activities. (2016). Li, Chihua ; Chen, Tsung-Kang ; Tseng, Yijie . In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:117-132. Full description at Econpapers || Download paper | 11 |
| 29 | 2013 | Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. (2013). Lee, Cheol ; Park, Myung S. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:218-231. Full description at Econpapers || Download paper | 10 |
| 30 | 2020 | A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction. (2020). Smith, David ; Cheng, Xiaoyan ; Bao, May Xiaoyan. In: Advances in accounting. RePEc:eee:advacc:v:48:y:2020:i:c:s0882611020300274. Full description at Econpapers || Download paper | 10 |
| 31 | 2014 | What factors influence auditors use of computer-assisted audit techniques?. (2014). Bierstaker, James ; Lowe, Jordan D ; Janvrin, Diane. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:67-74. Full description at Econpapers || Download paper | 9 |
| 32 | 2020 | Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance. (2020). Lee, Eric W ; Laksmana, Indrarini ; Harjoto, Maretno A. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300456. Full description at Econpapers || Download paper | 9 |
| 33 | 2019 | Accounting comparability, financial reporting quality, and the pricing of accruals. (2019). Gong, James Jianxin ; Chen, Anthony. In: Advances in accounting. RePEc:eee:advacc:v:45:y:2019:i:c:6. Full description at Econpapers || Download paper | 9 |
| 34 | 2015 | The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country. (2015). Nurunnabi, Mohammad. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:136-149. Full description at Econpapers || Download paper | 8 |
| 35 | 2017 | Fair value measurement and accounting restatements. (2017). Lin, Yi-Hung ; Huang, Hua-Wei Solomon ; Fornaro, James M. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:30-45. Full description at Econpapers || Download paper | 8 |
| 36 | 2014 | Tone at the top: CEO environmental rhetoric and environmental performance. (2014). Cong, YU ; Park, Jin Dong ; Freedman, Martin. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:322-327. Full description at Econpapers || Download paper | 8 |
| 37 | 2020 | Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. (2020). Huang, Huichi ; Hsu, Hsiao-Tang ; Gordon, Elizabeth A. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300419. Full description at Econpapers || Download paper | 8 |
| 38 | 2016 | An investigation of Customer Accounting systems as a source of sustainable competitive advantage. (2016). Holm, Morten ; Plenborg, Thomas ; Kumar, V. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:18-30. Full description at Econpapers || Download paper | 8 |
| 39 | 2017 | An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. (2017). Smith, Kenneth J ; Emerson, David J. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:1-14. Full description at Econpapers || Download paper | 8 |
| 40 | 2015 | Can Internet-based disclosure reduce information asymmetry?. (2015). Gajewski, Jean-Franois ; Li, LI. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:115-124. Full description at Econpapers || Download paper | 8 |
| 41 | 2014 | The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal. (2014). Poudel, Ghanshyam ; Perera, Hector ; Hellmann, Andreas. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:209-216. Full description at Econpapers || Download paper | 8 |
| 42 | 2018 | Earnings management strategies to maintain a string of meeting or beating analyst expectations. (2018). Zhang, Yiyang ; Smith, Thomas ; Robinson, Dahlia ; Perols, Johan . In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:46-55. Full description at Econpapers || Download paper | 8 |
| 43 | 2014 | National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants. (2014). Wehrfritz, Martin ; Haller, Axel. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:196-208. Full description at Econpapers || Download paper | 7 |
| 44 | 2017 | Fair value accounting and corporate debt structure. (2017). Wang, Haiping ; Zhang, Jing. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:46-57. Full description at Econpapers || Download paper | 7 |
| 45 | 2014 | Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services. (2014). Albring, Susan ; Robinson, Michael. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:81-94. Full description at Econpapers || Download paper | 7 |
| 46 | 2014 | The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms. (2014). Aubert, Franois ; Grudnitski, Gary. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:154-167. Full description at Econpapers || Download paper | 7 |
| 47 | 2015 | Why does Chinas stock market have highly synchronous stock price movements? An information supply perspective. (2015). Lin, Karen Jingrong ; Carter, Clairmont ; Karim, Khondkar E. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:68-79. Full description at Econpapers || Download paper | 7 |
| 48 | 2017 | CEO managerial ability and the marginal value of cash. (2017). Gan, Huiqi ; Park, Myung S. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:126-135. Full description at Econpapers || Download paper | 7 |
| 49 | 2018 | Executive age and the readability of financial reports. (2018). Xu, Qiao ; Tam, Kinsun ; Fernando, Guy D. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:70-81. Full description at Econpapers || Download paper | 7 |
| 50 | 2015 | Does auditor size matter? Evidence from small audit firms. (2015). Comprix, Joseph ; Huang, Huichi. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:11-20. Full description at Econpapers || Download paper | 7 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2018 | Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood. (2018). Lin, K C ; Dong, Xiaobo. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:32-45. Full description at Econpapers || Download paper | 18 |
| 2 | 2014 | Determinants of corporate social responsibility disclosures: Evidence from India. (2014). Kansal, Monika ; Batra, Gurdip Singh ; Joshi, Mahesh. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:217-229. Full description at Econpapers || Download paper | 14 |
| 3 | 2014 | The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. (2014). Abernathy, John L ; Stefaniak, Chad ; Masli, Adi ; Beyer, Brooke . In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:283-297. Full description at Econpapers || Download paper | 11 |
| 4 | 2017 | Voluntary disclosure of non-financial information and its association with sustainability performance. (2017). Rezaee, Zabihollah ; Tuo, Ling. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:47-59. Full description at Econpapers || Download paper | 10 |
| 5 | 2017 | Does Enterprise risk management enhance operating performance?. (2017). Callahan, Carolyn ; Soileau, Jared. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:122-139. Full description at Econpapers || Download paper | 10 |
| 6 | 2014 | Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. (2014). Laksmana, Indrarini ; Yang, Ya-Wen. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:263-275. Full description at Econpapers || Download paper | 10 |
| 7 | 2017 | Managerial ability and real earnings management. (2017). Huang, Xuerong ; Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:91-104. Full description at Econpapers || Download paper | 9 |
| 8 | 2020 | Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance. (2020). Lee, Eric W ; Laksmana, Indrarini ; Harjoto, Maretno A. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300456. Full description at Econpapers || Download paper | 8 |
| 9 | 2016 | Managerial ability and goodwill impairment. (2016). Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:42-51. Full description at Econpapers || Download paper | 7 |
| 10 | 2016 | Top management team expertise and corporate real earnings management activities. (2016). Li, Chihua ; Chen, Tsung-Kang ; Tseng, Yijie . In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:117-132. Full description at Econpapers || Download paper | 7 |
| 11 | 2013 | Audit committee financial expertise and properties of analyst earnings forecasts. (2013). Abernathy, John L ; Krishnan, Gopal V ; Kang, Tony ; Herrmann, Don . In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:1-11. Full description at Econpapers || Download paper | 7 |
| 12 | 2020 | Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. (2020). Yu, Kun ; Xu, Xiaolu ; Du, Shuili. In: Advances in accounting. RePEc:eee:advacc:v:51:y:2020:i:c:s0882611020300699. Full description at Econpapers || Download paper | 6 |
| 13 | 2020 | A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction. (2020). Smith, David ; Cheng, Xiaoyan ; Bao, May Xiaoyan. In: Advances in accounting. RePEc:eee:advacc:v:48:y:2020:i:c:s0882611020300274. Full description at Econpapers || Download paper | 6 |
| 14 | 2015 | Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). (2015). Perera, Dinuja ; Chand, Parmod. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:165-178. Full description at Econpapers || Download paper | 6 |
| 15 | 2018 | Executive age and the readability of financial reports. (2018). Xu, Qiao ; Tam, Kinsun ; Fernando, Guy D. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:70-81. Full description at Econpapers || Download paper | 6 |
| 16 | 2013 | The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts. (2013). Gisbert, Ana ; Navallas, Begoa . In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:286-298. Full description at Econpapers || Download paper | 5 |
| 17 | 2019 | Accounting comparability, financial reporting quality, and the pricing of accruals. (2019). Gong, James Jianxin ; Chen, Anthony. In: Advances in accounting. RePEc:eee:advacc:v:45:y:2019:i:c:6. Full description at Econpapers || Download paper | 5 |
| 18 | 2016 | CEO excess compensation: The impact of firm size and managerial power. (2016). Hill, Mary S ; Reitenga, Austin L ; Lopez, Thomas J. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:35-46. Full description at Econpapers || Download paper | 5 |
| 19 | 2016 | Board Gender Diversity and Internal Control Weaknesses. (2016). Chen, YU ; Soileau, Jared S ; Eshleman, John Daniel. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:11-19. Full description at Econpapers || Download paper | 5 |
| 20 | 2015 | Management accounting practices before and during economic crisis: Evidence from Greece. (2015). Pavlatos, Odysseas ; Kostakis, Hara. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:150-164. Full description at Econpapers || Download paper | 5 |
| 21 | 2015 | International financial reporting standards and foreign direct investment: The case of Africa. (2015). Nnadi, Matthias ; Soobaroyen, Teerooven. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:2:p:228-238. Full description at Econpapers || Download paper | 5 |
| 22 | 2020 | Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. (2020). Huang, Huichi ; Hsu, Hsiao-Tang ; Gordon, Elizabeth A. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300419. Full description at Econpapers || Download paper | 5 |
| 23 | 2016 | Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. (2016). Jimenez, Peggy ; Iyer, Govind S. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:17-26. Full description at Econpapers || Download paper | 4 |
| 24 | 2017 | Organized labor, audit quality, and internal control. (2017). Bryan, David B. In: Advances in accounting. RePEc:eee:advacc:v:36:y:2017:i:c:p:11-26. Full description at Econpapers || Download paper | 4 |
| 25 | 2021 | The effect of suppliers corporate social responsibility concerns on customers stock price crash risk. (2021). Tao, Anqi ; Karim, Khondkar ; Chen, Huimin. In: Advances in accounting. RePEc:eee:advacc:v:52:y:2021:i:c:s0882611021000043. Full description at Econpapers || Download paper | 4 |
| 26 | 2017 | Broad bond rating change and irresponsible corporate social responsibility activities. (2017). Chiang, Wen-Chyuan ; Sun, LI ; Shang, Jennifer. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:32-46. Full description at Econpapers || Download paper | 4 |
| 27 | 2014 | Influence of cost accounting change on performance of manufacturing firms. (2014). Laitinen, Erkki K. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:230-240. Full description at Econpapers || Download paper | 4 |
| 28 | 2016 | Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya. (2016). Mathuva, David Mutua ; Kiweu, Josephat Mboya. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:197-206. Full description at Econpapers || Download paper | 4 |
| 29 | 2020 | Accounting conservatism and corporate social responsibility. (2020). Zhang, Yan ; Huang, Pinghsun ; Guo, Jun. In: Advances in accounting. RePEc:eee:advacc:v:51:y:2020:i:c:s0882611020300717. Full description at Econpapers || Download paper | 4 |
| 30 | 2013 | Financial crisis and accounting quality: Evidence from five European countries. (2013). Iatridis, George ; Dimitras, Augustinos I. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:154-160. Full description at Econpapers || Download paper | 4 |
| 31 | 2016 | Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms. (2016). Hoglund, Henrik ; Sundvik, Dennis. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:125-134. Full description at Econpapers || Download paper | 4 |
| 32 | 2021 | A horse race of models and estimation methods for predicting bankruptcy. (2021). Yeung, Danny ; Bird, Ron ; Lu, Yue ; Almaskati, Nawaf. In: Advances in accounting. RePEc:eee:advacc:v:52:y:2021:i:c:s0882611021000018. Full description at Econpapers || Download paper | 4 |
| 33 | 2021 | Military directors, governance and firm behavior. (2021). HASAN, IFTEKHAR ; Wang, Shuai ; Shen, Yinjie ; Cai, Chen. In: Advances in accounting. RePEc:eee:advacc:v:55:y:2021:i:c:s0882611021000511. Full description at Econpapers || Download paper | 4 |
| 34 | 2017 | CEO managerial ability and the marginal value of cash. (2017). Gan, Huiqi ; Park, Myung S. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:126-135. Full description at Econpapers || Download paper | 4 |
| 35 | 2016 | Does management accounting mediate the relationship between cost system design and performance?. (2016). Uyar, Ali ; Kuzey, Cemil. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:170-176. Full description at Econpapers || Download paper | 4 |
| 36 | 2013 | The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland. (2013). Miihkinen, Antti. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:312-331. Full description at Econpapers || Download paper | 4 |
| 37 | 2014 | Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China. (2014). Bandyopadhyay, Sati P ; Yu, Yingmin ; Chen, Changling. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:18-31. Full description at Econpapers || Download paper | 4 |
| 38 | 2015 | Can Internet-based disclosure reduce information asymmetry?. (2015). Gajewski, Jean-Franois ; Li, LI. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:115-124. Full description at Econpapers || Download paper | 4 |
| 39 | 2020 | Government contracts and trade credit. (2020). Dao, Mai ; Xu, Hongkang. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300432. Full description at Econpapers || Download paper | 4 |
| 40 | 2014 | National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants. (2014). Wehrfritz, Martin ; Haller, Axel. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:196-208. Full description at Econpapers || Download paper | 3 |
| 41 | 2022 | Corporate life cycle, family firms, and earnings management: Evidence from Taiwan. (2022). Shiue, Min-Jeng ; Chang, Yu-Shan ; Xie, Xinmei. In: Advances in accounting. RePEc:eee:advacc:v:56:y:2022:i:c:s0882611021000675. Full description at Econpapers || Download paper | 3 |
| 42 | 2014 | How individual auditor characteristics impact the likelihood of audit failure: Evidence from China. (2014). Ye, Kangtao ; Gao, Jingyu ; Cheng, Yingli . In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:394-401. Full description at Econpapers || Download paper | 3 |
| 43 | 2014 | Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK. (2014). Lueg, Rainer ; Burkert, Michael ; Punda, Pawel. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:241-250. Full description at Econpapers || Download paper | 3 |
| 44 | 2013 | Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. (2013). Lee, Cheol ; Park, Myung S. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:218-231. Full description at Econpapers || Download paper | 3 |
| 45 | 2014 | Determinants of corporate social disclosure: Empirical evidence from Bangladesh. (2014). Muttakin, Mohammad ; Khan, Arifur. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:168-175. Full description at Econpapers || Download paper | 3 |
| 46 | 2015 | Does auditor size matter? Evidence from small audit firms. (2015). Comprix, Joseph ; Huang, Huichi. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:11-20. Full description at Econpapers || Download paper | 3 |
| 47 | 2017 | Corporate tax aggressiveness and the maturity structure of debt. (2017). Kubick, Thomas R ; Lockhart, Brandon G. In: Advances in accounting. RePEc:eee:advacc:v:36:y:2017:i:c:p:50-57. Full description at Econpapers || Download paper | 3 |
| 48 | 2018 | Earnings management strategies to maintain a string of meeting or beating analyst expectations. (2018). Zhang, Yiyang ; Smith, Thomas ; Robinson, Dahlia ; Perols, Johan . In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:46-55. Full description at Econpapers || Download paper | 3 |
| 49 | 2013 | AIA submission: CEO overconfidence and the incidence of financial restatement. (2013). Presley, Theresa J ; Abbott, Lawrence J. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:74-84. Full description at Econpapers || Download paper | 3 |
| 50 | 2018 | Book-tax differences and costs of private debt. (2018). Moore, Jared A ; Xu, LI. In: Advances in accounting. RePEc:eee:advacc:v:42:y:2018:i:c:p:70-82. Full description at Econpapers || Download paper | 3 |
Citing documents used to
compute impact factor: 21
| Year | Title | |
|---|---|---|
| 2023 | The impact of short selling on dividend smoothing. (2023). Wu, Qiang ; Samuel, Gilna ; Francis, Bill B. In: Journal of Financial Stability. RePEc:eee:finsta:v:65:y:2023:i:c:s1572308923000177. Full description at Econpapers || Download paper | |
| 2023 | Media coverage and patent trolls: A study on US high-tech firms. (2023). Shams, Syed ; Siddiqui, Sayla. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:37:y:2023:i:c:s2214635022001046. Full description at Econpapers || Download paper | |
| 2023 | Does information disclosure and transparency ranking system prevent the default risk of a firm?. (2023). Lee, Shih-Cheng ; Lu, Canyi ; Yen, Huang-Ping ; Ho, Kung-Cheng. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:78:y:2023:i:c:p:1089-1105. Full description at Econpapers || Download paper | |
| 2023 | Using supply chain databases in academic research: A methodological critique. (2023). Sartor, Marco ; Orzes, Guido ; Nassimbeni, Guido ; Podrecca, Matteo ; Culot, Giovanna. In: Journal of Supply Chain Management. RePEc:bla:jscmgt:v:59:y:2023:i:1:p:3-25. Full description at Econpapers || Download paper | |
| 2023 | Intended and unintended effects of mandatory R&D disclosure on innovation outcomes. (2023). Chen, Yining ; Chan, Kam C ; Liu, Baohua ; Huang, Dan. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003819. Full description at Econpapers || Download paper | |
| 2023 | The Effect of Financial Digital Transformation on Financial Performance: The Intermediary Effect of Information Symmetry and Operating Costs. (2023). Tang, Fangcheng ; Zhang, YE ; Zhou, Kexin ; Liu, Jiajia. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:6:p:5059-:d:1095685. Full description at Econpapers || Download paper | |
| 2023 | Clawback policy enforcement: To disclose or not to disclose. (2023). Wong-On, Bernard ; Gill, Susan ; Cha, Yunshil. In: Advances in accounting. RePEc:eee:advacc:v:62:y:2023:i:c:s0882611023000202. Full description at Econpapers || Download paper | |
| 2023 | Oil price uncertainty and audit fees: Evidence from the energy industry. (2023). Miao, Xiao ; Zhang, Yun ; Chen, Meng ; Wen, Fenghua. In: Energy Economics. RePEc:eee:eneeco:v:125:y:2023:i:c:s014098832300350x. Full description at Econpapers || Download paper | |
| 2023 | From boots to suits: do military directors protect shareholdersâ wealth?. (2023). Haniffa, Roszaini ; Nawaz, Tasawar ; Hudaib, Mohammad. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:61:y:2023:i:4:d:10.1007_s11156-023-01198-5. Full description at Econpapers || Download paper | |
| 2023 | Does military leadership regulate sin investments? Evidence from property/casualty insurance industry. (2023). Wang, Jinjing ; Cai, Chen. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323008668. Full description at Econpapers || Download paper | |
| 2023 | International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US. (2023). Pacheco, Angel Arturo ; Knowles, Robin L. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000216. Full description at Econpapers || Download paper | |
| 2023 | Default risk and earnings expectations: The role of contract maturity in the credit default swap market. (2023). Taylor, Gary K ; Hill, Mary S. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:4:p:4275-4298. Full description at Econpapers || Download paper | |
| 2023 | Do auditor changes affect the disclosure of critical audit matters? Evidence from China. (2023). Zhou, Jia ; Xiao, Tingting ; Chen, Lihong. In: Economic Modelling. RePEc:eee:ecmode:v:122:y:2023:i:c:s0264999323000573. Full description at Econpapers || Download paper | |
| 2023 | Corporate culture and financial statement comparability. (2023). Afzali, Mansoor. In: Advances in accounting. RePEc:eee:advacc:v:60:y:2023:i:c:s0882611022000591. Full description at Econpapers || Download paper | |
| 2023 | Tax planning ability and the CFOs compensation. (2023). Li, Jianhong ; Liu, Hangbo. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323009856. Full description at Econpapers || Download paper | |
| 2023 | . Full description at Econpapers || Download paper | |
| 2023 | Do textual risk disclosures reveal corporate risk? Evidence from U.S. fintech corporations. (2023). Jing, Zhongbo ; Deng, Yuqi ; Huang, Jie ; Wei, LU. In: Economic Modelling. RePEc:eee:ecmode:v:127:y:2023:i:c:s0264999323002730. Full description at Econpapers || Download paper | |
| 2023 | Is expanded auditor reporting meaningful? UK evidence. (2023). Ahmed, Yousry ; Elshandidy, Tamer ; Elsayed, Mohamed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000617. Full description at Econpapers || Download paper | |
| 2023 | Accruals and firm life cycle: Improving regulatory earnings management detection. (2023). Dickinson, Victoria ; Cantrell, Brett ; Almand, Andrew. In: Advances in accounting. RePEc:eee:advacc:v:60:y:2023:i:c:s0882611023000019. Full description at Econpapers || Download paper | |
| 2023 | A Literature Review on the Financial Determinants of Hotel Default. (2023). METAXAS, THEODORE ; Romanopoulos, Athanasios. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:7:p:323-:d:1188400. Full description at Econpapers || Download paper | |
| 2023 | The effects of time pressure on audit fees. (2023). Calabrese, Kristyn. In: Advances in accounting. RePEc:eee:advacc:v:63:y:2023:i:c:s0882611023000226. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2023
| Year | Citing document |
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Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | The Quality of Fair Revaluation of Fixed Assets and Additional Calculations Aimed at Facilitating Prospective Investorsâ Decisions. (2022). Susanto, Perengki ; Hoque, Mohammad Enamul ; Hussain, Sarfraz ; Mishra, Pradeep ; Haque, Samina ; Watto, Waqas Ahmad. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:16:p:10334-:d:892618. Full description at Econpapers || Download paper | |
| 2022 | Firm life cycle stages and earnings management. (2022). Meucci, Fiorenza ; Casciello, Raffaela ; Allini, Alessandra ; Jaggi, Bikki. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:59:y:2022:i:3:d:10.1007_s11156-022-01069-5. Full description at Econpapers || Download paper | |
| 2022 | Stability of profits and earnings management in the transport sector of Visegrad countries. (2022). Novak, Andrej ; Bugaj, Martin ; Sedlackova, Alena Novak ; Kliestik, Tomas. In: Oeconomia Copernicana. RePEc:pes:ieroec:v:13:y:2022:i:2:p:475-509. Full description at Econpapers || Download paper |
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Household Labour Migration and Farmersâ Access to Productive Agricultural Services: A Case Study from Chinese Provinces. (2021). Hossain, Md Shakhawat ; Sarkar, Apurbo ; Chen, Zhe ; Xia, Xianli ; Li, Xiaojing. In: Agriculture. RePEc:gam:jagris:v:11:y:2021:i:10:p:976-:d:652204. Full description at Econpapers || Download paper | |
| 2021 | From Corporate Social Responsibility to Stock Price Crash Risk: Modelling the Mediating Role of Firm Performance in an Emerging Market. (2021). Khuong, Nguyen Vinh ; Trung, Trinh Quoc ; Mien, Cao Thi ; Liem, Nguyen Thanh. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:22:p:12557-:d:678649. Full description at Econpapers || Download paper |
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | Pendekatan dalam Pengukuran Firm Performance. (2020). Winatha, Arvin. In: OSF Preprints. RePEc:osf:osfxxx:7c3dz. Full description at Econpapers || Download paper | |
| 2020 | Moderating Effect and Mediating Effect Toward Firm Performance Varying Across Different Organizational Orientations. (2020). Lim, Raymond. In: OSF Preprints. RePEc:osf:osfxxx:mjbzs. Full description at Econpapers || Download paper | |
| 2020 | A new perspective into the relationship between CEO pay and firm performance: evidence from Nigeriaâs listed firms. (2020). Olaniyi, Clement ; Olayeni, Olaolu. In: Journal of Social and Economic Development. RePEc:spr:jsecdv:v:22:y:2020:i:2:d:10.1007_s40847-020-00103-3. Full description at Econpapers || Download paper |
10 most frequent citing series