Citation analysis for Asian Review of Accounting / Emerald Group Publishing Limited

Citation Profile [Updated: 2024-11-03 20:16:59]

5 Years H Index

Impact Factor (IF)

0.25

5 Years IF

0.32

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
1992	0	0.11	0	0	8	8	0		0	0		0			0		0	0.06
1994	0	0.14	0	0	7	15	0		0	8		8			0		0	0.07
1995	0	0.22	0	0	13	28	0		0	7		15			0		0	0.09
1996	0	0.25	0	0	16	44	0		0	20		28			0		0	0.12
1997	0	0.25	0	0	16	60	0		0	29		44			0		0	0.11
1998	0	0.28	0	0	8	68	0		0	32		52			0		0	0.13
1999	0	0.31	0	0	15	83	0		0	24		60			0		0	0.15
2000	0	0.36	0	0	15	98	2		0	23		68			0		0	0.16
2001	0	0.39	0	0	14	112	0		0	30		70			0		0	0.17
2002	0	0.41	0	0	13	125	0		0	29		68			0		0	0.21
2003	0	0.44	0	0	10	135	0		0	27		65			0		0	0.22
2004	0	0.5	0	0	10	145	0		0	23		67			0		0	0.22
2005	0	0.51	0	0	9	154	0		0	20		62			0		0	0.24
2006	0	0.51	0	0	20	174	21		0	19		56			0		0	0.23
2007	0.03	0.46	0.01	0.02	10	184	87	1	1	29	1	62	1	1	100		0	0.2
2008	0	0.49	0	0	15	199	43		1	30		59			0		0	0.23
2009	0.04	0.48	0.01	0.03	31	230	48	2	3	25	1	64	2	1	50		0	0.24
2010	0.07	0.49	0.04	0.09	30	260	66	11	14	46	3	85	8	2	18.2		0	0.21
2011	0.03	0.52	0.03	0.08	30	290	54	10	24	61	2	106	9	2	20		0	0.24
2012	0.02	0.52	0.03	0.09	30	320	32	11	35	60	1	116	11		0		0	0.22
2013	0.03	0.56	0.04	0.08	28	348	39	13	48	60	2	136	11		0		0	0.24
2014	0.03	0.55	0.05	0.05	30	378	63	19	67	58	2	149	7		0		0	0.23
2015	0.05	0.55	0.09	0.07	30	408	29	37	104	58	3	148	11		0		0	0.23
2016	0.03	0.53	0.08	0.1	43	451	86	34	138	60	2	148	15		0	3	0.07	0.21
2017	0.1	0.54	0.12	0.14	25	476	54	57	195	73	7	161	22		0	2	0.08	0.22
2018	0.26	0.55	0.19	0.25	27	503	58	97	292	68	18	156	39		0	2	0.07	0.24
2019	0.29	0.57	0.15	0.25	38	541	59	83	375	52	15	155	39		0	1	0.03	0.23
2020	0.26	0.68	0.18	0.25	24	565	23	102	477	65	17	163	40		0	3	0.13	0.32
2021	0.26	0.81	0.18	0.32	27	592	21	109	586	62	16	157	51		0	4	0.15	0.3
2022	0.22	0.86	0.15	0.31	37	629	11	95	681	51	11	141	44		0		0	0.26
2023	0.25	0.92	0.19	0.32	45	674	8	126	807	64	16	153	49	2	1.6	3	0.07	0.27

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	2007	Audit committee characteristics and earnings management: evidence from Malaysia. (2007). Rahmat, Mohd Mohid ; Iskandar, Takiah Mohd ; Mohdsaleh, Norman. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:147-163. Full description at Econpapers \|\| Download paper	34
2	2011	Cash conversion cycle and firms performance of Japanese firms. (2011). Nobanee, Haitham ; Abdullatif, Modar ; AlHajjar, Maryam . In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:2:p:147-156. Full description at Econpapers \|\| Download paper	30
3	2007	Environmental disclosure and performance reporting in Malaysia. (2007). Amiruddin, Ahmad Marzuki ; Smith, Malcolm ; Yahya, Khadijah . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:185-199. Full description at Econpapers \|\| Download paper	28
4	2010	Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:68-82. Full description at Econpapers \|\| Download paper	27
5	2010	Board ownership, audit committeesÃ¢â¬â¢ effectiveness, and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:3:p:245-259. Full description at Econpapers \|\| Download paper	24
6	2014	The influence of board characteristics on sustainability reporting: Empirical evidence from Sri Lankan firms. (2014). Krishnan, Anbalagan ; Ho, Poh-Ling ; Shamil, Mohamed M. ; Shaikh, Junaid M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:78-97. Full description at Econpapers \|\| Download paper	20
7	2016	Corporate ecological transparency: theories and empirical evidence. (2016). Tang, Qingliang ; Luo, LE. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2015-0007. Full description at Econpapers \|\| Download paper	16
8	2007	Applying stakeholder theory to analyze corporate environmental performance: Evidence from Australian listed companies. (2007). Elijido-Ten, Evangeline. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:164-184. Full description at Econpapers \|\| Download paper	15
9	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu . In: Asian Review of Accounting. RePEc:eme:arapps:v:23:y:2015:i:3:p:206-231. Full description at Econpapers \|\| Download paper	13
10	2009	Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Al Arussi, Ali Saleh ; Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam. In: Asian Review of Accounting. RePEc:eme:arapps:v:17:y:2009:i:1:p:59-76. Full description at Econpapers \|\| Download paper	13
11	2013	Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market. (2013). Dunstan, Keitha ; Wan Adibah Wan Ismail, ; van Zijl, Tony ; Kamarudin, Khairul Anuar . In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:53-73. Full description at Econpapers \|\| Download paper	12
12	2008	Corporate governance determinants on Australian resource companies financial instrument disclosure practices. (2008). Taylor, Grantley ; Van Der Zahn, Mitchell ; Neilson, John ; Tower, Greg . In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:1:p:56-73. Full description at Econpapers \|\| Download paper	12
13	2017	Audit quality and audit report lag: case of Indonesian listed companies. (2017). Rusmin, Rusmin ; Evans, John. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2015-0062. Full description at Econpapers \|\| Download paper	11
14	2016	Impact of corporate characteristics on human resource disclosures. (2016). Kaur, Surinder ; Singhania, Monica ; Raman, Venkat A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2014-0103. Full description at Econpapers \|\| Download paper	11
15	2008	The diffusion of technological and management accounting innovation: Malaysian evidence. (2008). Smith, Malcolm ; Abdullah, Zaharah ; Razak, Rafizan Abdul. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:3:p:197-218. Full description at Econpapers \|\| Download paper	11
16	2013	A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. (2013). Haji, Abdifatah Ahmed ; Nazli A. Mohd Ghazali, . In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:27-52. Full description at Econpapers \|\| Download paper	10
17	2012	Ethnicity and accounting conservatism: Malaysian evidence. (2012). Ibrahim Kamal Abdul Rahman, ; Ismail, Zubaidah ; Yunos, Rahimah Mohamed ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:20:y:2012:i:1:p:34-57. Full description at Econpapers \|\| Download paper	10
18	2006	Environmental engagements through the lens of disclosure practices: A Malaysian story. (2006). Lehman, Glen ; Nasir, Noraini Mohd ; Yusoff, Haslinda. In: Asian Review of Accounting. RePEc:eme:arapps:v:14:y:2006:i:1:p:122-148. Full description at Econpapers \|\| Download paper	10
19	2016	Women directors, family ownership and earnings management in Malaysia. (2016). Abdullah, Shamsul Nahar ; Nor, KU. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2015-0067. Full description at Econpapers \|\| Download paper	9
20	2008	Stock prices and accounting information: evidence from Malaysia. (2008). Smith, Malcolm ; Pirie, Scott. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:2:p:109-133. Full description at Econpapers \|\| Download paper	9
21	2018	Product market competition, state-ownership, corporate governance and firm performance. (2018). Liu, LI ; Haman, Janto ; Qu, Wen. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2017-0080. Full description at Econpapers \|\| Download paper	9
22	2017	Managerial ability, tone of earnings announcements, and market reaction. (2017). Luo, Yan ; Zhou, Linying. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0078. Full description at Econpapers \|\| Download paper	8
23	2018	A study of the relationships among environmental performance, environmental disclosure, and financial performance. (2018). Lu, Lucy Wenxiang ; Taylor, Martin Edward. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2016-0010. Full description at Econpapers \|\| Download paper	8
24	2014	The value relevance and reliability of intangible assets: Evidence from Australia before and after adopting IFRS. (2014). Lu, Wei ; Ji, Xu-Dong. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:3:p:182-216. Full description at Econpapers \|\| Download paper	8
25	2007	Approaches to learning accounting: a cross-cultural study. (2007). Jackling, Beverley ; Donald, John . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:100-121. Full description at Econpapers \|\| Download paper	7
26	2010	Corporate governance and earnings forecasts accuracy. (2010). Ahmad-Zaluki, Nurwati A. ; Wan-Hussin, Wan Nordin. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:50-67. Full description at Econpapers \|\| Download paper	7
27	2019	Country-level governance, accounting standards, and tax avoidance: a cross-country study. (2019). Zeng, Tao. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2018-0179. Full description at Econpapers \|\| Download paper	7
28	2019	Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics. (2019). Salleh, Zalailah ; Baatwah, Saeed Rabea ; Stewart, Jenny. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2017-0190. Full description at Econpapers \|\| Download paper	7
29	2016	IFRS adoption and auditing: a review. (2016). Khlif, Hichem ; Achek, Imen . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:3:p:338-361. Full description at Econpapers \|\| Download paper	7
30	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Hellmann, Andreas ; Lu, Meiting . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:185-201. Full description at Econpapers \|\| Download paper	7
31	2016	Culture control, capability and performance: evidence from creative industries in Indonesia. (2016). Ismail, Tubagus . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:171-184. Full description at Econpapers \|\| Download paper	6
32	2019	Is integrated reporting associated with corporate financing decisions? Some empirical evidence. (2019). Khan, Arifur ; Lemma, Tesfaye T ; Mihret, Dessalegn Getie ; Muttakin, Mohammad Badrul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0101. Full description at Econpapers \|\| Download paper	6
33	2014	An empirical study on the determinants of information disclosure of Malaysian non-profit organizations. (2014). Wah, Bee Y. ; Zainon, S. ; Atan, R.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:1:p:35-55. Full description at Econpapers \|\| Download paper	6
34	2014	Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. (2014). El-Galfy, Ahmed M. ; Omran, Mohamed A.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:3:p:257-286. Full description at Econpapers \|\| Download paper	6
35	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Lu, Meiting ; Hellmann, Andreas ; Han, Wenqi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2014-0073. Full description at Econpapers \|\| Download paper	6
36	2010	The boycott model of foreign product purchase: an empirical test in China. (2010). Smith, Malcolm ; Li, Qianpin . In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:2:p:106-130. Full description at Econpapers \|\| Download paper	6
37	2021	Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. (2021). Kamal, Yousuf . In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0052. Full description at Econpapers \|\| Download paper	6
38	2017	Political connections, corporate governance, and tax aggressiveness in Malaysia. (2017). Abdul, Effiezal Aswadi ; Sanusi, Zuraidah Mohd ; Marzuki, Marziana Madah ; Ariff, Akmalia M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2016-0053. Full description at Econpapers \|\| Download paper	6
39	2009	Costs-benefits of adoption of IFRSs in countries with different harmonization histories. (2009). Taylor, Dennis W.. In: Asian Review of Accounting. RePEc:eme:arapps:v:17:y:2009:i:1:p:40-58. Full description at Econpapers \|\| Download paper	5
40	2020	Auditorsâ response to readability of financial statement notes. (2020). Dasht, Mahmoud Lari ; Salehi, Mahdi ; Fahimifard, Seyed Hamed ; Adibian, Mohammad Seddigh ; Mohammadi, Shaban . In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2019-0066. Full description at Econpapers \|\| Download paper	5
41	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0076. Full description at Econpapers \|\| Download paper	5
42	2011	The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms. (2011). Tresnaningsih, Elok ; Siagian, Ferdinand T.. In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:3:p:192-207. Full description at Econpapers \|\| Download paper	5
43	2016	Ownership concentration, family control, and auditor choice: Evidence from an emerging market. (2016). Darmadi, Salim . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:1:p:19-42. Full description at Econpapers \|\| Download paper	5
44	2019	Working capital management and firm performance in China. (2019). Ren, Ting ; Liu, Nan ; Hu, Yijun ; Xiao, Youzhi ; Yang, Hongyan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0099. Full description at Econpapers \|\| Download paper	5
45	2009	Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam ; al Arussi, Ali Saleh. In: Asian Review of Accounting. RePEc:eme:arapps:13217340910956513. Full description at Econpapers \|\| Download paper	5
46	2010	Attitudes towards the accounting profession: an Australian perspective. (2010). McDowall, Tracey ; Jackling, Beverley. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:30-49. Full description at Econpapers \|\| Download paper	5
47	2006	Perceptions of the certified public accountants by accounting and non-accounting tertiary students in Japan. (2006). Boland, Gregory ; Sugahara, Satoshi. In: Asian Review of Accounting. RePEc:eme:arapps:v:14:y:2006:i:1:p:149-167. Full description at Econpapers \|\| Download paper	5
48	2011	Corporate communication for Vietnamese listed firms. (2011). Scully, Glennda ; Vu, Kelly Anh ; Tower, Greg . In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:2:p:125-146. Full description at Econpapers \|\| Download paper	5
49	2014	Management accounting systems, enterprise risk management and organizational performance in financial institutions. (2014). Isa, Che Ruhana ; Wan Khairuzzaman Wan Ismail, ; Siti Zaleha Abdul Rasid, . In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:128-144. Full description at Econpapers \|\| Download paper	5
50	2018	Disclosure of corporate sustainability performance and firm performance in Asia. (2018). Maji, Santi Gopal ; Laskar, Najul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-02-2017-0029. Full description at Econpapers \|\| Download paper	5

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

#	Year	Title	Cited
1	2007	Environmental disclosure and performance reporting in Malaysia. (2007). Amiruddin, Ahmad Marzuki ; Smith, Malcolm ; Yahya, Khadijah . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:185-199. Full description at Econpapers \|\| Download paper	10
2	2019	Country-level governance, accounting standards, and tax avoidance: a cross-country study. (2019). Zeng, Tao. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2018-0179. Full description at Econpapers \|\| Download paper	7
3	2014	The influence of board characteristics on sustainability reporting: Empirical evidence from Sri Lankan firms. (2014). Krishnan, Anbalagan ; Ho, Poh-Ling ; Shamil, Mohamed M. ; Shaikh, Junaid M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:78-97. Full description at Econpapers \|\| Download paper	6
4	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Lu, Meiting ; Hellmann, Andreas ; Han, Wenqi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2014-0073. Full description at Econpapers \|\| Download paper	6
5	2017	Managerial ability, tone of earnings announcements, and market reaction. (2017). Luo, Yan ; Zhou, Linying. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0078. Full description at Econpapers \|\| Download paper	5
6	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0076. Full description at Econpapers \|\| Download paper	5
7	2016	IFRS adoption and auditing: a review. (2016). Khlif, Hichem ; Achek, Imen . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:3:p:338-361. Full description at Econpapers \|\| Download paper	4
8	2009	Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam ; al Arussi, Ali Saleh. In: Asian Review of Accounting. RePEc:eme:arapps:13217340910956513. Full description at Econpapers \|\| Download paper	4
9	2016	Impact of corporate characteristics on human resource disclosures. (2016). Kaur, Surinder ; Singhania, Monica ; Raman, Venkat A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2014-0103. Full description at Econpapers \|\| Download paper	4
10	2021	The effect of political connections on firm performance: evidence from Egypt. (2021). Eliwa, Yasser ; Eissa, Aref M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2020-0064. Full description at Econpapers \|\| Download paper	4
11	2018	Product market competition, state-ownership, corporate governance and firm performance. (2018). Liu, LI ; Haman, Janto ; Qu, Wen. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2017-0080. Full description at Econpapers \|\| Download paper	4
12	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Hellmann, Andreas ; Lu, Meiting . In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:185-201. Full description at Econpapers \|\| Download paper	4
13	2018	Disclosure of corporate sustainability performance and firm performance in Asia. (2018). Maji, Santi Gopal ; Laskar, Najul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-02-2017-0029. Full description at Econpapers \|\| Download paper	4
14	2019	Working capital management and firm performance in China. (2019). Ren, Ting ; Liu, Nan ; Hu, Yijun ; Xiao, Youzhi ; Yang, Hongyan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0099. Full description at Econpapers \|\| Download paper	4
15	2011	Cash conversion cycle and firms performance of Japanese firms. (2011). Nobanee, Haitham ; Abdullatif, Modar ; AlHajjar, Maryam . In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:2:p:147-156. Full description at Econpapers \|\| Download paper	3
16	2016	Women directors, family ownership and earnings management in Malaysia. (2016). Abdullah, Shamsul Nahar ; Nor, KU. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2015-0067. Full description at Econpapers \|\| Download paper	3
17	2023	The effect of political connections on firms auditor choice decisions and audit opinions: evidence from Egypt. (2023). Moussa, Tantawy ; Tantawy, Soad Moussa. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2022-0161. Full description at Econpapers \|\| Download paper	3
18	2019	Is integrated reporting associated with corporate financing decisions? Some empirical evidence. (2019). Khan, Arifur ; Lemma, Tesfaye T ; Mihret, Dessalegn Getie ; Muttakin, Mohammad Badrul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0101. Full description at Econpapers \|\| Download paper	3
19	2020	Auditorsâ response to readability of financial statement notes. (2020). Dasht, Mahmoud Lari ; Salehi, Mahdi ; Fahimifard, Seyed Hamed ; Adibian, Mohammad Seddigh ; Mohammadi, Shaban . In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2019-0066. Full description at Econpapers \|\| Download paper	3
20	2020	Impacts of activity-based costing on organizational performance: evidence from Thailand. (2020). Augustyn, Marcjanna M ; Vetchagool, Witchulada ; Tayles, Mike. In: Asian Review of Accounting. RePEc:eme:arapps:ara-08-2018-0159. Full description at Econpapers \|\| Download paper	3
21	2018	Does board gender diversity affect the transparency of corporate political disclosure?. (2018). Luo, Yan ; Deboskey, D G ; Wang, Jeff. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2017-0141. Full description at Econpapers \|\| Download paper	3
22	2018	Regulatory restriction on executive compensation, corporate governance and firm performance: Evidence from China. (2018). Jiang, Haiyan ; Zhang, Honghui . In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0080. Full description at Econpapers \|\| Download paper	3
23	2016	Corporate ecological transparency: theories and empirical evidence. (2016). Tang, Qingliang ; Luo, LE. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2015-0007. Full description at Econpapers \|\| Download paper	3
24	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu . In: Asian Review of Accounting. RePEc:eme:arapps:v:23:y:2015:i:3:p:206-231. Full description at Econpapers \|\| Download paper	3
25	2010	The boycott model of foreign product purchase: an empirical test in China. (2010). Li, Qianpin ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011059381. Full description at Econpapers \|\| Download paper	3
26	2021	Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. (2021). Kamal, Yousuf . In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0052. Full description at Econpapers \|\| Download paper	3
27	2007	Applying stakeholder theory to analyze corporate environmental performance: Evidence from Australian listed companies. (2007). Elijido-Ten, Evangeline. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:164-184. Full description at Econpapers \|\| Download paper	3
28	2021	Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Omans non-financial sector companies. (2021). Dalwai, Tamanna ; Salehi, Mahdi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2021-0008. Full description at Econpapers \|\| Download paper	3
29	2010	Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:68-82. Full description at Econpapers \|\| Download paper	3
30	2019	Board independence and information asymmetry: family firms vs non-family firms. (2019). Sorensen, Susan ; Wu, Kean ; Sun, LI. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2018-0110. Full description at Econpapers \|\| Download paper	3
31	2010	Board ownership, audit committeesÃ¢â¬â¢ effectiveness, and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:3:p:245-259. Full description at Econpapers \|\| Download paper	3
32	2017	Political connections, corporate governance, and tax aggressiveness in Malaysia. (2017). Abdul, Effiezal Aswadi ; Sanusi, Zuraidah Mohd ; Marzuki, Marziana Madah ; Ariff, Akmalia M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2016-0053. Full description at Econpapers \|\| Download paper	3
33	2010	Attitudes towards the accounting profession: an Australian perspective. (2010). McDowall, Tracey ; Jackling, Beverley. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:30-49. Full description at Econpapers \|\| Download paper	2
34	2022	Risk reporting: do country-level institutional forces really matter?. (2022). Oliveira, Jonas ; Serrasqueiro, Rogerio. In: Asian Review of Accounting. RePEc:eme:arapps:ara-10-2021-0193. Full description at Econpapers \|\| Download paper	2
35	2022	Betting against real earnings management. (2022). Ali, Asgar ; Bansal, Manish. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2021-0091. Full description at Econpapers \|\| Download paper	2
36	2018	Explaining IPO initial returns in Malaysia:ex ante uncertainty vs signalling. (2018). Badru, Bazeet Olayemi ; Ahmad-Zaluki, Nurwati A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2016-0133. Full description at Econpapers \|\| Download paper	2
37	2020	A retrospective overview of the Asian Review of Accounting during 1992â2019. (2020). Kumar, Satish ; Sureka, Riya ; Pandey, Nitesh. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2019-0109. Full description at Econpapers \|\| Download paper	2
38	2012	Firm size, disclosure and cost of equity capital. (2012). Hassan, Mohamat Sabri ; Mohdsaleh, Norman ; Embong, Zaini. In: Asian Review of Accounting. RePEc:eme:arapps:13217341211242178. Full description at Econpapers \|\| Download paper	2
39	2022	Do religion and politics impact corporate governance diversity policy?. (2022). Zhou, Haiyan ; Sami, Heibatollah ; Gupta, Parveen P. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2021-0181. Full description at Econpapers \|\| Download paper	2
40	2023	Intellectual capital and firm performance: the moderating effect of auditor characteristics. (2023). Liu, Hongyi ; Rahman, Md Jahidur. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2022-0054. Full description at Econpapers \|\| Download paper	2
41	2020	Integrated capitals reporting and companies sustainable value: evidence from the Asian continent. (2020). Abang, Salihin ; Anifowose, Mutalib ; Zakari, Muntaka Alhaji. In: Asian Review of Accounting. RePEc:eme:arapps:ara-10-2019-0184. Full description at Econpapers \|\| Download paper	2
42	2019	Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics. (2019). Salleh, Zalailah ; Baatwah, Saeed Rabea ; Stewart, Jenny. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2017-0190. Full description at Econpapers \|\| Download paper	2
43	2014	An empirical study on the determinants of information disclosure of Malaysian non-profit organizations. (2014). Wah, Bee Y. ; Zainon, S. ; Atan, R.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:1:p:35-55. Full description at Econpapers \|\| Download paper	2
44	2010	Board ownership, audit committeesâ effectiveness, and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011089649. Full description at Econpapers \|\| Download paper	2
45	2019	Stock pledging and earnings management: an empirical analysis. (2019). Choudhary, Sangita ; Bhatia, Sandhya ; Mazumdar, Smita ; Dugar, Amish. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2018-0074. Full description at Econpapers \|\| Download paper	2
46	2010	Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Haron, Hasnah ; Akhtaruddin, M. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011046015. Full description at Econpapers \|\| Download paper	2
47	2019	Busy boards and earnings management â an Australian perspective. (2019). Sultana, Nigar ; Tham, Yeut Hong ; Taplin, Ross ; Singh, Harjinder. In: Asian Review of Accounting. RePEc:eme:arapps:ara-08-2018-0149. Full description at Econpapers \|\| Download paper	2
48	2017	Effect of audit and compensation committee membership overlap on audit fees. (2017). Kalelkar, Rachana. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2014-0128. Full description at Econpapers \|\| Download paper	2
49	2014	Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. (2014). El-Galfy, Ahmed M ; Omran, Mohamed A. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2014-0013. Full description at Econpapers \|\| Download paper	2
50	2018	The impact of pyramid ownership on earnings management. (2018). Zeng, Tao ; Mindzak, Justin. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2016-0130. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 16

Year	Title
2023	Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news. (2023). Kalelkar, Rachana ; Asthana, Sharad. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2022-0100. Full description at Econpapers \|\| Download paper
2023
2023	Regulating corporate social responsibility in energy and extractive industries: The case of international oil companies in a developing country. (2023). Olawuyi, San ; Khudir, Ibrahim Mustafa ; Hassan, Qaraman Mohammed. In: Resources Policy. RePEc:eee:jrpoli:v:83:y:2023:i:c:s0301420723003185. Full description at Econpapers \|\| Download paper
2023	. Full description at Econpapers \|\| Download paper
2023	IFRS 9, banking risk and COVID-19: Evidence from Europe. (2023). Zorio-Grima, Ana ; Merello, Paloma ; Salazar, Yadira. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323005020. Full description at Econpapers \|\| Download paper
2023	âBetter togetherâ: Right blend of business strategy and digital transformation strategies. (2023). Haider, Imran ; Mishra, Deepa Bhatt ; Rana, Nripendra P ; Malik, Nishtha ; Sakib, Md Nazmus ; Gunasekaran, Angappa. In: International Journal of Production Economics. RePEc:eee:proeco:v:266:y:2023:i:c:s0925527323002724. Full description at Econpapers \|\| Download paper
2023	Bank Risk Literature (1978â2022): A Bibliometric Analysis and Research Front Mapping. (2023). , Abdallah ; Omran, Mohamed ; Khatatbeh, Ibrahim N ; Abdelwahed, Ahmed S ; Marie, Mohamed ; Qi, Baolei. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:5:p:4508-:d:1086194. Full description at Econpapers \|\| Download paper
2023	Investigating the double-edged sword effect of environmental, social and governance practices on corporate risk-taking in the high-tech industry. (2023). Chang, Bao-Guang ; Kuo, Lopin ; Wu, Kun-Shan ; Teng, Xiaodong. In: Oeconomia Copernicana. RePEc:pes:ieroec:v:14:y:2023:i:2:p:511-549. Full description at Econpapers \|\| Download paper
2023	The impacts of tenure diversity on boardroom and corporate carbon emission performance: Exploring from the moderating role of corporate innovation. (2023). Kamarudin, Khairul Anuar ; Harymawan, Iman ; Cahyono, Suham. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2507-2535. Full description at Econpapers \|\| Download paper
2023	The impact and channel effects of banking competition and government intervention on carbon emissions: Evidence from China. (2023). Bi, Yunxiao ; Cui, Haotian ; Xiang, Yitian. In: Energy Policy. RePEc:eee:enepol:v:175:y:2023:i:c:s0301421523000617. 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
2023
2023	Social Sustainability in European Banks: A Machine Learning Approach using Interval- Based Composite Indicators. (2023). Drago, Carlo ; Russotto, Maria Lucetta ; di Nallo, Loris. In: Working Papers. RePEc:fem:femwpa:2023.13. Full description at Econpapers \|\| Download paper
2023	Social Sustainability in European Banks: A Machine Learning Approach using Interval- Based Composite Indicators. (2023). Drago, Carlo ; Russotto, Maria Lucetta ; di Nallo, Loris. In: FEEM Working Papers. RePEc:ags:feemwp:336986. Full description at Econpapers \|\| Download paper
2023	Do religiosity and political beliefs affect female representation and firm performance?. (2023). Shank, Corey A ; Carter, David A. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923003253. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2023

Year	Citing document
2023	An examination of UK companies modern slavery disclosure practices: Does board gender diversity matter?. (2023). Allam, Amir ; Moussa, Tantawy ; Elmarzouky, Mahmoud. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:8:p:5382-5402. Full description at Econpapers \|\| Download paper
2023	Bank competition and zombie company: Empirical evidence from China. (2023). Zhao, Jingmei ; Ren, Meixu ; Shen, YU. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:297-318. Full description at Econpapers \|\| Download paper
2023

Recent citations received in 2022

Year	Citing document

Recent citations received in 2021

Year	Citing document
2021	Earnings Management Methods and CEO Political Affiliation. (2021). Torsin, Wouter ; Thewissen, James ; Ozgur, Arslan-Ayaydin. In: LIDAM Discussion Papers LFIN. RePEc:ajf:louvlf:2021017. Full description at Econpapers \|\| Download paper
2021	Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure. (2021). Capitanio, Fabian ; Manni, Francesco ; Faccia, Alessio. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8876-:d:610756. Full description at Econpapers \|\| Download paper
2021	The Relationship of Sustainability Communication on Social Media with Banking Consumersâ Loyalty through e-WOM. (2021). Yanxiong, WU ; Lin, Wang ; Wei, Gao ; Musse, Sadik Yusuf ; Jingdong, Yan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:7:p:3832-:d:527295. Full description at Econpapers \|\| Download paper
2021	How to make corporate social disclosures comparable?. (2021). Zyznarska-Dworczak, Beata ; Kordela, Dominika ; Czaja-Cieszyska, Hanna. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:9:y:2021:i:2:p:268-288. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document
2020	Statistical analysis of suitability of the activity based costing method in agricultural enterprises. (2020). Staova, Lenka Hudakova. In: Agricultural and Resource Economics: International Scientific E-Journal. RePEc:ags:areint:308584. Full description at Econpapers \|\| Download paper
2020	The Impact of Earnings Persistence on the Operating Cash Flows with Emphasis on Financial Constraints. (2020). Ilkhechi, Orman Hamedi ; Khatibi, Saeid Anvar. In: International Journal of Business and Administrative Studies. RePEc:apa:ijbaas:2020:p:265-274. Full description at Econpapers \|\| Download paper
2020	Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis. (2020). Pandey, Nitesh ; Liu, QI ; Marrone, Mauricio ; Kumar, Satish. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:39:y:2020:i:c:s1467089520300567. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	66	63
2	International Journal of Disclosure and Governance / Palgrave Macmillan	9	24
3	Journal of International Accounting, Auditing and Taxation / Elsevier	19	20
4	International Journal of Financial Research / International Journal of Financial Research, Sciedu Press	11	18
5	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	55	17
6	Business Strategy and the Environment / Wiley Blackwell	71	11
7	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	10
8	Research in International Business and Finance / Elsevier	49	9
9	Journal of Business Ethics / Springer	114	9
10	SAGE Open / SAGE Publications	21	9
11	JRFM / MDPI	23	8