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Citation Profile [Updated: 2024-11-03 20:16:59]
5 Years H Index
6
Impact Factor (IF)
0.07
5 Years IF
0.17
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
2009 0 0.48 0.1 0 10 10 21 3 0 0 1 0 0 0.24
2010 0 0.49 0 0 8 18 8 3 10 10 0 0 0.21
2011 0 0.52 0.09 0 17 35 9 6 18 18 0 0 0.24
2012 0 0.52 0.02 0 19 54 28 1 7 25 35 0 1 0.05 0.22
2013 0.03 0.56 0.08 0.09 18 72 26 6 13 36 1 54 5 2 33.3 0 0.24
2014 0.14 0.55 0.09 0.1 19 91 25 8 21 37 5 72 7 1 12.5 0 0.23
2015 0.05 0.55 0.08 0.07 16 107 14 9 30 37 2 81 6 1 11.1 0 0.23
2016 0.06 0.53 0.09 0.09 7 114 2 10 40 35 2 89 8 0 0 0.21
2017 0.09 0.54 0.11 0.11 9 123 1 13 53 23 2 79 9 0 0 0.22
2019 0.22 0.57 0.14 0.2 8 131 0 18 83 9 2 51 10 0 0 0.23
2020 0 0.68 0.19 0.13 8 139 5 26 109 8 40 5 0 0 0.32
2021 0 0.81 0.08 0 9 148 0 12 121 16 32 0 0 0.3
2022 0.12 0.86 0.07 0.06 5 153 0 10 131 17 2 34 2 0 0 0.26
2023 0.07 0.92 0.1 0.17 14 167 0 17 148 14 1 30 5 1 5.9 0 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
#YearTitleCited
12012THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION. (2012). McGee, Robert ; Robert H. S. Sarikas,, ; Djatej, Arsen M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:53-74.

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18
22014DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Akinlo, Olayinka ; Emmanuel, Mofoluwaso . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28.

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17
32013MANAGERIAL OWNERSHIP, LEVERAGE AND AUDIT QUALITY IMPACT ON FIRM PERFORMANCE: EVIDENCE FROM THE MALAYSIAN ACE MARKET. (2013). Sanusi, Zuraidah Mohd ; Sulong, Zunaidah ; Gardner, John C. ; Carl B. McGowan, Jr., ; Hussin, Amariah Hanum . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:59-70.

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10
42009Impact of Gender Diversity on Voluntary Disclosure in Annual Reports. (2009). Nalikka, Aminah . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:101-113.

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9
52009Determining Factors of Internet Financial Reporting in Indonesia. (2009). Almilia, Luciana Spica . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:87-99.

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8
62010FINANCIAL COMMUNICATION ON THE WEB EVIDENCE FROM BELGIUM. (2010). pozniak, laetitia. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:47-58.

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6
72015TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA. (2015). Inasius, Fany . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:67-73.

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4
82013THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI. (2013). Patel, Professor Arvind ; Chand, Priyashni Vandana ; Khan, Ifraz . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:47-58.

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4
92013THE IMPACTS OF A MICROFINANCE LENDING SCHEME ON CLIENTS IN GHANA. (2013). Turnell, Sean ; Onyina, Paul A.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:79-88.

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4
102014AUDITORS PERCEPTIONS OF AUDIT FIRM ROTATION IMPACT ON AUDIT QUALITY IN EGYPT. (2014). Anis, Ahmed . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:105-120.

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3
112014THE INFLUENCE OF CORPORATION GOVERNANCE STRUCTURE ON INTERNAL CONTROL AUDIT REPORT LAG: EVIDENCE FROM CHINA. (2014). Li, Yuedong ; Wang, Xingyu ; Zhang, Dong. In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:101-115.

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3
122015EARNINGS MANAGEMENT, WEAK INTERNAL CONTROLS, AND FIRM SIZE. (2015). Niranjan, Suman ; Jahmani, Yousef . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:51-64.

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3
132011DO FUNDAMENTALLY-ADJUSTED VALUATION MULTIPLES IMPROVE VALUATION ACCURACY? THE CASE OF THE POLISH STOCK MARKET. (2011). Welc, Jacek . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:1:p:57-70.

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2
142012THE IMPACT OF IFRS FOR SMES ON THE ACCOUNTING PROFESSION: EVIDENCE FROM FIJI. (2012). Chand, Priyashni Vandana ; Rani, Prena ; Hussain, Fazeena Fazneen . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:107-118.

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2
152020FOREIGN EXPOSURE LEVEL AND THE IMPACT OF THE 2017 TAX CUTS AND JOBS ACT ON VALUATION OF US MULTINATIONAL COMPANIES. (2020). Mathers, Ani ; Manakyan, Herman ; Huang, Gow-Cheng. In: Accounting & Taxation. RePEc:ibf:acttax:v:12:y:2020:i:1:p:11-22.

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2
162013A DYNAMIC PANEL MODEL OF CAPITAL STRUCTURE AND AGENCY COST IN NIGERIAN LISTED COMPANIES. (2013). Mohammed, Dauda. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:33-44.

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2
172015AN EXPLORATORY STUDY OF PROFESSIONAL ETHICAL STANDARDS, POSITIVE BUDGETING ORIENTATION, AND THE MEDIATING ROLE OF CORPORATE ETHICAL VALUES. (2015). Valentine, Sean ; Bateman, Connie R ; Fleischman, Gary. In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:1-20.

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2
182011THE RELATIONSHIP BETWEEN ACCOUNTING PERFORMANCE AND CEO TURNOVER: EVIDENCE FROM INDONESIA. (2011). , Lindrianasari ; Hartono, Jogiyanto . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:97-107.

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2
192013STOCK MARKET AND TAX REVENUE COLLECTION IN MALAYSIA: EVIDENCE FROM COINTEGRATION AND CAUSALITY TESTS. (2013). taha, roshaiza. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:29-39.

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2
202011DOES VOLUNTARY DISCLOSURE LEVEL AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION?. (2011). Alfaraih, Mishari M. ; Alanezi, Faisal S.. In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:65-84.

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2
212016VALUE RELEVANCE OF VOLUNTARY RISK DISCLOSURE LEVELS: EVIDENCE FROM SAUDI BANKS. (2016). Hussainey, Khaled ; Aly, Doaa ; Al-Maghzom, Abdullah . In: Accounting & Taxation. RePEc:ibf:acttax:v:8:y:2016:i:1:p:1-25.

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2
222012COMPREHENSIVE INCOME DISCLOSURES: EVIDENCE FROM ITALY. (2012). Ferraro, Olga . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:65-76.

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2
232009Investor Perception of Information Disclosed in Financial Reports of Palestine Securities Exchange Listed Companies. (2009). Shahin, Yasser A. ; Abdelkarim, Naser ; Arquawi, Bayan M.. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:45-61.

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2
242012RESIDUAL INCOME VERSUS DISCOUNTED CASH FLOW VALUATION MODELS: AN EMPIRICAL STUDY. (2012). Perek, Seda . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:2:p:57-64.

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2
252020SMALL BUSINESS OWNERS’ PERCEPTION ON VALUE ADDED TAX ADMINISTRATION IN GHANA: A PRELIMINARY STUDY. (2020). Saeed, Salahudeen. In: Accounting & Taxation. RePEc:ibf:acttax:v:12:y:2020:i:1:p:97-105.

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2
262013THE EFFECT OF TYPE A PERSONALITY ON AUDITOR BURNOUT: EVIDENCE FROM INDONESIA. (2013). Utami, Intiyas ; Nahartyo, Ertambang . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:89-102.

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2
272011THE USEFULNESS OF CORPORATE FINANCIAL REPORTS: EVIDENCE FROM THE UNITED ARAB EMIRATES. (2011). Tahir, Mohammad Iqbal ; Aljifri, Khaled ; Al Jifri, Khaled ; Ng, Chew ; Alzarouni, Abdulkareem . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:17-37.

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2
282020THE RELATIONSHIP BETWEEN CRITICAL ACCOUNTING ESTIMATES AND CRITICAL AUDIT MATTERS. (2020). Volkan, Ara ; Puschaver, Lee ; Pinello, Arianna . In: Accounting & Taxation. RePEc:ibf:acttax:v:12:y:2020:i:1:p:23-33.

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2
292010AUDIT COMMITTEE EFFECTIVENESS IN THE LARGEST US PUBLIC HOSPITALS: AN EMPIRICAL STUDY. (2010). Chien, Wen-Wen ; Mayer, Roger W. ; Sennetti, John T.. In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:107-127.

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2
302015AN EMPIRICAL INVESTIGATION OF AUDIT COMMITTEE EFFECTIVENESS AND RISK MANAGEMENT: EVIDENCE FROM SAUDI ARABIA. (2015). Alzharani, Abdullah Mohammed . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:39-49.

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2
312012ARE BUYBACKS INCREASING EPS?. (2012). Horan, Margaret . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:11-24.

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2
322013SHARE REPURCHASES ANNOUNCEMENT EFFECT ON EARNINGS: EVIDENCE FROM SOUTH AFRICA. (2013). Kruger, Jan ; Makasi, L. W.. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:41-46.

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2
332014THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES. (2014). Boumediene, Salem Lotfi ; Nafti, Olfa . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:51-67.

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1
342015DO FIRMS ENGAGE IN AGGRESSIVE TAX REPORTING PRIOR TO BANKRUPTCY?. (2015). Heltzer, Wendy ; Mindak, Mary ; Zhou, Mingjun . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:1-15.

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1
352016THE IMPACT OF THE SARBANES-OXLEY ACT ON EARNINGS MANAGEMENT USING CLASSIFICATION SHIFTING EVIDENCE FROM CORE EARNINGS AND SPECIAL ITEMS. (2016). Li, Xudong. In: Accounting & Taxation. RePEc:ibf:acttax:v:8:y:2016:i:1:p:39-48.

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1
362009Voluntary Disclosures and Earnings Surprises: The Case of High-Tech Firms in Periods of Bad Economic News. (2009). Shon, John . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:1-13.

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1
372011USING FINANCIAL RATIOS AND LENDER RELATIONSHIP THEORY TO ASSESS FARM CREDITWORTHINESS. (2011). Posey, Raymond ; Reichert, Alan . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:1:p:45-56.

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1
382015INTERNET FINANCIAL REPORTING AND DISCLOSURE PRACTICES OF PUBLICLY TRADED CORPORATIONS: EVIDENCE FROM SRI LANKA. (2015). al Jabri, Hamdan ; Oyelere, Peter ; Kuruppu, Nirosh . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:75-91.

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1
392012THE RELATIONSHIP BETWEEN ACCRUALS, EARNINGS, AND CASH FLOWS: EVIDENCE FROM LATIN AMERICA. (2012). Samaniego, Angel ; Weldon, Richard N. ; Noguera, Magdy ; Trejo-Pech, Carlos Omar ; Samaniego-Alcantar, Angel . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:95-107.

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1
402013CAPITAL GAINS TAXATION AND STOCK MARKET INVESTMENTS: EMPIRICAL EVIDENCE. (2013). Akindayomi, Akinloye. In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:2:p:1-12.

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1
412009Stock Price Reactions to the Canadian Lifetime Capital Gains Exemption. (2009). Zeng, Tao. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:75-85.

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1
422021THE INTEREST, KNOWLEDGE, AND USAGE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING: EVIDENCE FROM ACCOUNTING PROFESSIONALS. (2021). Petersen, Matthew ; Johnson, Elizabeth ; Valencia, Adrian ; Sloan, Joshua. In: Accounting & Taxation. RePEc:ibf:acttax:v:13:y:2021:i:1:p:45-58.

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1
432014DETERMINANTS OF THE BIAS AND INACCURACY OF MANAGEMENT EARNINGS FORECASTS. (2014). Whang, EunYoung ; Anabila, Andrew A.. In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:1:p:1-12.

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1
442010ADDITIONAL EVIDENCE ON UNIVERSITY RANKINGS BY COST OF LIVING ADJUSTED FACULTY COMPENSATION. (2010). Jalbert, Terrance ; Zarraga, Lucila . In: Accounting & Taxation. RePEc:ibf:acttax:v:2:y:2010:i:1:p:71-94.

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1
452012A TEST OF THE OHLSON MODEL ON THE ITALIAN STOCK EXCHANGE. (2012). Veltri, Stefania ; Silvestri, Antonella . In: Accounting & Taxation. RePEc:ibf:acttax:v:4:y:2012:i:1:p:83-94.

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1
462011MEAN-REVERSION OF NET PROFITABILITY AMONG POLISH PUBLIC COMPANIES. (2011). Welc, Jacek . In: Accounting & Taxation. RePEc:ibf:acttax:v:3:y:2011:i:2:p:53-64.

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1
472015DIRECTORS’ AND OFFICERS’ INSURANCE AND OPPORTUNISM IN ACCOUNTING CHOICE. (2015). Kim, Irene . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:1:p:51-65.

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1
482017THE IMPACT OF FAIR VALUE ON AUDIT QUALITY: EVIDENCE FROM TUNISIA. (2017). Boumediene, Salem Lotfi ; Amara, Ikram. In: Accounting & Taxation. RePEc:ibf:acttax:v:9:y:2017:i:1:p:29-38.

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1
492009Dynamic Asset Allocation Using a Combined Criteria Decision System. (2009). Galloppo, Giuseppe. In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:29-44.

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1
502014DETECTION AND PREDICTION OF MANAGERIAL FRAUD IN THE FINANCIAL STATEMENTS OF TUNISIAN BANKS. (2014). Boumediene, Salem Lotfi . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:1-10.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015EARNINGS MANAGEMENT, WEAK INTERNAL CONTROLS, AND FIRM SIZE. (2015). Niranjan, Suman ; Jahmani, Yousef . In: Accounting & Taxation. RePEc:ibf:acttax:v:7:y:2015:i:2:p:51-64.

Full description at Econpapers || Download paper

3
22013MANAGERIAL OWNERSHIP, LEVERAGE AND AUDIT QUALITY IMPACT ON FIRM PERFORMANCE: EVIDENCE FROM THE MALAYSIAN ACE MARKET. (2013). Sanusi, Zuraidah Mohd ; Sulong, Zunaidah ; Gardner, John C. ; Carl B. McGowan, Jr., ; Hussin, Amariah Hanum . In: Accounting & Taxation. RePEc:ibf:acttax:v:5:y:2013:i:1:p:59-70.

Full description at Econpapers || Download paper

3
32014DETERMINANTS OF NON-PERFORMING LOANS IN NIGERIA. (2014). Akinlo, Olayinka ; Emmanuel, Mofoluwaso . In: Accounting & Taxation. RePEc:ibf:acttax:v:6:y:2014:i:2:p:21-28.

Full description at Econpapers || Download paper

3
42020SMALL BUSINESS OWNERS’ PERCEPTION ON VALUE ADDED TAX ADMINISTRATION IN GHANA: A PRELIMINARY STUDY. (2020). Saeed, Salahudeen. In: Accounting & Taxation. RePEc:ibf:acttax:v:12:y:2020:i:1:p:97-105.

Full description at Econpapers || Download paper

2
52020FOREIGN EXPOSURE LEVEL AND THE IMPACT OF THE 2017 TAX CUTS AND JOBS ACT ON VALUATION OF US MULTINATIONAL COMPANIES. (2020). Mathers, Ani ; Manakyan, Herman ; Huang, Gow-Cheng. In: Accounting & Taxation. RePEc:ibf:acttax:v:12:y:2020:i:1:p:11-22.

Full description at Econpapers || Download paper

2
62020THE RELATIONSHIP BETWEEN CRITICAL ACCOUNTING ESTIMATES AND CRITICAL AUDIT MATTERS. (2020). Volkan, Ara ; Puschaver, Lee ; Pinello, Arianna . In: Accounting & Taxation. RePEc:ibf:acttax:v:12:y:2020:i:1:p:23-33.

Full description at Econpapers || Download paper

2
72009Impact of Gender Diversity on Voluntary Disclosure in Annual Reports. (2009). Nalikka, Aminah . In: Accounting & Taxation. RePEc:ibf:acttax:v:1:y:2009:i:1:p:101-113.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 1
YearTitle
2023Ethical impact of artificial intelligence in managerial accounting. (2023). Chen, Xulong ; Wu, Yong ; Dai, Jun ; Zhu, Weidong ; Zhang, Chao. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:49:y:2023:i:c:s1467089523000118.

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Recent citations
Recent citations received in 2020

YearCiting document