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Citation Profile [Updated: 2024-11-03 20:16:59]
5 Years H Index
9
Impact Factor (IF)
0
5 Years IF
0.15
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
2004 0 0.5 0 0 22 22 53 0 0 0 0 0 0.22
2005 0 0.51 0 0 23 45 37 0 22 22 0 0 0.24
2006 0.09 0.51 0.11 0.09 21 66 118 7 7 45 4 45 4 0 2 0.1 0.23
2007 0.05 0.46 0.05 0.08 30 96 38 5 12 44 2 66 5 0 0 0.2
2008 0 0.49 0.01 0.01 10 106 23 1 13 51 96 1 0 0 0.23
2009 0 0.48 0.07 0.07 9 115 19 8 21 40 106 7 0 0 0.24
2010 0 0.49 0.14 0.16 16 131 32 18 39 19 93 15 0 0 0.21
2011 0.16 0.52 0.14 0.16 15 146 28 19 59 25 4 86 14 0 0 0.24
2012 0.1 0.52 0.15 0.18 18 164 20 24 83 31 3 80 14 1 4.2 0 0.22
2013 0.03 0.56 0.11 0.13 18 182 9 20 103 33 1 68 9 0 0 0.24
2014 0.03 0.55 0.13 0.11 13 195 16 25 128 36 1 76 8 0 0 0.23
2015 0.1 0.55 0.19 0.14 15 210 22 39 167 31 3 80 11 0 1 0.07 0.23
2016 0.14 0.53 0.14 0.1 18 228 33 33 200 28 4 79 8 0 0 0.21
2017 0.09 0.54 0.15 0.07 18 246 5 37 237 33 3 82 6 0 0 0.22
2018 0.17 0.55 0.2 0.15 14 260 16 51 288 36 6 82 12 0 1 0.07 0.24
2019 0.13 0.57 0.16 0.15 12 272 10 44 332 32 4 78 12 0 0 0.23
2020 0.15 0.68 0.1 0.13 5 277 6 28 360 26 4 77 10 0 1 0.2 0.32
2021 0.29 0.81 0.13 0.18 7 284 0 37 397 17 5 67 12 0 0 0.3
2022 0.08 0.86 0.14 0.13 9 293 0 42 439 12 1 56 7 0 0 0.26
2023 0 0.92 0.08 0.15 21 314 1 26 465 16 47 7 0 1 0.05 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
12006Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19.

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87
22011An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Dahawy, Khaled ; Samaha, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93.

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15
32010IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223.

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14
42007Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285.

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13
52016The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Habbash, Murya ; Awad, Awad Elsayed ; Hussainey, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236.

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13
62006The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67.

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13
72004The role of audit committees in decreasing earnings management: Korean evidence. (2004). Choi, Jong-Hag ; Jeon, Kyu-An ; Park, Jong-Il . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60.

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12
82012The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Pott, Christiane ; Ullmann, Robert ; Watrin, Christoph. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302.

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9
92019Corporate governance and risk disclosure: evidence from Saudi Arabia. (2019). Ibrahim, Awad ; Hussainey, Khaled ; Habbash, Murya . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:15:y:2019:i:1:p:89-111.

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9
102005Strategy and activity based costing: a cross national study of process and outcome contingencies. (2005). Ncube, Mthuli ; Bhimani, Alnoor ; Gosselin, Maurice . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205.

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8
112016Ownership structure, boards characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?. (2016). Chakroun, Raida ; Grassa, Rihab . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:4:p:360-395.

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8
122010Investigating transparency and disclosure determinants at firm-level in MENA emerging markets. (2010). Zeghal, Daniel ; ben Othman, Hakim. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:368-396.

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8
132004Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies. (2004). Ahmad Moh'd Al-omari, ; Haddad, Ruwaidah Hanna ; Suwaidan, Mishiel Said ; Ahmad Moh'd Al-omari, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:4:p:432-447.

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8
142004The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations. (2004). Garcia Osma, Beatriz ; Jose Luis Ucieda Blanco, ; Jose Luis Ucieda Blanco, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:5-36.

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8
152009Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Nobanee, Haitham ; Haddad, Ayman E. ; AlShattarat, Wasim K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309.

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8
162004Motives, diffusion and utilisation of the balanced scorecard in Denmark. (2004). Sorensen, Rene ; Nielsen, Steen . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:103-124.

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7
172005What exactly is convergence?. (2005). Pacter, Paul. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:67-83.

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7
182015Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. (2015). Baatwah, Saeed Rabea ; Ahmad, Norsiah ; Salleh, Zalailah. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:312-337.

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7
192008Culture and accounting practices in Turkey. (2008). Askarany, Davood ; Askary, Saeed ; Yazdifar, Hassan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:66-88.

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7
202018Agency costs, ownership structure and corporate governance mechanisms in Ghana. (2018). Owusu, Andrews ; Weir, Charlie. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:63-84.

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6
212016Earnings management around Swedish corporate income tax reforms. (2016). Sundvik, Dennis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:261-286.

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6
222008The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. (2008). Ernstberger, Jurgen. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:1-29.

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5
232020Continuous internal auditing: can big data analytics help?. (2020). Marthandan, Govindan ; Joshi, Prem Lal. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:16:y:2020:i:1:p:25-42.

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5
242005An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon ; Hwang, Tienyu . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280.

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5
252008The influence of institutional investors on opportunistic earnings management. (2008). Benkraiem, Ramzi. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:89-106.

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5
262014Benefits and costs of political connections: evidence from Tunisia. (2014). Mouna Ben rejeb attia, ; Lassoued, Naima ; Mouna Ben Rejeb Attia, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:3:p:299-325.

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5
272008Auditor awareness of earnings management. (2008). Georgopoulos, Antonios ; Koumanakos, Evangelos ; SIRIOPOULOS, COSTAS. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:50-65.

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4
282005Auditor choice by IPO firms in Germany: information or insurance signalling?. (2005). Lenz, Hansrudi ; Ostrowski, Markus. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:300-320.

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4
292007Non-audit services and auditor independence: empirical findings from Bahrain. (2007). Hemalatha, J. ; Bremser, Wayne G. ; Joshi, Prem Lal ; Al-Mudhaki, Jawaher. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:57-89.

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4
302004The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure. (2004). Wright, Charlotte ; Wilcox, William ; Berry, Kevin Thomas . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:267-287.

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4
312009Effect of accruals on financial, non-financial, and audit information in payment default prediction. (2009). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:353-383.

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4
322015The evolving role of environmental management accounting in internal decision-making: a research note. (2015). Marelli, Alessandro . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:1:p:14-47.

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4
332012The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence. (2012). Magnan, Michel ; Cormier, Denis ; Ledoux, Marie-Jose . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:2:p:157-183.

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4
342010Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Khasharmeh, Hussein ; Suwaidan, Mishiel Said . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345.

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4
352015Intellectual capital and profitability in European football clubs. (2015). Koumanakos, Evangelos ; Dimitropoulos, Panagiotis E.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:2:p:202-220.

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4
362018Do covenant violations affect audit report timeliness?. (2018). Swanson, Zane ; Zhang, Yinghong . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:1-23.

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4
372011The association between research and development expenditure and firm performance: testing a life cycle hypothesis. (2011). Ahmed, Kamran ; Jinan, Mohammed . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:4:p:267-286.

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3
382006Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study. (2006). Chow, Chee W. ; Duh, Rong-Ruey ; Chen, Hueiling . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:3:p:341-361.

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3
392012Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges. (2012). Devalle, Alain ; Magarini, Riccardo . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:1:p:43-68.

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3
402011Measurement vs. disclosure of accounting compliance in Indonesia. (2011). Setyadi, Agus ; Rusmin, Rusmin ; Tower, Greg ; Brown, Alistair. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:94-119.

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3
412005Convergence to international financial reporting standards: the case of Turkey. (2005). Simga Mugan, Can ; Simga-Mugan, Can ; Hosal-Akman, Nazli . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:127-139.

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3
422007Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context. (2007). De Carvalho, Fernando Nitz ; Ensslin, Sandra Rolim. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:478-500.

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3
432004Some theoretical and methodological suggestions for cross-cultural accounting studies. (2004). Patel, Chris. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:61-84.

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3
442006The auditors assessment and detection of corporate fraud: some Canadian evidence. (2006). Cormier, Denis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:133-165.

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3
452008The determinants of multiple forms of controls in foreign subsidiary manager evaluations. (2008). Kihn, Lili-Anne . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:2:p:157-182.

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3
462014Auditor workload compression and busy season portfolio changes: US evidence. (2014). Lpez, Dennis M. ; Pitman, Marshall K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:1:p:91-108.

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3
472011Monitoring of earnings management by independent directors and the impact of regulation: evidence from the Peoples Republic of China. (2011). Lai, Liona . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:6-31.

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3
482015A balanced scorecard model for performance excellence in Saudi Arabias higher education sector. (2015). Ismail, Tariq H ; Al-Thaoiehie, Mansour . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:255-280.

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3
492006Explaining Management Accounting Change: evidence from Finland. (2006). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281.

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3
502004Incentives for consolidation of finance subsidiaries: evidence from France. (2004). Andre, Paul ; Cormier, Denis ; Charles-Cargnello, Emmanuelle . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:2:p:164-182.

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3
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12006Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19.

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16
22016The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Habbash, Murya ; Awad, Awad Elsayed ; Hussainey, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236.

Full description at Econpapers || Download paper

6
32011An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Dahawy, Khaled ; Samaha, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93.

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6
42019Corporate governance and risk disclosure: evidence from Saudi Arabia. (2019). Ibrahim, Awad ; Hussainey, Khaled ; Habbash, Murya . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:15:y:2019:i:1:p:89-111.

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6
52014Benefits and costs of political connections: evidence from Tunisia. (2014). Mouna Ben rejeb attia, ; Lassoued, Naima ; Mouna Ben Rejeb Attia, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:3:p:299-325.

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4
62012The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Pott, Christiane ; Ullmann, Robert ; Watrin, Christoph. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302.

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3
72016Ownership structure, boards characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?. (2016). Chakroun, Raida ; Grassa, Rihab . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:4:p:360-395.

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3
82007Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Md. Mohobbot Ali, ; Konishi, Noriyuki. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285.

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3
92016Earnings management around Swedish corporate income tax reforms. (2016). Sundvik, Dennis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:261-286.

Full description at Econpapers || Download paper

3
102014Auditor workload compression and busy season portfolio changes: US evidence. (2014). Lpez, Dennis M. ; Pitman, Marshall K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:1:p:91-108.

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2
112018Agency costs, ownership structure and corporate governance mechanisms in Ghana. (2018). Owusu, Andrews ; Weir, Charlie. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:63-84.

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2
122010IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223.

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2
Citing documents used to compute impact factor:
YearTitle
Recent citations
Recent citations received in 2023

YearCiting document
2023

Recent citations received in 2020

YearCiting document
2020.

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