Citation analysis for International Journal of Accounting, Auditing and Performance Evaluation / Inderscience Enterprises Ltd

Citation Profile [Updated: 2024-12-09 13:41:37]

5 Years H Index

Impact Factor (IF)

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	120	7	7	45	4	45	4		0	2	0.1	0.23
2007	0.05	0.47	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	0.15	0.17	16	131	33	19	40	19		93	16		0		0	0.21
2011	0.16	0.52	0.14	0.16	15	146	28	19	60	25	4	86	14		0		0	0.24
2012	0.1	0.52	0.15	0.18	18	164	21	24	84	31	3	80	14	1	4.2		0	0.22
2013	0.03	0.56	0.11	0.13	18	182	9	20	104	33	1	68	9		0		0	0.24
2014	0.03	0.55	0.13	0.11	13	195	16	25	129	36	1	76	8		0		0	0.23
2015	0.1	0.55	0.19	0.14	15	210	22	39	168	31	3	80	11		0	1	0.07	0.23
2016	0.14	0.53	0.14	0.1	18	228	35	33	201	28	4	79	8		0		0	0.21
2017	0.09	0.54	0.15	0.07	18	246	5	37	238	33	3	82	6		0		0	0.22
2018	0.17	0.55	0.2	0.15	14	260	16	51	289	36	6	82	12		0	1	0.07	0.23
2019	0.13	0.57	0.17	0.15	12	272	10	45	334	32	4	78	12		0		0	0.23
2020	0.15	0.68	0.1	0.13	5	277	6	28	362	26	4	77	10		0	1	0.2	0.32
2021	0.29	0.8	0.13	0.18	7	284	0	37	399	17	5	67	12		0		0	0.29
2022	0.08	0.84	0.15	0.14	9	293	0	44	443	12	1	56	8		0		0	0.25
2023	0	0.86	0.08	0.15	21	314	1	26	469	16		47	7		0	1	0.05	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	2006	Integrative 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. Full description at Econpapers \|\| Download paper	89
2	2011	An 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. Full description at Econpapers \|\| Download paper	15
3	2010	IFRS 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. Full description at Econpapers \|\| Download paper	14
4	2016	The 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	14
5	2006	The 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. Full description at Econpapers \|\| Download paper	13
6	2007	Risk 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. Full description at Econpapers \|\| Download paper	13
7	2004	The 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. Full description at Econpapers \|\| Download paper	12
8	2016	Ownership 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. Full description at Econpapers \|\| Download paper	9
9	2012	The 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. Full description at Econpapers \|\| Download paper	9
10	2019	Corporate 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. Full description at Econpapers \|\| Download paper	9
11	2004	Social 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. Full description at Econpapers \|\| Download paper	8
12	2004	The 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. Full description at Econpapers \|\| Download paper	8
13	2009	Voluntary 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. Full description at Econpapers \|\| Download paper	8
14	2005	Strategy 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. Full description at Econpapers \|\| Download paper	8
15	2010	Investigating 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. Full description at Econpapers \|\| Download paper	8
16	2015	Corporate 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. Full description at Econpapers \|\| Download paper	7
17	2008	Culture 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. Full description at Econpapers \|\| Download paper	7
18	2004	Motives, 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. Full description at Econpapers \|\| Download paper	7
19	2005	What 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. Full description at Econpapers \|\| Download paper	7
20	2018	Agency 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. Full description at Econpapers \|\| Download paper	6
21	2016	Earnings 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	6
22	2020	Continuous 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. Full description at Econpapers \|\| Download paper	5
23	2005	An 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. Full description at Econpapers \|\| Download paper	5
24	2008	The 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. Full description at Econpapers \|\| Download paper	5
25	2014	Benefits 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. Full description at Econpapers \|\| Download paper	5
26	2008	The 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. Full description at Econpapers \|\| Download paper	5
27	2007	Non-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. Full description at Econpapers \|\| Download paper	4
28	2004	The 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. Full description at Econpapers \|\| Download paper	4
29	2009	Effect 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. Full description at Econpapers \|\| Download paper	4
30	2010	Social 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. Full description at Econpapers \|\| Download paper	4
31	2015	The 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. Full description at Econpapers \|\| Download paper	4
32	2008	Auditor 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. Full description at Econpapers \|\| Download paper	4
33	2015	Intellectual 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. Full description at Econpapers \|\| Download paper	4
34	2018	Do 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. Full description at Econpapers \|\| Download paper	4
35	2012	The 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. Full description at Econpapers \|\| Download paper	4
36	2005	Auditor 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. Full description at Econpapers \|\| Download paper	4
37	2011	Monitoring 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. Full description at Econpapers \|\| Download paper	3
38	2006	Explaining 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. Full description at Econpapers \|\| Download paper	3
39	2011	The 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. Full description at Econpapers \|\| Download paper	3
40	2014	Auditor 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. Full description at Econpapers \|\| Download paper	3
41	2012	Assessing 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. Full description at Econpapers \|\| Download paper	3
42	2015	A 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. Full description at Econpapers \|\| Download paper	3
43	2004	Incentives 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. Full description at Econpapers \|\| Download paper	3
44	2011	Measurement 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. Full description at Econpapers \|\| Download paper	3
45	2006	Is 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. Full description at Econpapers \|\| Download paper	3
46	2005	Convergence 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. Full description at Econpapers \|\| Download paper	3
47	2007	Voluntary 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. Full description at Econpapers \|\| Download paper	3
48	2004	Some 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. Full description at Econpapers \|\| Download paper	3
49	2006	The 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. Full description at Econpapers \|\| Download paper	3
50	2008	The 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. Full description at Econpapers \|\| Download paper	3

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

#	Year	Title	Cited
1	2006	Integrative 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. Full description at Econpapers \|\| Download paper	18
2	2016	The 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	7
3	2011	An 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. Full description at Econpapers \|\| Download paper	6
4	2019	Corporate 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. Full description at Econpapers \|\| Download paper	6
5	2014	Benefits 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. Full description at Econpapers \|\| Download paper	4
6	2016	Ownership 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. Full description at Econpapers \|\| Download paper	4
7	2012	The 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. Full description at Econpapers \|\| Download paper	3
8	2007	Risk 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. Full description at Econpapers \|\| Download paper	3
9	2016	Earnings 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
10	2018	Agency 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. Full description at Econpapers \|\| Download paper	3
11	2014	Auditor 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. Full description at Econpapers \|\| Download paper	2
12	2010	IFRS 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. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor:

Year	Title

Recent citations

Recent citations received in 2023

Year	Citing document
2023

Recent citations received in 2020

Year	Citing document
2020	. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	66	31
2	Journal of International Accounting, Auditing and Taxation / Elsevier	19	16
3	JRFM / MDPI	24	11
4	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	56	8
5	International Review of Financial Analysis / Elsevier	70	7
6	International Journal of Disclosure and Governance / Palgrave Macmillan	9	7
7	Review of Managerial Science / Springer	22	6
8	International Journal of Financial Research / International Journal of Financial Research, Sciedu Press	11	5
9	International Journal of Academic Research in Accounting, Finance and Management Sciences / Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences	11	5
10			4
11	Indian Journal of Commerce and Management Studies / Educational Research Multimedia & Publications,India	6	4