Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2024-11-03 20:16:59]
5 Years H Index
35
Impact Factor (IF)
0.32
5 Years IF
0.52
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
1996 0 0.25 0 0 10 10 42 0 0 0 0 0 0.12
1997 0 0.25 0 0 35 45 163 0 10 10 0 0 0.11
1998 0.09 0.28 0.09 0.09 22 67 321 6 6 45 4 45 4 1 16.7 2 0.09 0.13
1999 0.12 0.31 0.15 0.15 31 98 251 15 21 57 7 67 10 0 0 0.15
2000 0.19 0.36 0.11 0.11 31 129 188 14 35 53 10 98 11 0 0 0.16
2001 0.08 0.39 0.09 0.09 24 153 87 14 49 62 5 129 11 7 50 0 0.17
2002 0.11 0.41 0.08 0.07 26 179 107 15 64 55 6 143 10 0 1 0.04 0.21
2003 0.1 0.44 0.16 0.18 32 211 264 33 97 50 5 134 24 6 18.2 1 0.03 0.22
2004 0.09 0.5 0.12 0.13 39 250 144 30 127 58 5 144 18 7 23.3 0 0.22
2005 0.15 0.51 0.25 0.14 31 281 181 70 197 71 11 152 21 6 8.6 0 0.24
2006 0.1 0.51 0.23 0.12 53 334 631 76 273 70 7 152 18 3 3.9 6 0.11 0.23
2007 0.13 0.46 0.26 0.18 40 374 289 99 372 84 11 181 33 4 4 0 0.2
2008 0.22 0.49 0.25 0.18 29 403 220 102 474 93 20 195 35 1 1 4 0.14 0.23
2009 0.33 0.48 0.32 0.3 30 433 196 137 611 69 23 192 58 1 0.7 1 0.03 0.24
2010 0.27 0.49 0.38 0.37 33 466 461 177 788 59 16 183 68 12 6.8 11 0.33 0.21
2011 0.29 0.52 0.33 0.37 28 494 349 161 949 63 18 185 69 4 2.5 4 0.14 0.24
2012 0.34 0.52 0.45 0.41 29 523 200 233 1182 61 21 160 66 7 3 2 0.07 0.22
2013 0.37 0.56 0.45 0.46 30 553 260 249 1431 57 21 149 68 8 3.2 5 0.17 0.24
2014 0.49 0.55 0.55 0.62 31 584 241 320 1751 59 29 150 93 25 7.8 2 0.06 0.23
2015 0.54 0.55 0.57 0.69 42 626 196 358 2109 61 33 151 104 13 3.6 4 0.1 0.23
2016 0.38 0.53 0.55 0.5 40 666 230 364 2475 73 28 160 80 10 2.7 1 0.03 0.21
2017 0.43 0.54 0.57 0.6 36 702 278 402 2877 82 35 172 103 31 7.7 7 0.19 0.22
2018 0.67 0.55 0.69 0.66 38 740 222 513 3390 76 51 179 118 27 5.3 8 0.21 0.24
2019 0.72 0.57 0.56 0.61 36 776 127 434 3824 74 53 187 114 1 0.2 2 0.06 0.23
2020 0.69 0.68 0.67 0.82 35 811 54 541 4365 74 51 192 157 0 4 0.11 0.32
2021 0.56 0.81 0.63 0.83 35 846 43 534 4899 71 40 185 154 0 3 0.09 0.3
2022 0.39 0.86 0.63 0.76 40 886 22 559 5458 70 27 180 137 0 4 0.1 0.26
2023 0.32 0.92 0.47 0.52 35 921 4 435 5893 75 24 184 95 0 1 0.03 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
12006International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27.

Full description at Econpapers || Download paper

293
22010Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256.

Full description at Econpapers || Download paper

120
32007Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44.

Full description at Econpapers || Download paper

107
41998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41.

Full description at Econpapers || Download paper

101
52008Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159.

Full description at Econpapers || Download paper

99
62011Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144.

Full description at Econpapers || Download paper

99
72003Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185.

Full description at Econpapers || Download paper

97
82006The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245.

Full description at Econpapers || Download paper

91
92010International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187.

Full description at Econpapers || Download paper

78
102007Is fair value accounting information relevant and reliable? Evidence from capital market research. (2007). Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:19-30.

Full description at Econpapers || Download paper

76
112000Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326.

Full description at Econpapers || Download paper

75
122010Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148.

Full description at Econpapers || Download paper

72
132010Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210.

Full description at Econpapers || Download paper

71
142006Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40.

Full description at Econpapers || Download paper

68
152011The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266.

Full description at Econpapers || Download paper

59
162005The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349.

Full description at Econpapers || Download paper

58
172013Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204.

Full description at Econpapers || Download paper

58
182016Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195.

Full description at Econpapers || Download paper

56
192011A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437.

Full description at Econpapers || Download paper

55
202017Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502.

Full description at Econpapers || Download paper

54
211997Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems. (1997). Chong, Vincent. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:4:p:268-276.

Full description at Econpapers || Download paper

50
221998Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224.

Full description at Econpapers || Download paper

48
231998International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188.

Full description at Econpapers || Download paper

45
242018The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, Hervé ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548.

Full description at Econpapers || Download paper

43
252006Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52.

Full description at Econpapers || Download paper

42
262011International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285.

Full description at Econpapers || Download paper

42
272003Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Walker, Martin ; Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294.

Full description at Econpapers || Download paper

41
282006Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?. (2006). Gray, Rob. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:65-88.

Full description at Econpapers || Download paper

41
292006What has the invisible hand achieved?. (2006). Watts, Ross . In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:51-61.

Full description at Econpapers || Download paper

39
301998Private disclosure and financial reporting. (1998). Holland, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:255-269.

Full description at Econpapers || Download paper

38
312013How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481.

Full description at Econpapers || Download paper

37
322010The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Bushman, Robert ; Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273.

Full description at Econpapers || Download paper

37
332011New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328.

Full description at Econpapers || Download paper

36
341999Investor reactions to corporate environmental saints and sinners: an experimental analysis. (1999). Chan, Christian ; Milne, Markus. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:265-279.

Full description at Econpapers || Download paper

36
352009Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35.

Full description at Econpapers || Download paper

35
362001Accounting information and analyst stock recommendation decisions: a content analysis approach. (2001). Breton, Gaetan ; Taffler, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:31:y:2001:i:2:p:91-101.

Full description at Econpapers || Download paper

35
372007Standard-setting measurement issues and the relevance of research. (2007). Barth, Mary . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:7-15.

Full description at Econpapers || Download paper

35
382013The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111.

Full description at Econpapers || Download paper

34
391999Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management. (1999). Jeter, Debra ; Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:299-319.

Full description at Econpapers || Download paper

34
402005Earnings management of distressed firms during debt renegotiation. (2005). Saleh, Norman ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:1:p:69-86.

Full description at Econpapers || Download paper

33
411999Are large auditors more accurate than small auditors?. (1999). Lennox, Clive. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:3:p:217-227.

Full description at Econpapers || Download paper

32
422018Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Odwyer, Brendan ; Bebbington, Jan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522.

Full description at Econpapers || Download paper

31
432013The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383.

Full description at Econpapers || Download paper

31
442004Disclosure compliance with national accounting standards by listed companies in South Asia. (2004). Henry, Darren ; Ahmed, Kamran ; Ali, Muhammad. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:3:p:183-199.

Full description at Econpapers || Download paper

30
452003Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital. (2003). Gietzmann, Miles ; Trombetta, Marco . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:187-205.

Full description at Econpapers || Download paper

30
462018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608.

Full description at Econpapers || Download paper

30
472013The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327.

Full description at Econpapers || Download paper

30
482002Top executive dismissal, ownership and corporate performance. (2002). Conyon, Martin ; Florou, Annita. In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:4:p:209-225.

Full description at Econpapers || Download paper

29
491996Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services. (1996). Ezzamel, M ; Holland, K ; Gwilliam, D. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1996:i:1:p:3-16.

Full description at Econpapers || Download paper

28
502018The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493.

Full description at Econpapers || Download paper

27
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12011Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144.

Full description at Econpapers || Download paper

37
21998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41.

Full description at Econpapers || Download paper

31
32017Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502.

Full description at Econpapers || Download paper

23
42018The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, Hervé ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548.

Full description at Econpapers || Download paper

22
52006International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27.

Full description at Econpapers || Download paper

21
62010Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148.

Full description at Econpapers || Download paper

17
72016Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195.

Full description at Econpapers || Download paper

17
82018Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Odwyer, Brendan ; Bebbington, Jan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522.

Full description at Econpapers || Download paper

16
92003Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185.

Full description at Econpapers || Download paper

15
102005The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349.

Full description at Econpapers || Download paper

15
112010Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256.

Full description at Econpapers || Download paper

13
122018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608.

Full description at Econpapers || Download paper

13
132011A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437.

Full description at Econpapers || Download paper

11
142008Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159.

Full description at Econpapers || Download paper

11
152016Do corporate tax cuts increase investments?. (2016). Dobbins, Laura ; Jacob, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:731-759.

Full description at Econpapers || Download paper

11
162018The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493.

Full description at Econpapers || Download paper

11
172017The effect of financial leverage on real and accrual-based earnings management. (2017). Tsekrekos, Andrianos ; Anagnostopoulou, Seraina. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:2:p:191-236.

Full description at Econpapers || Download paper

11
182019Corporate tax avoidance: is tax transparency the solution?. (2019). Tuck, Penelope ; Oats, Lynne. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:565-583.

Full description at Econpapers || Download paper

10
192014Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Durocher, Sylvain ; Gendron, Yves. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655.

Full description at Econpapers || Download paper

10
202017Accounting narratives and impression management on social media. (2017). Yang, Jessica H ; Liu, Siwen. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:673-694.

Full description at Econpapers || Download paper

10
212006Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40.

Full description at Econpapers || Download paper

9
222017Auditing private companies: what do we know?. (2017). Vanstraelen, Ann ; Schelleman, Caren. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584.

Full description at Econpapers || Download paper

9
232013Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204.

Full description at Econpapers || Download paper

9
242019Big Data and changes in audit technology: contemplating a research agenda. (2019). Samsonova-Taddei, Anna ; Salijeni, George ; Turley, Stuart . In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:1:p:95-119.

Full description at Econpapers || Download paper

9
252017The contents of assurance statements for sustainability reports and information asymmetry. (2017). Fuhrmann, Stephan ; Guenther, Thomas W ; Looks, Elisabeth ; Ott, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:4:p:369-400.

Full description at Econpapers || Download paper

9
262007Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44.

Full description at Econpapers || Download paper

9
272013The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383.

Full description at Econpapers || Download paper

8
282013How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481.

Full description at Econpapers || Download paper

8
292021The art of conversation: the expanded audit report. (2021). Minutti-Meza, Miguel. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:5:p:548-581.

Full description at Econpapers || Download paper

8
302013Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441.

Full description at Econpapers || Download paper

8
312000Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326.

Full description at Econpapers || Download paper

8
322018Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. (2018). Brennan, Niamh ; Merkl-Davies, Doris M. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:553-577.

Full description at Econpapers || Download paper

8
332022Political corruption and annual report readability: evidence from the United States. (2022). Dao, Mai ; Xu, Hongkang ; Sun, Hua ; Wu, Jia. In: Accounting and Business Research. RePEc:taf:acctbr:v:52:y:2022:i:2:p:166-200.

Full description at Econpapers || Download paper

8
342015Visualising accounting: an interdisciplinary review and synthesis. (2015). Davison, Jane . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165.

Full description at Econpapers || Download paper

7
352016The environmental disclosures of the electricity generation industry: a global perspective. (2016). Alrazi, Bakhtiar ; van Staden, Chris J ; de Villiers, Charl. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:6:p:665-701.

Full description at Econpapers || Download paper

7
362009Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35.

Full description at Econpapers || Download paper

7
372014The role of revenue recognition in performance reporting. (2014). Wagenhofer, Alfred. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:349-379.

Full description at Econpapers || Download paper

7
382010International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187.

Full description at Econpapers || Download paper

7
392008A reply to Levs rejoinder to ‘Accounting for intangibles – a critical review of policy recommendations’. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:215-216.

Full description at Econpapers || Download paper

7
402021Corporate social responsibility reporting in China: political, social and corporate influences. (2021). Tang, Guliang ; Li, Teng ; Belal, Ataur ; Dai, Narisa ; Parsa, Sepideh. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:1:p:36-64.

Full description at Econpapers || Download paper

7
412003Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Walker, Martin ; Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294.

Full description at Econpapers || Download paper

7
422020The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers. (2020). Stadler, Christian ; Napier, Christopher J. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:5:p:474-503.

Full description at Econpapers || Download paper

7
432008Accounting for intangibles – a critical review of policy recommendations. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:191-204.

Full description at Econpapers || Download paper

7
442015Real and accrual earnings management and IPO failure risk. (2015). Clacher, Iain ; Alhadab, Mohammad ; Keasey, Kevin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:55-92.

Full description at Econpapers || Download paper

7
452014Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). Peel, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571.

Full description at Econpapers || Download paper

6
462006The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245.

Full description at Econpapers || Download paper

6
472020Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files. (2020). Young, Steven ; Walker, Martin ; Rayson, Paul ; Alves, Paulo ; El-Haj, Mahmoud. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:1:p:6-34.

Full description at Econpapers || Download paper

6
482012Risk reporting quality: implications of academic research for financial reporting policy. (2012). Ryan, Stephen G.. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:295-324.

Full description at Econpapers || Download paper

6
492012The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418.

Full description at Econpapers || Download paper

6
502011The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266.

Full description at Econpapers || Download paper

6
Citing documents used to compute impact factor: 24
YearTitle
2023The relationship between CSR disclosure and accounting conservatism: The role of state ownership. (2023). Kim, Oksana ; Garanina, Tatiana. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000010.

Full description at Econpapers || Download paper

2023Quantitative Evaluation of China’s CSR Policies Based on the PMC-Index Model. (2023). Cheng, Changgao ; Wang, Chunbao ; Zhang, Yukuo. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:9:p:7194-:d:1133118.

Full description at Econpapers || Download paper

2023Internal CSR and blue-collar workers’ attitudes and behaviors in China: a combination of a cross-sectional study and a field experiment. (2023). Koch-Bayram, Irmela F ; Biemann, Torsten ; Gao-Urhahn, Xiaohan ; Lin-Hi, Nick. In: Asian Business & Management. RePEc:pal:abaman:v:22:y:2023:i:3:d:10.1057_s41291-022-00200-7.

Full description at Econpapers || Download paper

2023CEO inside debt holdings and credit ratings. (2023). Hossain, Takdir ; Hasan, Mostafa Monzur. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000327.

Full description at Econpapers || Download paper

2023
2023Local creative culture and audit fees. (2023). Habib, Ahsan ; Costa, Mabel D. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000877.

Full description at Econpapers || Download paper

2023Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance. (2023). Alhadi, Ahmed Khamis ; D'Costa, Mabel ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:1:p:3-45.

Full description at Econpapers || Download paper

2023Identities in transition: Audit recruits and the German reunification. (2023). Hoffmann, Sebastian ; Evans, Lisa ; Detzen, Dominic. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:107:y:2023:i:c:s0361368222000952.

Full description at Econpapers || Download paper

2023Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country. (2023). Albu, Ctlin Nicolae ; Pesci, Caterina ; Cho, Charles H. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:96:y:2023:i:c:s1045235422001204.

Full description at Econpapers || Download paper

2023
2023How do auditor rotations affect key audit matters? Archival evidence from South African audits. (2023). Maroun, Warren ; de Ricquebourg, Alan Duboisee. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000282.

Full description at Econpapers || Download paper

2023Do auditor changes affect the disclosure of critical audit matters? Evidence from China. (2023). Zhou, Jia ; Xiao, Tingting ; Chen, Lihong. In: Economic Modelling. RePEc:eee:ecmode:v:122:y:2023:i:c:s0264999323000573.

Full description at Econpapers || Download paper

2023Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom. (2023). Smith, Kecia Williams. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:108:y:2023:i:c:s0361368223000272.

Full description at Econpapers || Download paper

2023Is expanded auditor reporting meaningful? UK evidence. (2023). Ahmed, Yousry ; Elshandidy, Tamer ; Elsayed, Mohamed. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000617.

Full description at Econpapers || Download paper

2023The Role of Privatisation in Sustaining Auditor Independence: Evidence from the Developing Markets. (2023). Al-Okaily, Manaf ; Al-Mawali, Hamzah ; Zaidan, Hala ; Meqbel, Rasmi ; Al-Qadi, Naim Salameh ; al Natour, Abdul Rahman. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:8:p:6350-:d:1118104.

Full description at Econpapers || Download paper

2023Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies. (2023). Huang, Nan ; Luo, LE ; Yang, Qing ; Shen, Hongtao. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000452.

Full description at Econpapers || Download paper

2023Does CEO-auditor dialect sharing affect stock price crash risk? Evidence from China. (2023). Liang, Shangkun ; Song, Jie ; Zhen, Yuhan. In: Finance Research Letters. RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323005585.

Full description at Econpapers || Download paper

2023Overall Impact of Specific Regulations on the Statutory Auditors Behavior. (2023). Buboi, Angelica. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:265-275.

Full description at Econpapers || Download paper

2023Does goodwill pressure drive business restructuring based on subsidiary disposal?. (2023). Petaibanlue, Jirada ; Lee, Edward ; Huang, Haijie ; Xu, Jingjing. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000273.

Full description at Econpapers || Download paper

2023Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. (2023). Sellhorn, Thorsten ; Fulbier, Rolf Uwe. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01158-4.

Full description at Econpapers || Download paper

2023
2023IFRS 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

2023Can high-quality interactions lower the cost of debt? Insights from interactive investor platforms. (2023). Li, Yuanqin ; Yao, Zhanghao ; Zhao, Yujie ; Zhou, Ping. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009728.

Full description at Econpapers || Download paper

2023Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945). (2023). Bigoni, Michele ; Antonelli, Valerio ; Gagliardo, Enrico Deidda ; Cafaro, Emanuela Mattia ; Funnell, Warwick. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:96:y:2023:i:c:s1045235422001095.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2023

YearCiting document
2023Overall Impact of Specific Regulations on the Statutory Auditors Behavior. (2023). Buboi, Angelica. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:265-275.

Full description at Econpapers || Download paper

Recent citations received in 2022

YearCiting document
2022Signaling private information via accounting system design. (2022). Zheng, Ronghuo ; Laux, Volker ; Dordzhieva, Aysa. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000179.

Full description at Econpapers || Download paper

2022CEO power and annual report reading difficulty. (2022). Bradley, Wray ; Johnson, Grace ; Sun, LI. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:2:s1815566922000108.

Full description at Econpapers || Download paper

2022Sustainable Development of Audit Market: Benefits of Audit Price Deregulation in China. (2022). Wang, Ning ; Zhao, Zhongwei ; Cao, Yanming. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:16:p:10208-:d:890298.

Full description at Econpapers || Download paper

2022 Are Expectations Misled by Chance? Quasi-Experimental Evidence from Financial Analysts. (2022). Franck, Egon ; Flepp, Raphael ; Meier, Pascal Flurin. In: Working Papers. RePEc:zrh:wpaper:396.

Full description at Econpapers || Download paper

Recent citations received in 2021

YearCiting document
2021Book reviews. (2021). Lombardi, Rosa. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2021-002006.

Full description at Econpapers || Download paper

2021Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies. (2021). Hbek, Patrycja ; Wu, Xiaojuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:15:p:8640-:d:607369.

Full description at Econpapers || Download paper

2021CSR in China: Does Being Close to the Central or Local Government Matter?. (2021). Kwon, Jongwook ; Wang, Peng ; Zhang, Yongfeng. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8770-:d:609201.

Full description at Econpapers || Download paper

Recent citations received in 2020

YearCiting document
2020Its OK to pay well, if you write well: The effects of remuneration disclosure readability. (2020). Hemmings, Danial ; Williams, Gwion ; Hodgkinson, Lynn. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:5-6:p:547-586.

Full description at Econpapers || Download paper

2020Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435.

Full description at Econpapers || Download paper

2020.

Full description at Econpapers || Download paper

2020The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability. (2020). GOMEZ-RUIZ, LAURA ; Sanchez-Exposito, Maria J. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8175-:d:423508.

Full description at Econpapers || Download paper