Citation analysis for Accounting and Business Research / Taylor & Francis Journals

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

5 Years H Index

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	325	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	252	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	108	15	64	55	6	143	10		0	1	0.04	0.21
2003	0.1	0.44	0.16	0.18	32	211	266	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	146	30	127	58	5	144	18	7	23.3		0	0.22
2005	0.15	0.51	0.25	0.14	31	281	183	70	197	71	11	152	21	6	8.6		0	0.24
2006	0.1	0.51	0.23	0.12	53	334	633	76	273	70	7	152	18	3	3.9	6	0.11	0.23
2007	0.13	0.47	0.27	0.18	41	375	298	100	373	84	11	181	33	4	4		0	0.2
2008	0.21	0.49	0.25	0.18	31	406	225	101	474	94	20	196	35	1	1	4	0.13	0.23
2009	0.33	0.48	0.32	0.31	32	438	209	139	613	72	24	195	60	2	1.4	1	0.03	0.24
2010	0.25	0.49	0.37	0.36	33	471	465	176	789	63	16	188	67	12	6.8	11	0.33	0.21
2011	0.28	0.52	0.33	0.36	28	499	356	163	952	65	18	190	69	4	2.5	4	0.14	0.24
2012	0.34	0.52	0.45	0.41	29	528	202	236	1188	61	21	165	68	7	3	2	0.07	0.22
2013	0.37	0.56	0.45	0.44	30	558	263	249	1437	57	21	153	68	8	3.2	5	0.17	0.24
2014	0.49	0.55	0.55	0.62	31	589	248	322	1759	59	29	152	94	25	7.8	2	0.06	0.23
2015	0.54	0.55	0.57	0.69	42	631	199	360	2119	61	33	151	104	13	3.6	4	0.1	0.23
2016	0.38	0.53	0.55	0.5	40	671	237	364	2485	73	28	160	80	10	2.7	1	0.03	0.21
2017	0.44	0.54	0.57	0.61	36	707	286	404	2889	82	36	172	105	31	7.7	7	0.19	0.22
2018	0.67	0.55	0.69	0.66	38	745	227	517	3406	76	51	179	118	27	5.2	8	0.21	0.23
2019	0.73	0.57	0.56	0.61	36	781	139	440	3846	74	54	187	115	1	0.2	2	0.06	0.23
2020	0.7	0.68	0.69	0.85	35	816	58	564	4410	74	52	192	164		0	4	0.11	0.32
2021	0.56	0.8	0.64	0.84	35	851	47	546	4956	71	40	185	155		0	3	0.09	0.29
2022	0.39	0.84	0.63	0.76	40	891	28	563	5519	70	27	180	137		0	4	0.1	0.25
2023	0.32	0.86	0.47	0.52	35	926	5	439	5958	75	24	184	95		0	1	0.03	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	International 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	295
2	2010	Different 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
3	2007	Financial 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
4	1998	The public disclosure of environmental performance informationÃ¢â¬âa 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	104
5	2011	Board 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	101
6	2003	Financial 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	99
7	2008	Intellectual 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
8	2006	The 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	92
9	2010	International 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
10	2007	Is 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
11	2000	Detecting 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
12	2010	Fair 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	74
13	2010	Media 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
14	2006	Disclosure 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
15	2011	The 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
16	2013	Compliance 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	59
17	2016	Corporate 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	58
18	2005	The 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
19	2011	A 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	57
20	2017	Why 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
21	1997	Strategic 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
22	1998	Regression 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
23	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃÆÃÂ© ; 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	45
24	1998	International 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
25	2006	Earnings 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
26	2011	International 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
27	2003	Undertaking 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
28	2006	Does 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
29	2006	What 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
30	1998	Private 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
31	1999	Investor 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	37
32	2013	How 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
33	2010	The 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
34	2011	New 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
35	2009	Earnings 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	36
36	2013	The 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	35
37	2007	Standard-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
38	2001	Accounting 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
39	1999	Cross-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
40	2005	Earnings 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
41	1999	Are 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
42	2013	The 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
43	2018	Corporate 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
44	2018	Evidence-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	31
45	2013	The 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
46	2004	Disclosure 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
47	2003	Disclosure 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
48	2002	Top 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
49	1996	Some 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
50	2018	The 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)

#	Year	Title	Cited
1	2011	Board 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	41
2	1998	The public disclosure of environmental performance informationÃ¢â¬âa 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	34
3	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃÆÃÂ© ; 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	24
4	2017	Why 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	24
5	2006	International 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	23
6	2016	Corporate 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	20
7	2010	Media 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
8	2003	Financial 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	17
9	2018	Corporate 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
10	2005	The 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
11	2019	Big 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	14
12	2018	Evidence-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	14
13	2010	Different 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
14	2011	A 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	13
15	2019	Corporate 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	12
16	2014	Epistemic 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	12
17	2017	The 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	12
18	2016	Do 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
19	2017	Accounting 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	11
20	2018	The 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
21	2008	Intellectual 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
22	2013	Compliance 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	10
23	2017	Auditing 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	10
24	2022	Political 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	10
25	2021	The 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	9
26	2017	The 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
27	2006	Disclosure 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
28	2007	Financial 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
29	2015	Real 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	8
30	2010	Fair 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	8
31	2000	Detecting 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
32	2009	Earnings 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	8
33	2013	The 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
34	2018	Do 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
35	2013	Meeting 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
36	2013	How 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
37	2006	The 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	7
38	2012	The 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	7
39	2020	The 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
40	2008	A reply to Levs rejoinder to Ã¢â¬ËAccounting for intangibles Ã¢â¬â a critical review of policy recommendationsÃ¢â¬â¢. (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
41	2012	Risk 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	7
42	2008	Accounting for intangibles Ã¢â¬â 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
43	2010	Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs. (2010). O'Dwyer, Brendan ; Unerman, Jeffrey. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:5:p:451-471. Full description at Econpapers \|\| Download paper	7
44	2016	The 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
45	2010	International 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
46	2003	Undertaking 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
47	2014	The 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
48	2015	Visualising 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
49	2021	Corporate 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
50	2013	The 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	7

Citing documents used to compute impact factor: 24

Year	Title
2023	The 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
2023	Quantitative Evaluation of Chinaâs 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
2023	Internal CSR and blue-collar workersâ 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
2023	CEO 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
2023	Local 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
2023	Consequences 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
2023	Identities 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
2023	Not on the ruins, but with the ruins of the past â 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
2023	How 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
2023	Do 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
2023	Tell 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
2023	Is 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
2023	The 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
2023	Market 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
2023	Does 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
2023	Overall 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
2023	Does 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
2023	Understanding 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
2023	IFRS 9, banking risk and COVID-19: Evidence from Europe. (2023). Zorio-Grima, Ana ; Merello, Paloma ; Salazar, Yadira. In: Finance Research Letters. RePEc:eee:finlet:v:56:y:2023:i:c:s1544612323005020. Full description at Econpapers \|\| Download paper
2023	Can 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
2023	Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934â1945). (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

Year	Citing document
2023	Overall 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

Year	Citing document
2022	Signaling 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
2022	CEO 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
2022	Sustainable 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

Year	Citing document
2021	Book reviews. (2021). Lombardi, Rosa. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2021-002006. Full description at Econpapers \|\| Download paper
2021	Trends 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
2021	CSR 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

Year	Citing document
2020	Its 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
2020	Beyond 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
2020	The 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

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	66	197
2	Journal of International Accounting, Auditing and Taxation / Elsevier	19	185
3	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	32	129
4	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	126
5	The British Accounting Review / Elsevier	40	103
6	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	56	78
7	International Journal of Disclosure and Governance / Palgrave Macmillan	9	73
8	International Review of Financial Analysis / Elsevier	70	69
9	Accounting, Organizations and Society / Elsevier	92	62
10	Journal of Business Ethics / Springer	116	59
11	Review of Quantitative Finance and Accounting / Springer	35	58