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Citation Profile [Updated: 2024-11-03 20:16:59]
5 Years H Index
8
Impact Factor (IF)
0
5 Years IF
0.6
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
2007 0 0.46 0 0 15 15 9 0 0 0 0 0 0.2
2008 0 0.49 0.15 0 19 34 40 5 5 15 15 5 100 5 0.26 0.23
2009 0.12 0.48 0.08 0.12 14 48 35 4 9 34 4 34 4 3 75 0 0.24
2010 0.09 0.49 0.07 0.08 13 61 30 4 13 33 3 48 4 1 25 0 0.21
2011 0.3 0.52 0.15 0.18 11 72 6 11 24 27 8 61 11 2 18.2 0 0.24
2012 0.08 0.52 0.08 0.1 14 86 14 7 31 24 2 72 7 0 0 0.22
2013 0.04 0.56 0.04 0.04 13 99 35 4 35 25 1 71 3 2 50 0 0.24
2014 0 0.55 0.12 0.14 14 113 7 14 49 27 65 9 1 7.1 0 0.23
2015 0.3 0.55 0.13 0.15 13 126 17 16 65 27 8 65 10 2 12.5 0 0.23
2016 0.04 0.53 0.13 0.06 9 135 16 17 82 27 1 65 4 3 17.6 1 0.11 0.21
2017 0.09 0.54 0.12 0.08 10 145 19 17 99 22 2 63 5 5 29.4 0 0.22
2018 0.26 0.55 0.23 0.27 17 162 49 37 136 19 5 59 16 3 8.1 2 0.12 0.24
2019 0.26 0.57 0.09 0.17 8 170 2 16 152 27 7 63 11 1 6.3 0 0.23
2020 0.32 0.68 0.19 0.32 13 183 23 34 186 25 8 57 18 3 8.8 0 0.32
2021 0.33 0.81 0.23 0.37 2 185 1 42 228 21 7 57 21 0 0 0.3
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
12009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?. (2009). Magnan, Michel L. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:3:p:189-213.

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21
22010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Richardson, Alan J ; Raviv, Tal. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

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18
32008Canadian Evidence on the Constructive Capitalization of Operating Leases. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

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17
42018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

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16
52018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

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15
62013Factors Influencing Corporate Environmental Disclosures. (2013). Wegener, Matt ; Li, Jingyu ; Felton, Sandra ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

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13
72015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Liu, Guoping ; Sun, Jerry. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

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12
8The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Armitage, Howard M ; Glynn, John ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

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11
92018Three Decades of IPO Markets in Canada: Evolution, Risk and Return. (2018). Carpentier, Ccile ; Suret, Jeana Marc. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:1:p:123-161.

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9
102010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. (2010). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:4:p:271-289.

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8
112008The Relationship between Fair Value, Market Value, and Efficient Markets. (2008). Milburn, Alex J. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:293-316.

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8
12Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

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8
132016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

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7
142020Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. (2020). Boulianne, Emilio ; Pimentel, Erica. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:325-361.

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7
152008Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud. (2008). Jamal, Karim. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:2:p:97-110.

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7
162013Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison. (2013). Salterio, Steven E ; Schmidt, Regan N. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:23-51.

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7
172017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Jizi, Mohammad I ; Dixon, Robert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

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7
182009Proposed Changes in Lease Accounting and Private Business Bankers Credit Decisions. (2009). Durocher, Sylvain ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:9-42.

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6
192008Auditors Affirmations of Compliance with IFRS around the World: An Exploratory Study. (2008). Nobes, Christopher W ; Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:279-292.

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6
202017DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada. (2017). Jin, Yan. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:205-235.

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6
212007Predicting Business Failures in Canada. (2007). Sun, Jerry Y ; Kennedy, Duane B ; Boritz, Efrim J. In: Accounting Perspectives. RePEc:wly:accper:v:6:y:2007:i:2:p:141-165.

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6
222011XBRL and Accruals: Empirical Evidence from China. (2011). Peng, Emma Yan ; Tan, Christine ; Shon, John. In: Accounting Perspectives. RePEc:wly:accper:v:10:y:2011:i:2:p:109-138.

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5
23Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings. (2017). Lopatta, Kerstin ; Jaeschke, Reemda ; Gloger, Mario Albert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:315-343.

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5
242012Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada. (2012). Richardson, Alan J ; Kilfoyle, Eksa. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:77-109.

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5
252020What Accountants Need to Know about Blockchain. (2020). Stratopoulos, Theophanis C ; Calderon, Jesus. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:303-323.

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5
262017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

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5
272012Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada. (2012). Guo, Ken H. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:111-130.

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5
282013The Effect of Reversibility on a Managers Decision to Record Asset Impairments. (2013). Trottier, Kim . In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:1-22.

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4
29An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students. (2014). Smith, Kenneth J ; Haight, Timothy G ; Rosenberg, Donald L. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:1:p:29-59.

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4
302014Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures. (2014). MacGregor, Jason ; Stuebs, Martin. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:4:p:309-324.

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4
312020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Swierszcz, Ada ; Shah, Jhankrut Mukesh ; Partridge, Katharine ; Choi, Tony Jaehyun ; Bohr, Kathrin. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

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4
32Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?. (2015). Khan, Shahid ; Wright, Michael ; Warsame, Hussein ; Anderson, Mark. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:276-302.

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4
332013XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS. (2013). Valentinetti, Diego ; Rea, Michele A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:3:p:237-259.

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4
342016The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing. (2016). Bdard, Jean ; Courteau, Lucie ; Coulombe, Daniel. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:235-267.

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4
352020Blockchain and Cryptoassets: Insights from Practice†. (2020). Charbonneau, Ken ; Bennett, Sheldon ; Villmann, Rebecca ; Scilipoti, Anthony ; Paradine, Carol ; Mezon, Linda ; Leopold, Ryan. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:283-302.

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4
362009Financial Reporting for Private Companies: The Canadian Experience. (2009). Rennie, Morina D ; Senkow, David W. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:43-68.

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4
372015Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Gordon, Elizabeth A ; Burnett, Brian M. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:212-249.

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4
382019A Personal View of the Evolution of the Accounting Professoriate. (2019). Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:18:y:2019:i:3:p:159-185.

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3
392010Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case. (2010). Peng, Jacob ; Chang, Janie C. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:1:p:55-78.

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3
402016Managing Revenue and Costs to Implement Strategy: The Conference Organizers Dilemma. (2016). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:331-335.

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3
41Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS. (2017). Wegener, Matthew ; Labelle, Ral. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:139-168.

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3
422013An Empirical Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors’ Determination of Performance Materiality. (2013). Emby, Craig ; Pecchiari, Nicola. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:4:p:281-299.

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3
432012Unresolved Issues about the Proposed CPA Certification Program. (2012). Lento, Camillo ; Sayed, Naqi ; Ryan, Joa Anne. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:137-144.

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3
442015The Israeli XBRL Adoption Experience. (2015). Markelevich, Ariel ; Weihs, Hagit ; Shaw, Lewis. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:117-133.

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3
452020Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?†. (2020). Smith, Sean Stein ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:363-387.

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3
462018In Search of a Theory of Budgeting: A Literature Review. (2018). Kenno, Staci A ; Sainty, Barbara J ; Lau, Michelle C. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:4:p:507-553.

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3
47Evaluating Constructive Lease Capitalization and Off‐Balance‐Sheet Financing: An Instructional Case with FedEx and UPS. (2012). Duke, Joanne C ; Hsieh, Sua Jane ; Franz, David. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:1:p:57-69.

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2
482007Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts*. (2007). Davies, Andrea B ; Salterio, Steven E. In: Accounting Perspectives. RePEc:wly:accper:v:6:y:2007:i:1:p:95-113.

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2
492013The Impact of Disclosures of Internal Control Weaknesses and Remediations on Investors Perceptions of Earnings Quality. (2013). He, Luo ; Thornton, Daniel B. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:2:p:101-140.

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2
502018Barriers to Transferring Auditing Research to Standard Setters. (2018). Hoang, Kris ; Sylph, Jim ; Salterio, Steven E. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:427-452.

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2
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

Full description at Econpapers || Download paper

10
22018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

8
32015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Liu, Guoping ; Sun, Jerry. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

Full description at Econpapers || Download paper

6
42020Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. (2020). Boulianne, Emilio ; Pimentel, Erica. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:325-361.

Full description at Econpapers || Download paper

5
52008Canadian Evidence on the Constructive Capitalization of Operating Leases. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

Full description at Econpapers || Download paper

4
62017DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada. (2017). Jin, Yan. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:205-235.

Full description at Econpapers || Download paper

4
72020Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?†. (2020). Smith, Sean Stein ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:363-387.

Full description at Econpapers || Download paper

3
82018In Search of a Theory of Budgeting: A Literature Review. (2018). Kenno, Staci A ; Sainty, Barbara J ; Lau, Michelle C. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:4:p:507-553.

Full description at Econpapers || Download paper

3
92010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Richardson, Alan J ; Raviv, Tal. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

Full description at Econpapers || Download paper

3
102020Blockchain and Cryptoassets: Insights from Practice†. (2020). Charbonneau, Ken ; Bennett, Sheldon ; Villmann, Rebecca ; Scilipoti, Anthony ; Paradine, Carol ; Mezon, Linda ; Leopold, Ryan. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:283-302.

Full description at Econpapers || Download paper

3
112017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Jizi, Mohammad I ; Dixon, Robert. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

Full description at Econpapers || Download paper

3
122020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Swierszcz, Ada ; Shah, Jhankrut Mukesh ; Partridge, Katharine ; Choi, Tony Jaehyun ; Bohr, Kathrin. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

Full description at Econpapers || Download paper

3
132017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

Full description at Econpapers || Download paper

3
142013Factors Influencing Corporate Environmental Disclosures. (2013). Wegener, Matt ; Li, Jingyu ; Felton, Sandra ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

Full description at Econpapers || Download paper

3
152016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

Full description at Econpapers || Download paper

3
162015The Israeli XBRL Adoption Experience. (2015). Markelevich, Ariel ; Weihs, Hagit ; Shaw, Lewis. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:117-133.

Full description at Econpapers || Download paper

2
172021Value Relevance of Comprehensive Income for the Canadian Market*. (2021). Fortin, Anne ; Djaballah, Abderrahmane. In: Accounting Perspectives. RePEc:wly:accper:v:20:y:2021:i:1:p:49-77.

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2
182020Cybersecurity Disclosure by the Companies on the S&P/TSX 60 Index. (2020). Heroux, Sylvie ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:2:p:73-100.

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2
192011XBRL and Accruals: Empirical Evidence from China. (2011). Peng, Emma Yan ; Tan, Christine ; Shon, John. In: Accounting Perspectives. RePEc:wly:accper:v:10:y:2011:i:2:p:109-138.

Full description at Econpapers || Download paper

2
202020What Accountants Need to Know about Blockchain. (2020). Stratopoulos, Theophanis C ; Calderon, Jesus. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:303-323.

Full description at Econpapers || Download paper

2
212015Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Gordon, Elizabeth A ; Burnett, Brian M. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:212-249.

Full description at Econpapers || Download paper

2
222016The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing. (2016). Bdard, Jean ; Courteau, Lucie ; Coulombe, Daniel. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:235-267.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor:
YearTitle
Recent citations
Recent citations received in 2021

YearCiting document

Recent citations received in 2020

YearCiting document