The International Journal of Accounting (TIJA) / World Scientific Publishing Co. Pte. Ltd.
Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
6
Impact Factor (IF)
0.44
5 Years IF
0.43
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 | |
| 2019 | 0 | 0.57 | 0 | 0 | 24 | 24 | 39 | 0 | 0 | 0 | 0 | 0 | 0.23 | |||||
| 2020 | 0 | 0.68 | 0.04 | 0 | 25 | 49 | 40 | 1 | 2 | 24 | 24 | 0 | 1 | 0.04 | 0.32 | |||
| 2021 | 0.27 | 0.8 | 0.27 | 0.27 | 22 | 71 | 25 | 19 | 21 | 49 | 13 | 49 | 13 | 0 | 3 | 0.14 | 0.29 | |
| 2022 | 0.38 | 0.84 | 0.3 | 0.34 | 21 | 92 | 13 | 28 | 49 | 47 | 18 | 71 | 24 | 0 | 1 | 0.05 | 0.25 | |
| 2023 | 0.44 | 0.86 | 0.5 | 0.43 | 13 | 105 | 1 | 52 | 101 | 43 | 19 | 92 | 40 | 0 | 0 | 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 | 2021 | Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research. (2021). Alhossini, Mohammed A ; Zalata, Alaa Mansour ; Ntim, Collins G. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500013. Full description at Econpapers || Download paper | 12 |
| 2 | 2019 | Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article. (2019). Marston, Claire. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500069. Full description at Econpapers || Download paper | 11 |
| 3 | 2020 | The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study. (2020). Tideman, Sebastian A ; Lodhia, Sumit K ; Bottcher, Katarina ; Lopatta, Kerstin. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500018. Full description at Econpapers || Download paper | 8 |
| 4 | 2019 | Do Family Firms Choose Conservative Accounting Practices?. (2019). Shaw, Tara Shankar ; Raithatha, Mehul. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:04:n:s1094406019500148. Full description at Econpapers || Download paper | 7 |
| 5 | 2019 | Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters. (2019). Gogolin, Fabian ; Rosati, Pierangelo ; Lynn, Theo. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500136. Full description at Econpapers || Download paper | 7 |
| 6 | 2020 | Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia. (2020). Alam, Manzurul ; Ahmed, Kamran ; Khlif, Hichem. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500043. Full description at Econpapers || Download paper | 6 |
| 7 | 2020 | Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism. (2020). Harakeh, Mostafa ; Al-Shaer, Habiba. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s109440602050002x. Full description at Econpapers || Download paper | 6 |
| 8 | 2021 | Environmental Performance of Firms and Access to Bank Loans. (2021). Luo, LE ; Long, Wenbin ; Wu, Huiying ; Shen, Hongtao. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021500074. Full description at Econpapers || Download paper | 6 |
| 9 | 2022 | The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers. (2022). Song, Xiaoxiao ; Trimble, Madeline. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022500019. Full description at Econpapers || Download paper | 5 |
| 10 | 2020 | Why Do African Countries Adopt IFRS? An Institutional Perspective. (2020). Soobaroyen, Teerooven ; Tawiah, Vincent ; Boolaky, Pran Krishansing . In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500055. Full description at Econpapers || Download paper | 5 |
| 11 | 2020 | The Effect of Environmental, Social, and Governance Performance Factors on Firmsâ Cost of Debt: International Evidence. (2020). Houqe, Muhammad Nurul ; Richardson, Grant ; Ahmed, Kamran. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500146. Full description at Econpapers || Download paper | 4 |
| 12 | 2019 | Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home. (2019). Zhang, Jing ; Krishnan, Gopal V. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500033. Full description at Econpapers || Download paper | 4 |
| 13 | 2022 | The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation. (2022). Ionescu-Feleaga, Liliana ; Ferrat, Yann ; Barbu, Elena M. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022500081. Full description at Econpapers || Download paper | 4 |
| 14 | 2019 | The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. (2019). Askarany, Davood ; Yazdifar, Hassan ; Alam, Ashraful ; Nasseri, Ahmad ; Wickramasinghe, Danture. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500045. Full description at Econpapers || Download paper | 3 |
| 15 | 2021 | Bridging Accounting and Corporate Governance: New Avenues of Research. (2021). Aguilera, Ruth V ; Lamy, Monica Lopez-Puertas ; Desender, Kurt. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021800019. Full description at Econpapers || Download paper | 3 |
| 16 | 2020 | The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence. (2020). Eierle, Brigitte ; Loy, Thomas R ; Hartlieb, Sven. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:04:n:s1094406020500183. Full description at Econpapers || Download paper | 3 |
| 17 | 2019 | Accounting Research on Private Firms: State of the Art and Future Directions. (2019). Daugusta, Carlo ; Bar-Yosef, Sasson ; Prencipe, Annalisa. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500070. Full description at Econpapers || Download paper | 3 |
| 18 | 2019 | The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. (2019). Askarany, Davood ; Yazdifar, Hassan ; Alam, Ashraful ; Nasseri, Ahmad ; Wickramasinghe, Danture. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500045. Full description at Econpapers || Download paper | 3 |
| 19 | 2021 | Corporate Governance Determinants of Financial Restatements: A Meta-Analysis. (2021). Habib, Ahsan ; Wu, Julia ; Uddin, Md Borhan. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500025. Full description at Econpapers || Download paper | 3 |
| 20 | 2020 | Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains. (2020). Ngo, Thanh N ; Jory, Surendranath R ; Farooqi, Javeria. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:02:n:s1094406020500092. Full description at Econpapers || Download paper | 3 |
| 21 | 2019 | Auditor-Provided Tax Services and Accounting for Tax Uncertainty. (2019). Burggraef, Stephan ; Watrin, Christoph ; Weiss, Falko. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500112. Full description at Econpapers || Download paper | 3 |
| 22 | 2020 | The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3. (2020). Ntim, Collins ; Gyapong, Ernest ; Ehalaiye, Dimu ; Tunyi, Abongeh A. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:02:n:s1094406020500080. Full description at Econpapers || Download paper | 3 |
| 23 | 2020 | To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions. (2020). Gottsche, Max ; Steindl, Tobias ; Kuster, Stephan. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500122. Full description at Econpapers || Download paper | 2 |
| 24 | 2021 | The Quality of Mandatory Non-Financial (Risk) Disclosures: The Moderating Role of Audit Firm and Partner Characteristics. (2021). Miihkinen, Antti ; Bozzolan, Saverio. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021500086. Full description at Econpapers || Download paper | 2 |
| 25 | 2020 | The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations. (2020). Tiras, Samuel L ; Rosa, Gina Cavalier ; Liu, Carol ; da Costa, Fabio Moraes. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:04:n:s1094406020500195. Full description at Econpapers || Download paper | 1 |
| 26 | 2024 | 1 | |
| 27 | 2019 | Do Risk Disclosures Relating to the Use of Financial Instruments Matter? Evidence from the Australian Metals and Mining Sector. (2019). Birt, Jacqueline ; Phat, Kevin Huu. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:04:n:s1094406019500173. Full description at Econpapers || Download paper | 1 |
| 28 | 2022 | Auditor Legal Liability and Stock Price Crash Risk: Evidence from Organizational Transformation of Chinese Audit Firms. (2022). Chu, Jian ; Weng, Chia-Hsiang. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:04:n:s1094406022500160. Full description at Econpapers || Download paper | 1 |
| 29 | 2019 | The Development of Accounting and Financial Reporting Practices in Sri Lanka: An Exploratory Investigation. (2019). Abayadeera, Nadana ; Dulige, Jayasinghe Hewa ; Mather, Paul ; Ali, Muhammad Jahangir. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500082. Full description at Econpapers || Download paper | 1 |
| 30 | 2022 | Consistency in Management Earnings Guidance Patterns. (2022). Tang, Michael Minye. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:01:n:s1094406022500056. Full description at Econpapers || Download paper | 1 |
| 31 | 2019 | Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System. (2019). Lee, Cheng-Few ; Kuo, Nan-Ting. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500021. Full description at Econpapers || Download paper | 1 |
| 32 | 2024 | Top Management Team Fault Lines and Stock Price Crash Risk: Evidence from China. (2024). Zhu, BO ; Huang, Jingjuan. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:59:y:2024:i:01:n:s1094406024500045. Full description at Econpapers || Download paper | 1 |
| 33 | 2021 | Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries. (2021). Martins, Orleans Silva ; Barreira, Lucas Ayres. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500049. Full description at Econpapers || Download paper | 1 |
| 34 | 2022 | Auditorsââ¬â¢ Religious Beliefs and Audit Quality: Some Evidence from Taiwan. (2022). Duh, Rong-Ruey ; Gul, Ferdinand A ; Hsu, Audrey Wen-Hsin. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:03:n:s1094406022500135. Full description at Econpapers || Download paper | 1 |
| 35 | 2020 | Caste Primacy of Auditor Choice and Independence. (2020). Prasad, Rashmi ; Nofsinger, John ; Donker, Han ; Dayanandan, Ajit. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:04:n:s1094406020500171. Full description at Econpapers || Download paper | 1 |
| 36 | 2022 | How Does Corporate Social Responsibility Moderate the Adverse Effects of Product Failure in Social Media?. (2022). Wu, Dixin ; Ho, Shuk Ying ; Stanley, Ka Wai ; Cho, Sonia. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:01:n:s1094406022500032. Full description at Econpapers || Download paper | 1 |
| 37 | 2023 | Postmaterialism and Corporate Tax Avoidance. (2023). Ye, Kangtao ; Wang, Jiwei ; Cui, Yujia. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:01:n:s1094406023500026. Full description at Econpapers || Download paper | 1 |
| 38 | 2020 | What Turns the Taxman on? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies. (2020). Ojala, Hannu ; Collis, Jill ; Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500110. Full description at Econpapers || Download paper | 1 |
| 39 | 2022 | On Adoptions of IFRS by Jurisdictions. (2022). Nobes, Christopher. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022800014. Full description at Econpapers || Download paper | 1 |
| 40 | 2020 | Non-GAAP Disclosures and CEO Pay Levels. (2020). Roberts, Helen ; Ranasinghe, Dinithi ; Lont, David H. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:04:n:s109440602050016x. Full description at Econpapers || Download paper | 1 |
| 41 | 2023 | Carbon Management System Quality and Corporate Financial Performance. (2023). Luo, LE ; Choi, Bobae ; Shrestha, Pramila. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:01:n:s1094406023500014. Full description at Econpapers || Download paper | 1 |
| 42 | 2019 | Cost Stickiness in the New Zealand Charity Sector. (2019). Huang, Hedy Jiaying ; Habib, Ahsan. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500124. Full description at Econpapers || Download paper | 1 |
| 43 | 2019 | Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy. (2019). Marchini, Pier Luigi ; Kim, Pureum ; Siciliano, Gianfranco . In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500057. Full description at Econpapers || Download paper | 1 |
| 44 | 2020 | A Reply to the Discussion of âWhat Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companiesâ. (2020). Ojala, H ; Collis, J ; Troberg, P ; Niemi, L ; Kinnunen, J. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020800049. Full description at Econpapers || Download paper | 1 |
| 45 | 2019 | Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System. (2019). Lee, Cheng-Few ; Kuo, Nan-Ting. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500021. Full description at Econpapers || Download paper | 1 |
| 46 | 2022 | Disclosure of Related Party Transactions Under IFRS: Does Cross-Listing Reduce the Legal Origin Disclosure Gap?. (2022). Schiozer, Rafael F ; Rodrigues, Vera Maria ; Santos, Edilene Santana. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:04:n:s1094406022500184. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2021 | Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research. (2021). Alhossini, Mohammed A ; Zalata, Alaa Mansour ; Ntim, Collins G. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500013. Full description at Econpapers || Download paper | 9 |
| 2 | 2020 | The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study. (2020). Tideman, Sebastian A ; Lodhia, Sumit K ; Bottcher, Katarina ; Lopatta, Kerstin. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500018. Full description at Econpapers || Download paper | 8 |
| 3 | 2019 | Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article. (2019). Marston, Claire. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500069. Full description at Econpapers || Download paper | 8 |
| 4 | 2020 | Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia. (2020). Alam, Manzurul ; Ahmed, Kamran ; Khlif, Hichem. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500043. Full description at Econpapers || Download paper | 6 |
| 5 | 2020 | Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism. (2020). Harakeh, Mostafa ; Al-Shaer, Habiba. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s109440602050002x. Full description at Econpapers || Download paper | 5 |
| 6 | 2019 | Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters. (2019). Gogolin, Fabian ; Rosati, Pierangelo ; Lynn, Theo. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500136. Full description at Econpapers || Download paper | 5 |
| 7 | 2022 | The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers. (2022). Song, Xiaoxiao ; Trimble, Madeline. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022500019. Full description at Econpapers || Download paper | 5 |
| 8 | 2020 | Why Do African Countries Adopt IFRS? An Institutional Perspective. (2020). Soobaroyen, Teerooven ; Tawiah, Vincent ; Boolaky, Pran Krishansing . In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500055. Full description at Econpapers || Download paper | 4 |
| 9 | 2021 | Environmental Performance of Firms and Access to Bank Loans. (2021). Luo, LE ; Long, Wenbin ; Wu, Huiying ; Shen, Hongtao. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021500074. Full description at Econpapers || Download paper | 4 |
| 10 | 2022 | The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation. (2022). Ionescu-Feleaga, Liliana ; Ferrat, Yann ; Barbu, Elena M. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022500081. Full description at Econpapers || Download paper | 4 |
| 11 | 2019 | Do Family Firms Choose Conservative Accounting Practices?. (2019). Shaw, Tara Shankar ; Raithatha, Mehul. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:04:n:s1094406019500148. Full description at Econpapers || Download paper | 4 |
| 12 | 2020 | The Effect of Environmental, Social, and Governance Performance Factors on Firmsâ Cost of Debt: International Evidence. (2020). Houqe, Muhammad Nurul ; Richardson, Grant ; Ahmed, Kamran. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500146. Full description at Econpapers || Download paper | 3 |
| 13 | 2021 | Corporate Governance Determinants of Financial Restatements: A Meta-Analysis. (2021). Habib, Ahsan ; Wu, Julia ; Uddin, Md Borhan. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500025. Full description at Econpapers || Download paper | 3 |
| 14 | 2021 | Bridging Accounting and Corporate Governance: New Avenues of Research. (2021). Aguilera, Ruth V ; Lamy, Monica Lopez-Puertas ; Desender, Kurt. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021800019. Full description at Econpapers || Download paper | 3 |
| 15 | 2020 | The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence. (2020). Eierle, Brigitte ; Loy, Thomas R ; Hartlieb, Sven. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:04:n:s1094406020500183. Full description at Econpapers || Download paper | 3 |
| 16 | 2019 | Auditor-Provided Tax Services and Accounting for Tax Uncertainty. (2019). Burggraef, Stephan ; Watrin, Christoph ; Weiss, Falko. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500112. Full description at Econpapers || Download paper | 3 |
| 17 | 2019 | Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home. (2019). Zhang, Jing ; Krishnan, Gopal V. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500033. Full description at Econpapers || Download paper | 3 |
| 18 | 2020 | To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions. (2020). Gottsche, Max ; Steindl, Tobias ; Kuster, Stephan. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500122. Full description at Econpapers || Download paper | 2 |
| 19 | 2019 | The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. (2019). Askarany, Davood ; Yazdifar, Hassan ; Alam, Ashraful ; Nasseri, Ahmad ; Wickramasinghe, Danture. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500045. Full description at Econpapers || Download paper | 2 |
| 20 | 2020 | Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains. (2020). Ngo, Thanh N ; Jory, Surendranath R ; Farooqi, Javeria. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:02:n:s1094406020500092. Full description at Econpapers || Download paper | 2 |
| 21 | 2019 | The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. (2019). Askarany, Davood ; Yazdifar, Hassan ; Alam, Ashraful ; Nasseri, Ahmad ; Wickramasinghe, Danture. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500045. Full description at Econpapers || Download paper | 2 |
| 22 | 2020 | The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3. (2020). Ntim, Collins ; Gyapong, Ernest ; Ehalaiye, Dimu ; Tunyi, Abongeh A. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:02:n:s1094406020500080. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 19
| Year | Title | |
|---|---|---|
| 2023 | May board committees reduce the probability of financial distress? A survival analysis on Italian listed companies. (2023). Santulli, Rosalia ; Gallucci, Carmen ; Brogi, Marina ; Lagasio, Valentina. In: International Review of Financial Analysis. RePEc:eee:finana:v:87:y:2023:i:c:s1057521923000777. Full description at Econpapers || Download paper | |
| 2023 | Board Attributes and Corporate Social Responsibility: A Systematic Literature Review and Future Research Perspectives. (2023). Agrawal, Anita ; Pahuja, Shuchi. In: Indian Journal of Corporate Governance. RePEc:sae:ijcgvn:v:16:y:2023:i:1:p:108-138. Full description at Econpapers || Download paper | |
| 2023 | CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda. (2023). Elmagrhi, Mohamed H ; Zras, Anis ; Ntim, Collins G ; Alatawi, Ibrahim A. In: International Review of Financial Analysis. RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002508. Full description at Econpapers || Download paper | |
| 2023 | The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research. (2023). Velte, Patrick. In: Management Review Quarterly. RePEc:spr:manrev:v:73:y:2023:i:1:d:10.1007_s11301-021-00244-7. Full description at Econpapers || Download paper | |
| 2023 | The impact of external auditors on firmsâ financial restatements: a review of archival studies and implications for future research. (2023). Velte, Patrick. In: Management Review Quarterly. RePEc:spr:manrev:v:73:y:2023:i:3:d:10.1007_s11301-022-00264-x. Full description at Econpapers || Download paper | |
| 2023 | Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries. (2023). Martins, Orleans Silva ; Black, Ervin L ; Loureno, Isabel ; Viana, JR. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s106195182300023x. Full description at Econpapers || Download paper | |
| 2023 | Sensitivity of market performance to social risk index: Evidence from global listed companies in logistics and transportation industry. (2023). Najaf, Khakan ; Frederico, Guilherme F ; Nasrallah, Nohade ; Atayah, Osama F ; Dhiaf, Mohamed M ; Marashdeh, Hazem. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:87:y:2023:i:pa:s0038012123000368. 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 going abroad lead to going green? Firm outward foreign direct investment and domestic environmental performance. (2023). Zhong, Qiqi ; Sun, Hongfeng ; Luo, LE ; Long, Wenbin. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:1:p:484-498. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | Stock market reactions to US Consumer Product Safety Commission enforcement actions. (2023). Othman, Radiah ; Ameer, Rashid. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:3:p:3709-3735. Full description at Econpapers || Download paper | |
| 2023 | Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins. (2023). Tang, Michael ; Jung, Michael J ; Chen, Jing. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:6:s0890838923000586. Full description at Econpapers || Download paper | |
| 2023 | ||
| 2023 | IFRS, financial development and income inequality: An empirical study using mediation analysis. (2023). Gal, Graham ; Akisik, Orhan. In: Economic Systems. RePEc:eee:ecosys:v:47:y:2023:i:2:s0939362522001315. Full description at Econpapers || Download paper | |
| 2023 | Accounting classification in the era of International Financial Reporting Standards: The case of Africa. (2023). Agyeman, Charles ; Shah, Neeta ; Elad, Charles. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000253. Full description at Econpapers || Download paper | |
| 2023 | The power of culture: Does Confucian culture contribute to corporate environmental information disclosure?. (2023). Yang, Shu ; Li, Haidong ; Wang, Shanyong ; Chao, Shujun. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2435-2456. 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 | The relationship between cash flow uncertainty and extreme risk: International evidence. (2023). Wu, Lin-Tan ; Lee, Chien-Chiang ; Wang, Chih-Wei. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:77:y:2023:i:c:s0927538x22002220. Full description at Econpapers || Download paper | |
| 2023 | Gender, Legal Origin, and Accounting Disclosure: Evidence from More Than 140,000 Firms. (2023). Odewunmi, Samuel ; Omolo, Martha A ; Ogunmokun, Olapeju C ; Oyekola, Olayinka. In: Discussion Papers. RePEc:exe:wpaper:2313. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2023
| Year | Citing document |
|---|
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | Inward FDI, IFRS Adoption and Institutional Quality: Insights from the MENA Countries. (2022). CieÅlik, Andrzej ; Hamza, Sarhad ; Cielik, Andrzej. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:47-:d:845410. Full description at Econpapers || Download paper |
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China. (2021). Wu, Yue ; Ntim, Collins G ; Elmagrhi, Mohamed H. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:5:p:2313-2331. Full description at Econpapers || Download paper | |
| 2021 | Does air pollution change a firms business strategy for employing capital and labor?. (2021). Chan, Kam C ; Wu, Junfeng ; Liu, Baohua. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:3671-3685. Full description at Econpapers || Download paper | |
| 2021 | The Impact of Board Diversity, CEO Characteristics, and Board Committees on Financial Performance in the Case of Romanian Companies. (2021). Micu, Carmen Daniela ; Dumitrescu, Dalina ; Mihail, Bogdan Aurelian ; Lobda, Adriana. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2021:i:1:p:7-:d:714960. Full description at Econpapers || Download paper |
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | Information asymmetry and dividend policy of Sarbanes-Oxley Act. (2020). Sayour, Nagham ; Matar, Ghida ; Harakeh, Mostafa. In: Journal of Economic Studies. RePEc:eme:jespps:jes-08-2019-0355. Full description at Econpapers || Download paper |
10 most frequent citing series