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Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
12
Impact Factor (IF)
0
5 Years IF
1.62
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
2013 0 0.54 0 0 7 7 54 0 0 0 0 0 0.24
2014 0.14 0.53 0.1 0.14 3 10 14 1 1 7 1 7 1 0 0 0.22
2015 0.2 0.53 0.17 0.2 8 18 161 3 4 10 2 10 2 0 1 0.13 0.22
2016 0.45 0.5 0.44 0.56 7 25 184 11 15 11 5 18 10 3 27.3 1 0.14 0.2
2017 1.4 0.52 0.93 1.08 5 30 39 28 43 15 21 25 27 1 3.6 0 0.21
2018 1.17 0.53 1.21 1.5 9 39 44 47 90 12 14 30 45 2 4.3 0 0.22
2019 0.5 0.54 0.98 1.31 13 52 97 51 141 14 7 32 42 1 2 1 0.08 0.21
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
12015Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16.

Full description at Econpapers || Download paper

86
22016The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35.

Full description at Econpapers || Download paper

75
32016Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64.

Full description at Econpapers || Download paper

67
42016The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Rohatschek, Roman ; Plckinger, Martin ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75.

Full description at Econpapers || Download paper

38
52015Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38.

Full description at Econpapers || Download paper

35
62017Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:1-13.

Full description at Econpapers || Download paper

24
72018Whistleblowing on accounting-related misconduct: A synthesis of the literature. (2018). Xiao, Xinning ; Lee, Gladys. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:22-46.

Full description at Econpapers || Download paper

22
82019Internal control in accounting research: A review. (2019). Hay, David ; Chalmers, Keryn ; Khlif, Hichem. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:80-103.

Full description at Econpapers || Download paper

22
92019Taxes and firm size: Political cost or political power?. (2019). Belz, Thomas ; von Hagen, Dominik ; Steffens, Christian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:1-28.

Full description at Econpapers || Download paper

20
102013Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87.

Full description at Econpapers || Download paper

18
112015Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57.

Full description at Econpapers || Download paper

16
122015A review of meta-analytic research in accounting. (2015). Chalmers, Keryn ; Khlif, Hichem. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27.

Full description at Econpapers || Download paper

14
132019Modeling and interpreting regressions with interactions. (2019). Seida, Jim A ; Burks, Jeffrey J ; Randolph, David W. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:61-79.

Full description at Econpapers || Download paper

12
142013A summary of 10 years of PCAOB research: What have we learned?. (2013). Barnes, Michael ; Abernathy, John L ; Stefaniak, Chad. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60.

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12
152019lead Independent Directors: Good governance or window dressing?. (2019). Lamoreaux, Phillip T ; Litov, Lubomir P ; Mauler, Landon M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:47-69.

Full description at Econpapers || Download paper

10
162017Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Perotti, Pietro ; Gross, Christian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:1-22.

Full description at Econpapers || Download paper

9
172019A review of derivatives research in accounting and suggestions for future work. (2019). Pierce, Spencer R ; Mauler, Landon M ; Campbell, John L. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:44-60.

Full description at Econpapers || Download paper

9
182018Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:47-62.

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9
192013Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:1-29.

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9
202014The development and intellectual structure of continuous auditing research. (2014). Chiu, Victoria ; Liu, QI ; Vasarhelyi, Miklos A. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:37-57.

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8
212013Multinational transfer pricing: A transaction cost and resource based view. (2013). Leitch, Robert ; Cecchini, Mark ; Strobel, Caroline. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:31-48.

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7
222016Industry competition and fundamental analysis. (2016). Safdar, Irfan. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:36-54.

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6
232015Towards a conceptual framework on the categorization of stereotypical perceptions in accounting. (2015). Dellaportas, Steven ; Richardson, Peter ; Perera, Luckmika. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:28-46.

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6
242019How do restatements affect outside directors and boards? A review of the literature. (2019). Street, Daniel A ; Hermanson, Dana R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:19-46.

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5
252019Examination and implications of experimental research on investor perceptions. (2019). Martin, Rachel. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:145-169.

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5
262019Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections. (2019). Madini, Paola ; Bisbe, Josep ; Kruis, Anne-Marie. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:124-144.

Full description at Econpapers || Download paper

5
272019Production and dissemination of corporate information in social media: A review. (2019). Li, Yutao ; Luo, Yan ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:29-43.

Full description at Econpapers || Download paper

5
282014Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36.

Full description at Econpapers || Download paper

5
292015Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities. (2015). , Nicole ; Gray, Glen L. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:77-103.

Full description at Econpapers || Download paper

4
302017Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:23-51.

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4
312013A literature synthesis of experimental studies on management earnings guidance. (2013). Han, Jun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:49-70.

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4
322013Review of choice-based, matched, and other stratified sample studies in auditing research. (2013). Shin, Yong-Chul ; Karan, Vijay ; Stuart, Iris ; Cram, Donald P. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:88-113.

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3
332018Is earnings management sensitive to discount rates?. (2018). Tronnes, Per C ; Wong, Leon ; Ittonen, Kim ; Haga, Jesper. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:75-88.

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3
342018Future research directions at the intersection between cognitive neuroscience research and auditors€™ professional skepticism. (2018). Olsen, Carmen ; Gold, Anna. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:127-141.

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3
352019The information content of operations-related disclosures. (2019). Ma, Guang. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:87-107.

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3
362017What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions. (2017). Merz, Alexander. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:14-33.

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3
372018No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms€™ audit fees and audit quality?. (2018). Reichelt, Kenneth J ; Soileau, Jared S ; Johnson, Elizabeth. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:106-126.

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3
382015Auditor evaluation of others€™ credibility: A review of experimental studies on determinants and consequences. (2015). Maksymov, Eldar. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:104-124.

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2
392013The outcome effect €“ A review and implications for future research. (2013). Mertins, Lasse ; Long, James H ; Salbador, Debra. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:2-30.

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2
402018Studies on the impact of accounting information and assurance on commercial lending judgments. (2018). Schneider, Arnold. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:63-74.

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2
412014Prospect Theory predictions in the field: Risk seekers in settings of weak accounting controls. (2014). Abdel-Khalik, Rashad A. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:58-84.

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2
422018Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature. (2018). Schreder, Max. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:142-172.

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1
432019The tradeoff between relevance and comparability in segment reporting. (2019). Hinson, Lisa ; Wu, Jennifer ; Weng, Diana. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:70-86.

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1
442019Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis. (2019). Cao, Yiting ; Zhao, Xin ; Dong, Qi Flora ; Deshmukh, Ashutosh. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:108-123.

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1
452018Do audit firm rotation, auditor retention, and joint audits matter? €“ An experimental investigation of bank directors and institutional investors perceptions. (2018). Quick, Reiner ; Schmidt, Florian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:1-21.

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1
462015Ego depletion: Applications and implications for auditing research. (2015). Hurley, Patrick J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:47-76.

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1
472018Who€™s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research. (2018). Coats, Jennifer C ; Rankin, Frederick W ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:89-105.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64.

Full description at Econpapers || Download paper

25
22016The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35.

Full description at Econpapers || Download paper

21
32015Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16.

Full description at Econpapers || Download paper

15
42019Taxes and firm size: Political cost or political power?. (2019). Belz, Thomas ; von Hagen, Dominik ; Steffens, Christian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:1-28.

Full description at Econpapers || Download paper

14
52019Internal control in accounting research: A review. (2019). Hay, David ; Chalmers, Keryn ; Khlif, Hichem. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:80-103.

Full description at Econpapers || Download paper

13
62016The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Rohatschek, Roman ; Plckinger, Martin ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75.

Full description at Econpapers || Download paper

9
72017Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:1-13.

Full description at Econpapers || Download paper

9
82019Modeling and interpreting regressions with interactions. (2019). Seida, Jim A ; Burks, Jeffrey J ; Randolph, David W. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:61-79.

Full description at Econpapers || Download paper

7
92019lead Independent Directors: Good governance or window dressing?. (2019). Lamoreaux, Phillip T ; Litov, Lubomir P ; Mauler, Landon M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:47-69.

Full description at Econpapers || Download paper

6
102018Whistleblowing on accounting-related misconduct: A synthesis of the literature. (2018). Xiao, Xinning ; Lee, Gladys. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:22-46.

Full description at Econpapers || Download paper

5
112015Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38.

Full description at Econpapers || Download paper

5
122015A review of meta-analytic research in accounting. (2015). Chalmers, Keryn ; Khlif, Hichem. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27.

Full description at Econpapers || Download paper

4
132019A review of derivatives research in accounting and suggestions for future work. (2019). Pierce, Spencer R ; Mauler, Landon M ; Campbell, John L. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:44-60.

Full description at Econpapers || Download paper

4
142019How do restatements affect outside directors and boards? A review of the literature. (2019). Street, Daniel A ; Hermanson, Dana R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:19-46.

Full description at Econpapers || Download paper

4
152018Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:47-62.

Full description at Econpapers || Download paper

3
162013Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87.

Full description at Econpapers || Download paper

3
172014Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36.

Full description at Econpapers || Download paper

3
182017Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Perotti, Pietro ; Gross, Christian. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:1-22.

Full description at Econpapers || Download paper

3
192018Future research directions at the intersection between cognitive neuroscience research and auditors€™ professional skepticism. (2018). Olsen, Carmen ; Gold, Anna. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:127-141.

Full description at Econpapers || Download paper

3
202015Auditor evaluation of others€™ credibility: A review of experimental studies on determinants and consequences. (2015). Maksymov, Eldar. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:104-124.

Full description at Econpapers || Download paper

2
212019The information content of operations-related disclosures. (2019). Ma, Guang. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:87-107.

Full description at Econpapers || Download paper

2
222019Production and dissemination of corporate information in social media: A review. (2019). Li, Yutao ; Luo, Yan ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:29-43.

Full description at Econpapers || Download paper

2
232015Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57.

Full description at Econpapers || Download paper

2
242016Industry competition and fundamental analysis. (2016). Safdar, Irfan. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:36-54.

Full description at Econpapers || Download paper

2
252017Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:23-51.

Full description at Econpapers || Download paper

2
262018No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms€™ audit fees and audit quality?. (2018). Reichelt, Kenneth J ; Soileau, Jared S ; Johnson, Elizabeth. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:106-126.

Full description at Econpapers || Download paper

2
272015Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities. (2015). , Nicole ; Gray, Glen L. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:77-103.

Full description at Econpapers || Download paper

2
282019Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections. (2019). Madini, Paola ; Bisbe, Josep ; Kruis, Anne-Marie. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:124-144.

Full description at Econpapers || Download paper

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