Asian Journal of Accounting Research / Emerald Group Publishing Limited
Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
3
Impact Factor (IF)
0.16
5 Years IF
0.24
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 | |
| 2020 | 0 | 0.64 | 0 | 0 | 16 | 16 | 4 | 0 | 0 | 0 | 0 | 0 | 0.3 | |||||
| 2021 | 0 | 0.74 | 0.03 | 0 | 22 | 38 | 20 | 1 | 1 | 16 | 16 | 0 | 1 | 0.05 | 0.27 | |||
| 2022 | 0 | 0.74 | 0 | 0 | 26 | 64 | 6 | 1 | 38 | 38 | 0 | 0 | 0.22 | |||||
| 2023 | 0.04 | 0.7 | 0.04 | 0.05 | 19 | 83 | 8 | 3 | 4 | 48 | 2 | 64 | 3 | 0 | 0 | 0.2 | ||
| 2024 | 0.16 | 0.82 | 0.19 | 0.24 | 31 | 114 | 7 | 22 | 26 | 45 | 7 | 83 | 20 | 0 | 2 | 0.06 | 0.24 |
| 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 | Debt financing and firm performance: empirical evidence from the Pakistan Stock Exchange. (2021). Khalid, Muhammed Usman ; Azam, Muhammad ; Nazir, Aamir. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-03-2019-0019. Full description at Econpapers || Download paper | 6 |
| 2 | 2021 | How financial literacy moderate the association between behaviour biases and investment decision?. (2021). Singh, Yogita ; Ansari, Mohd Shamim ; Adil, Mohd. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-09-2020-0086. Full description at Econpapers || Download paper | 3 |
| 3 | 2022 | Audit expectation gap: a comprehensive literature review. (2022). Jayamaha, Ariyarathna ; Deepal, Aluthgama Guruge. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-10-2021-0202. Full description at Econpapers || Download paper | 3 |
| 4 | 2023 | Board characteristics and integrated reporting in an emerging market: evidence from India. (2023). Makri, Manimore ; Makan, Leo Themjung ; Kabra, Kailash Chandra. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-02-2022-0050. Full description at Econpapers || Download paper | 3 |
| 5 | 2020 | Strategic management accounting practices: a literature review and opportunity for future research. (2020). Ali, Md Mohobbot ; Rashid, Md Mamunur ; Hossain, Dewan Mahboob. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-06-2019-0051. Full description at Econpapers || Download paper | 3 |
| 6 | 2021 | Corporate governance, internal audit quality and financial reporting quality of financial institutions. (2021). Kaawaase, Twaha Kigongo ; Bananuka, Juma ; Nairuba, Catherine ; Akankunda, Brendah. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-11-2020-0117. Full description at Econpapers || Download paper | 2 |
| 7 | 2021 | Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches. (2021). Ghosh, Ratan ; Saima, Farjana Nur. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-10-2020-0102. Full description at Econpapers || Download paper | 2 |
| 8 | 2022 | Product innovation, firm performance and moderating role of technology capabilities. (2022). Permatasari, Yani ; Haryanto, Sendy Dwi ; Midiantari, Putu Nidia ; Agustia, Dian. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-12-2021-0266. Full description at Econpapers || Download paper | 2 |
| 9 | 2023 | Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study. (2023). Dissanayake, Sulochana ; Ajward, Roshan. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-03-2022-0086. Full description at Econpapers || Download paper | 2 |
| 10 | 2021 | The effect of credit risk management and bank-specific factors on the financial performance of the South Asian commercial banks. (2021). Khan, Zeeshan ; Siddique, Asima. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-08-2020-0071. Full description at Econpapers || Download paper | 2 |
| 11 | 2024 | Assessing the asymmetric cost behavior in China. (2024). Shan, Yuxin ; Richardson, Vernon J ; Cheng, Peng. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-05-2023-0152. Full description at Econpapers || Download paper | 1 |
| 12 | 2024 | Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine Stock Exchange. (2024). Badwan, Nemer ; Talawa, Mohammed. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-11-2023-0385. Full description at Econpapers || Download paper | 1 |
| 13 | 2021 | Audit committee effectiveness, internal audit function and sustainability reporting practices. (2021). Tumwebaze, Zainabu ; Kaawaase, Twaha Kigongo ; Bananuka, Juma ; Mutesasira, Fred ; Bonareri, Caroline Tirisa. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-03-2021-0036. Full description at Econpapers || Download paper | 1 |
| 14 | 2021 | Behavioural errors and stock market investment decisions: recent evidence from Pakistan. (2021). Tariq, Yasir Bin ; Ur, Mamoon ; Rashid, Kashif. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-07-2020-0065. Full description at Econpapers || Download paper | 1 |
| 15 | 2024 | The moderating role of board diversity on the relationship between ownership structure and real earnings management. (2024). Wan, Wan Fadzilah ; Abdul-Hamid, Mohamad Ali ; Akter, Aklima. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-10-2022-0307. Full description at Econpapers || Download paper | 1 |
| 16 | 2022 | Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy. (2022). Soroushyar, Afsaneh. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-01-2022-0020. Full description at Econpapers || Download paper | 1 |
| 17 | 2024 | A panel data analysis of the effect of audit quality on financial statement fraud. (2024). Nejad, Maryam Yousefi ; Othman, Jaizah ; Khan, Ahmed Sarwar. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-04-2023-0112. Full description at Econpapers || Download paper | 1 |
| 18 | 2021 | Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh. (2021). Chaity, Naznin Sultana ; Zahidul, K M. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-09-2020-0080. Full description at Econpapers || Download paper | 1 |
| 19 | 2021 | Revenue diversification and financial sustainability of microfinance institutions. (2021). Githaiga, Peter Nderitu. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-11-2020-0122. Full description at Econpapers || Download paper | 1 |
| 20 | 2022 | Impacts of corporate announcements on stock returns during the global pandemic: evidence from the Indian stock market. (2022). Pandey, Dharen ; Kumari, Vineeta ; Tiwari, Brajesh Kumar. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-06-2021-0097. Full description at Econpapers || Download paper | 1 |
| 21 | 2021 | Resilience of Islamic cryptocurrency markets to Covid-19 shocks and the Federal Reserve policy. (2021). Mnif, Emna ; Jarboui, Anis. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-01-2021-0004. Full description at Econpapers || Download paper | 1 |
| 22 | 2023 | The investment behavior of politically connected firms in Indonesia. (2023). Natalia, Maria ; Leliana, Leliana ; Joni, Joni. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-12-2022-0416. Full description at Econpapers || Download paper | 1 |
| 23 | 2023 | COVID-19 outbreak and earnings management practice: case of Tunisia. (2023). Garfatta, Riadh ; Hamza, Mouna ; Zorgati, Imen. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-04-2022-0129. Full description at Econpapers || Download paper | 1 |
| 24 | 2020 | The analysis of influencing factors on the going concern audit opinion â a study in manufacturing firms in Indonesia. (2020). Averio, Thomas. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-09-2020-0078. Full description at Econpapers || Download paper | 1 |
| 25 | 2024 | Cognitive board diversity and profitability â evidence from Islamic banks in Southeast Asia. (2024). Mukhibad, Hasan ; Falikhatun, Falikhatun ; Setiawan, Doddy ; Aryani, Anni Y. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-02-2023-0034. Full description at Econpapers || Download paper | 1 |
| 26 | 2020 | Human capital, income diversification and bank performanceâan empirical study of East African banks. (2020). Githaiga, Peter Nderitu. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-06-2020-0041. Full description at Econpapers || Download paper | 1 |
| 27 | 2023 | Does CEO power moderate the link between labor productivity and financial performance: agency theory or stewardship theory. (2023). Aliahmadi, Saeid. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-04-2022-0111. Full description at Econpapers || Download paper | 1 |
| 28 | 2025 | The role of integrated reporting and earnings management on the combined assurance and capital market liquidity relationship. (2025). Donkor, Augustine ; Djajadikerta, Hadrian Geri ; Trireksani, Terri. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-08-2024-0318. Full description at Econpapers || Download paper | 1 |
| 29 | 2021 | Real earnings management and stock returns: moderating role of cross-sectional effects. (2021). Bansal, Manish ; Choudhary, Bhawna ; Ali, Asgar. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-11-2020-0107. Full description at Econpapers || Download paper | 1 |
| 30 | 2024 | Anti-corruption policy and earnings management: do women in monitoring roles matter?. (2024). Rahajeng, Dian ; Ratu, Dewi Mustika. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-09-2023-0327. Full description at Econpapers || Download paper | 1 |
| 31 | 2024 | Financial reporting quality, industrial revolution 4.0 and social well-being among Malaysian public companies. (2024). Wan, Wan Adibah ; Lode, Nor Asma ; Marzuki, Marziana Madah. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-12-2021-0263. Full description at Econpapers || Download paper | 1 |
| 32 | 2023 | The effect of hashrate, transaction volume, social media and macroeconomics on Bitcoin before and during the COVID-19 pandemic. (2023). Amanda, Citra ; Sun, Yen ; Centana, Berty Caroline. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-10-2022-0319. Full description at Econpapers || Download paper | 1 |
| 33 | 2024 | Enhancing the accuracy of stock return movement prediction in Indonesia through recent fundamental value incorporation in multilayer perceptron. (2024). Agusta, Stiven ; Wijayana, Singgih ; Mustakini, Jogiyanto Hartono ; Rakhman, Fuad. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-01-2024-0006. 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 | Debt financing and firm performance: empirical evidence from the Pakistan Stock Exchange. (2021). Khalid, Muhammed Usman ; Azam, Muhammad ; Nazir, Aamir. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-03-2019-0019. Full description at Econpapers || Download paper | 6 |
| 2 | 2021 | How financial literacy moderate the association between behaviour biases and investment decision?. (2021). Singh, Yogita ; Ansari, Mohd Shamim ; Adil, Mohd. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-09-2020-0086. Full description at Econpapers || Download paper | 3 |
| 3 | 2022 | Audit expectation gap: a comprehensive literature review. (2022). Jayamaha, Ariyarathna ; Deepal, Aluthgama Guruge. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-10-2021-0202. Full description at Econpapers || Download paper | 3 |
| 4 | 2020 | Strategic management accounting practices: a literature review and opportunity for future research. (2020). Ali, Md Mohobbot ; Rashid, Md Mamunur ; Hossain, Dewan Mahboob. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-06-2019-0051. Full description at Econpapers || Download paper | 3 |
| 5 | 2023 | Board characteristics and integrated reporting in an emerging market: evidence from India. (2023). Makri, Manimore ; Makan, Leo Themjung ; Kabra, Kailash Chandra. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-02-2022-0050. Full description at Econpapers || Download paper | 3 |
| 6 | 2022 | Product innovation, firm performance and moderating role of technology capabilities. (2022). Permatasari, Yani ; Haryanto, Sendy Dwi ; Midiantari, Putu Nidia ; Agustia, Dian. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-12-2021-0266. Full description at Econpapers || Download paper | 2 |
| 7 | 2021 | Corporate governance, internal audit quality and financial reporting quality of financial institutions. (2021). Kaawaase, Twaha Kigongo ; Bananuka, Juma ; Nairuba, Catherine ; Akankunda, Brendah. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-11-2020-0117. Full description at Econpapers || Download paper | 2 |
| 8 | 2021 | The effect of credit risk management and bank-specific factors on the financial performance of the South Asian commercial banks. (2021). Khan, Zeeshan ; Siddique, Asima. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-08-2020-0071. Full description at Econpapers || Download paper | 2 |
| 9 | 2023 | Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study. (2023). Dissanayake, Sulochana ; Ajward, Roshan. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-03-2022-0086. Full description at Econpapers || Download paper | 2 |
| 10 | 2021 | Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches. (2021). Ghosh, Ratan ; Saima, Farjana Nur. In: Asian Journal of Accounting Research. RePEc:eme:ajarpp:ajar-10-2020-0102. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 7
| Year | Title | |
|---|---|---|
| 2024 | The Impact of Covid-19 on Earnings Management: Empirical Evidence from Vietnam. (2024). Khanh, Nguyen Ngoc ; Dang, Anh Tuan. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241266974. Full description at Econpapers || Download paper | |
| 2024 | Does a higher hashrate strengthen Bitcoin network security?. (2024). Kim, Daehan ; Webb, Robert I ; Ryu, Doojin. In: Financial Innovation. RePEc:spr:fininn:v:10:y:2024:i:1:d:10.1186_s40854-023-00599-8. Full description at Econpapers || Download paper | |
| 2024 | Auditing for fraud and corruption: A public-interest-based definition and analysis. (2024). Sargiacomo, Massimo ; Ianni, Luca ; Everett, Jeff ; D'Andreamatteo, Antonio. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838924000945. Full description at Econpapers || Download paper | |
| 2024 | Expectation Gap: the Story of the Auditors Necessary and Impossible Mission. (2024). Niculescu, Maria ; Burlaud, Alain. In: The Audit Financiar journal. RePEc:aud:audfin:v:22:y:2024:i:176:p:695. Full description at Econpapers || Download paper | |
| 2024 | Stock market reaction to mandatory sustainability reporting: Does carbonâintensity and environmental, social, and governance reputation matter?. (2024). Pandey, Dharen ; Alahdal, Waleed M ; Hashim, Hafiza Aishah. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:9116-9140. Full description at Econpapers || Download paper | |
| 2024 | Accounting Comparability and Labor Productivity: Evidence from Chinaâs A-Share Listed Firms. (2024). Zhen, GU ; Xiangxiang, Chen. In: Economics - The Open-Access, Open-Assessment Journal. RePEc:bpj:econoa:v:18:y:2024:i:1:p:20:n:1032. Full description at Econpapers || Download paper | |
| 2024 | The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality. (2024). El-Deeb, Mohamed Samy ; Mohamed, Lana. In: Future Business Journal. RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00340-6. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 2024 | Board independence, litigation risk, and expense stickiness: Moderating role of economic policy. (2024). Zhao, Liang ; Tu, Yongqian ; Tan, Haoyu ; Liu, Dongming. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005805. Full description at Econpapers || Download paper | |
| 2024 | Green Innovation and firm Performance: An Empirical Study of Chinas Power Industry. (2024). Azmi, Nurul Azlin ; Raja, Raja Adzrin ; Zhang, Xiaoyuan ; Wang, Shenglian. In: Information Management and Business Review. RePEc:rnd:arimbr:v:16:y:2024:i:3:p:913-923. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document |
|---|
Recent citations received in 2022
| Year | Citing document |
|---|
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | On extreme value theory in the presence of technical trend: pre and post Covid-19 analysis of cryptocurrency markets. (2021). Govindan, Saji Thazhungal. In: Journal of Financial Economic Policy. RePEc:eme:jfeppp:jfep-09-2021-0242. Full description at Econpapers || Download paper |
10 most frequent citing series