Journal of Accounting Literature / Emerald Group Publishing Limited
Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
10
Impact Factor (IF)
0.3
5 Years IF
0.49
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 | 8 | 8 | 11 | 0 | 0 | 0 | 0 | 0 | 0.24 | |||||
| 2014 | 0 | 0.53 | 0 | 0 | 3 | 11 | 5 | 0 | 8 | 8 | 0 | 0 | 0.22 | |||||
| 2015 | 0 | 0.53 | 0 | 0 | 8 | 19 | 62 | 0 | 11 | 11 | 0 | 0 | 0.22 | |||||
| 2016 | 0 | 0.5 | 0 | 0 | 7 | 26 | 84 | 0 | 11 | 19 | 0 | 0 | 0.2 | |||||
| 2017 | 0 | 0.52 | 0 | 0 | 8 | 34 | 22 | 0 | 15 | 26 | 0 | 0 | 0.21 | |||||
| 2018 | 0 | 0.53 | 0 | 0 | 16 | 50 | 72 | 0 | 15 | 34 | 0 | 0 | 0.22 | |||||
| 2019 | 0 | 0.54 | 0 | 0 | 10 | 60 | 35 | 0 | 24 | 42 | 0 | 0 | 0.21 | |||||
| 2021 | 0 | 0.74 | 0.03 | 0.05 | 3 | 63 | 1 | 2 | 5 | 10 | 41 | 2 | 0 | 0 | 0.27 | |||
| 2022 | 0 | 0.74 | 0.15 | 0.11 | 11 | 74 | 21 | 11 | 16 | 3 | 37 | 4 | 0 | 0 | 0.22 | |||
| 2023 | 0.5 | 0.7 | 0.79 | 0.98 | 58 | 132 | 25 | 104 | 120 | 14 | 7 | 40 | 39 | 7 | 6.7 | 3 | 0.05 | 0.2 |
| 2024 | 0.3 | 0.82 | 1.03 | 0.49 | 17 | 149 | 4 | 153 | 273 | 69 | 21 | 82 | 40 | 0 | 1 | 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 | 2015 | Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Beryl ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.03.001. Full description at Econpapers || Download paper | 35 |
| 2 | 2016 | Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.05.003. Full description at Econpapers || Download paper | 32 |
| 3 | 2016 | The 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:eme:jalpps:j.acclit.2016.09.003. Full description at Econpapers || Download paper | 32 |
| 4 | 2016 | The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Rohatschek, Roman ; Plockinger, Martin ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.002. Full description at Econpapers || Download paper | 19 |
| 5 | 2018 | Risk reporting: A review of the literature and implications for future researchâ©. (2018). Elshandidy, Tamer ; Abraham, Santhosh ; Shrives, Philip J ; Bamber, Matt. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.12.001. Full description at Econpapers || Download paper | 17 |
| 6 | 2018 | Big data techniques in auditing research and practice: Current trends and future opportunities. (2018). Gepp, Adrian ; Smith, Tom ; Oneill, Terrence J ; Linnenluecke, Martina K. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.05.003. Full description at Econpapers || Download paper | 14 |
| 7 | 2015 | Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.02.001. Full description at Econpapers || Download paper | 13 |
| 8 | 2018 | Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda. (2018). Velte, Patrick ; Obermann, Jorn. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.02.001. Full description at Econpapers || Download paper | 11 |
| 9 | 2018 | Whistleblowing on accountingy-related misconduct: A synthesis of the literature. (2018). Xiao, Xinning ; Lee, Gladys. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.003. Full description at Econpapers || Download paper | 11 |
| 10 | 2022 | The link and spillovers between clean energy and fossil fuels market: a systematic literature review. (2022). Xia, Summer. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0087. Full description at Econpapers || Download paper | 10 |
| 11 | 2017 | Whistleblowing 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:eme:jalpps:j.acclit.2017.05.001. Full description at Econpapers || Download paper | 8 |
| 12 | 2019 | How 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:eme:jalpps:j.acclit.2019.07.001. Full description at Econpapers || Download paper | 7 |
| 13 | 2023 | A literature survey of corporate failure prediction models. (2023). Jones, Stewart. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0086. Full description at Econpapers || Download paper | 7 |
| 14 | 2019 | Production and dissemination of corporate information in social media: A review. (2019). Li, Yutao ; Luo, Yan ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.02.002. Full description at Econpapers || Download paper | 7 |
| 15 | 2019 | lead Independent Directors: Good governance or window dressing?. (2019). Lamoreaux, Phillip T ; Litov, Lubomir P ; Mauler, Landon M. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.06.001. Full description at Econpapers || Download paper | 6 |
| 16 | 2015 | Aggregate earnings and why they matterâ©. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.01.001. Full description at Econpapers || Download paper | 6 |
| 17 | 2014 | Performance feedback in the audit environment: A review and synthesis of research on the behavioral effectsâ©. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2014.07.001. Full description at Econpapers || Download paper | 5 |
| 18 | 2013 | Financial 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:eme:jalpps:j.acclit.2013.10.003. Full description at Econpapers || Download paper | 5 |
| 19 | 2017 | Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.07.001. Full description at Econpapers || Download paper | 5 |
| 20 | 2019 | Examination and implications of experimental research on investor perceptions. (2019). Martin, Rachel. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.001. Full description at Econpapers || Download paper | 5 |
| 21 | 2019 | A 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:eme:jalpps:j.acclit.2019.02.001. Full description at Econpapers || Download paper | 5 |
| 22 | 2022 | Supervision or collusion? CEOâCFO social ties and financial reporting quality. (2022). Meng, Yijun ; Fang, Xingtong ; He, Kaigang ; Ye, Jianfang. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2022-0031. Full description at Econpapers || Download paper | 4 |
| 23 | 2017 | Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Perotti, Pietro ; Gross, Christian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.09.002. Full description at Econpapers || Download paper | 4 |
| 24 | 2015 | A review of meta-analytic research in accounting. (2015). Chalmers, Keryn ; Khlif, Hichem. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.09.001. Full description at Econpapers || Download paper | 4 |
| 25 | 2018 | Future research directions at the intersection between cognitive neuroscience research and auditorsâ professional skepticism. (2018). Olsen, Carmen ; Gold, Anna. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.006. Full description at Econpapers || Download paper | 4 |
| 26 | 2024 | Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies. (2024). Lodhi, Rab Nawaz ; del Gesso, Carla. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2023-0143. Full description at Econpapers || Download paper | 4 |
| 27 | 2018 | Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics. (2018). Vasarhelyi, Miklos A ; Appelbaum, Deniz A ; Kogan, Alex. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.001. Full description at Econpapers || Download paper | 3 |
| 28 | 2018 | Testing 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:eme:jalpps:j.acclit.2018.02.002. Full description at Econpapers || Download paper | 3 |
| 29 | 2022 | Reverse mergers and stock price crash risk: evidence from China. (2022). Cheng, Zijian ; Liu, Zhangxin ; Xie, Jiaxin. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0085. Full description at Econpapers || Download paper | 3 |
| 30 | 2022 | Board characteristics and negative disclosure tone. (2022). Miihkinen, Antti ; Martikainen, Minna ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2022-0033. Full description at Econpapers || Download paper | 3 |
| 31 | 2018 | Do audit firm rotation, auditor retention, and joint audits matter? â An experimental investigation of bank directors and institutional investors perceptions. (2018). Quick, Reiner ; Schmidt, Florian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.003. Full description at Econpapers || Download paper | 3 |
| 32 | 2016 | Industry competition and fundamental analysis. (2016). Safdar, Irfan. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.001. Full description at Econpapers || Download paper | 3 |
| 33 | 2023 | Industrial robots and firm innovation: big data evidence from China. (2023). Zhong, Huijie ; Yan, Chao ; Chan, Kam C ; Zhang, Xinran. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-06-2023-0098. Full description at Econpapers || Download paper | 3 |
| 34 | 2013 | Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.09.001. Full description at Econpapers || Download paper | 3 |
| 35 | 2018 | No news is bad news: Do PCAOB part II reports have an effect on annually inspected firmsâ audit fees and audit quality?. (2018). Reichelt, Kenneth J ; Soileau, Jared S ; Johnson, Elizabeth. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.002. Full description at Econpapers || Download paper | 2 |
| 36 | 2019 | The information content of operations-related disclosures. (2019). Ma, Guang. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.004. Full description at Econpapers || Download paper | 2 |
| 37 | 2018 | Is earnings management sensitive to discount rates?. (2018). Tronnes, Per C ; Wong, Leon ; Ittonen, Kim ; Haga, Jesper. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.001. Full description at Econpapers || Download paper | 2 |
| 38 | 2015 | Auditor evaluation of othersâ credibility: A review of experimental studies on determinants and consequencesâ©. (2015). Maksymov, Eldar. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.10.003. Full description at Econpapers || Download paper | 2 |
| 39 | 2019 | The tradeoff between relevance and comparability in segment reportingâ©. (2019). Hinson, Lisa ; Wu, Jennifer ; Weng, Diana. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.003. Full description at Econpapers || Download paper | 2 |
| 40 | 2017 | Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research. (2017). Keune, Timothy M ; Quick, Linda A. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.09.001. Full description at Econpapers || Download paper | 2 |
| 41 | 2013 | Multinational transfer pricing: A transaction cost and resource based view. (2013). Leitch, Robert ; Cecchini, Mark ; Strobel, Caroline. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.06.001. Full description at Econpapers || Download paper | 2 |
| 42 | 2015 | Moving 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:eme:jalpps:j.acclit.2015.10.002. Full description at Econpapers || Download paper | 2 |
| 43 | 2019 | Responses 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:eme:jalpps:j.acclit.2019.11.002. Full description at Econpapers || Download paper | 2 |
| 44 | 2022 | Financial reporting quality during a crisis: a systematic review. (2022). Saha, Amitav. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-01-2022-0013. Full description at Econpapers || Download paper | 2 |
| 45 | 2023 | A real effect across time: disclosure quality, cost of capital and profitability. (2023). Cai, Cynthia Weiyi. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0084. Full description at Econpapers || Download paper | 2 |
| 46 | 2023 | Are environmental lawsuits related to the cost of bank loans?. (2023). Kent, Pamela Fae ; Obaydin, Ivan ; Richardson, Grant. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-11-2022-0121. Full description at Econpapers || Download paper | 2 |
| 47 | 2023 | Military-experienced senior executives, corporate earnings quality and firm value. (2023). Li, Zhe ; Liu, Xinrui ; Wang, BO. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0089. Full description at Econpapers || Download paper | 2 |
| 48 | 2023 | A bibliometric review of corporate environmental disclosure literature. (2023). Chen, Songsheng ; Manzoor, Shahid ; Arslan, Hafiz Muhammad ; Gerged, Ali Meftah ; Abbas, Ali. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-01-2022-0006. Full description at Econpapers || Download paper | 2 |
| 49 | 2017 | The value of public sector audit: Literature and history. (2017). Hay, David ; Cordery, Carolyn. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.11.001. Full description at Econpapers || Download paper | 2 |
| 50 | 2015 | Towards a conceptual framework on the categorization of stereotypical perceptions in accounting. (2015). Dellaportas, Steven ; Richardson, Peter ; Perera, Luckmika. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.09.002. 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 | 2016 | Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.05.003. Full description at Econpapers || Download paper | 32 |
| 2 | 2015 | Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Beryl ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.03.001. Full description at Econpapers || Download paper | 30 |
| 3 | 2016 | The 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:eme:jalpps:j.acclit.2016.09.003. Full description at Econpapers || Download paper | 29 |
| 4 | 2016 | The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Rohatschek, Roman ; Plockinger, Martin ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.002. Full description at Econpapers || Download paper | 17 |
| 5 | 2018 | Risk reporting: A review of the literature and implications for future researchâ©. (2018). Elshandidy, Tamer ; Abraham, Santhosh ; Shrives, Philip J ; Bamber, Matt. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.12.001. Full description at Econpapers || Download paper | 16 |
| 6 | 2015 | Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.02.001. Full description at Econpapers || Download paper | 13 |
| 7 | 2018 | Big data techniques in auditing research and practice: Current trends and future opportunities. (2018). Gepp, Adrian ; Smith, Tom ; Oneill, Terrence J ; Linnenluecke, Martina K. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.05.003. Full description at Econpapers || Download paper | 12 |
| 8 | 2018 | Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda. (2018). Velte, Patrick ; Obermann, Jorn. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.02.001. Full description at Econpapers || Download paper | 11 |
| 9 | 2018 | Whistleblowing on accountingy-related misconduct: A synthesis of the literature. (2018). Xiao, Xinning ; Lee, Gladys. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.003. Full description at Econpapers || Download paper | 11 |
| 10 | 2022 | The link and spillovers between clean energy and fossil fuels market: a systematic literature review. (2022). Xia, Summer. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0087. Full description at Econpapers || Download paper | 10 |
| 11 | 2017 | Whistleblowing 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:eme:jalpps:j.acclit.2017.05.001. Full description at Econpapers || Download paper | 8 |
| 12 | 2019 | How 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:eme:jalpps:j.acclit.2019.07.001. Full description at Econpapers || Download paper | 7 |
| 13 | 2019 | Production and dissemination of corporate information in social media: A review. (2019). Li, Yutao ; Luo, Yan ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.02.002. Full description at Econpapers || Download paper | 7 |
| 14 | 2023 | A literature survey of corporate failure prediction models. (2023). Jones, Stewart. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0086. Full description at Econpapers || Download paper | 7 |
| 15 | 2019 | lead Independent Directors: Good governance or window dressing?. (2019). Lamoreaux, Phillip T ; Litov, Lubomir P ; Mauler, Landon M. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.06.001. Full description at Econpapers || Download paper | 6 |
| 16 | 2015 | Aggregate earnings and why they matterâ©. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.01.001. Full description at Econpapers || Download paper | 6 |
| 17 | 2019 | Examination and implications of experimental research on investor perceptions. (2019). Martin, Rachel. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.001. Full description at Econpapers || Download paper | 5 |
| 18 | 2017 | Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.07.001. Full description at Econpapers || Download paper | 5 |
| 19 | 2014 | Performance feedback in the audit environment: A review and synthesis of research on the behavioral effectsâ©. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2014.07.001. Full description at Econpapers || Download paper | 5 |
| 20 | 2018 | Future research directions at the intersection between cognitive neuroscience research and auditorsâ professional skepticism. (2018). Olsen, Carmen ; Gold, Anna. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.006. Full description at Econpapers || Download paper | 4 |
| 21 | 2013 | Financial 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:eme:jalpps:j.acclit.2013.10.003. Full description at Econpapers || Download paper | 4 |
| 22 | 2022 | Supervision or collusion? CEOâCFO social ties and financial reporting quality. (2022). Meng, Yijun ; Fang, Xingtong ; He, Kaigang ; Ye, Jianfang. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2022-0031. Full description at Econpapers || Download paper | 4 |
| 23 | 2017 | Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Perotti, Pietro ; Gross, Christian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.09.002. Full description at Econpapers || Download paper | 4 |
| 24 | 2019 | A 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:eme:jalpps:j.acclit.2019.02.001. Full description at Econpapers || Download paper | 4 |
| 25 | 2015 | A review of meta-analytic research in accounting. (2015). Chalmers, Keryn ; Khlif, Hichem. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.09.001. Full description at Econpapers || Download paper | 4 |
| 26 | 2024 | Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies. (2024). Lodhi, Rab Nawaz ; del Gesso, Carla. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2023-0143. Full description at Econpapers || Download paper | 4 |
| 27 | 2018 | Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics. (2018). Vasarhelyi, Miklos A ; Appelbaum, Deniz A ; Kogan, Alex. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.001. Full description at Econpapers || Download paper | 3 |
| 28 | 2018 | Testing 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:eme:jalpps:j.acclit.2018.02.002. Full description at Econpapers || Download paper | 3 |
| 29 | 2018 | Do audit firm rotation, auditor retention, and joint audits matter? â An experimental investigation of bank directors and institutional investors perceptions. (2018). Quick, Reiner ; Schmidt, Florian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.003. Full description at Econpapers || Download paper | 3 |
| 30 | 2016 | Industry competition and fundamental analysis. (2016). Safdar, Irfan. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.001. Full description at Econpapers || Download paper | 3 |
| 31 | 2022 | Reverse mergers and stock price crash risk: evidence from China. (2022). Cheng, Zijian ; Liu, Zhangxin ; Xie, Jiaxin. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0085. Full description at Econpapers || Download paper | 3 |
| 32 | 2023 | Industrial robots and firm innovation: big data evidence from China. (2023). Zhong, Huijie ; Yan, Chao ; Chan, Kam C ; Zhang, Xinran. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-06-2023-0098. Full description at Econpapers || Download paper | 3 |
| 33 | 2013 | Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.09.001. Full description at Econpapers || Download paper | 3 |
| 34 | 2022 | Board characteristics and negative disclosure tone. (2022). Miihkinen, Antti ; Martikainen, Minna ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2022-0033. Full description at Econpapers || Download paper | 3 |
| 35 | 2015 | Auditor evaluation of othersâ credibility: A review of experimental studies on determinants and consequencesâ©. (2015). Maksymov, Eldar. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.10.003. Full description at Econpapers || Download paper | 2 |
| 36 | 2015 | Moving 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:eme:jalpps:j.acclit.2015.10.002. Full description at Econpapers || Download paper | 2 |
| 37 | 2018 | No news is bad news: Do PCAOB part II reports have an effect on annually inspected firmsâ audit fees and audit quality?. (2018). Reichelt, Kenneth J ; Soileau, Jared S ; Johnson, Elizabeth. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.002. Full description at Econpapers || Download paper | 2 |
| 38 | 2017 | Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research. (2017). Keune, Timothy M ; Quick, Linda A. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.09.001. Full description at Econpapers || Download paper | 2 |
| 39 | 2023 | A bibliometric review of corporate environmental disclosure literature. (2023). Chen, Songsheng ; Manzoor, Shahid ; Arslan, Hafiz Muhammad ; Gerged, Ali Meftah ; Abbas, Ali. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-01-2022-0006. Full description at Econpapers || Download paper | 2 |
| 40 | 2019 | Responses 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:eme:jalpps:j.acclit.2019.11.002. Full description at Econpapers || Download paper | 2 |
| 41 | 2023 | Military-experienced senior executives, corporate earnings quality and firm value. (2023). Li, Zhe ; Liu, Xinrui ; Wang, BO. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0089. Full description at Econpapers || Download paper | 2 |
| 42 | 2019 | The information content of operations-related disclosures. (2019). Ma, Guang. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.004. Full description at Econpapers || Download paper | 2 |
| 43 | 2019 | The tradeoff between relevance and comparability in segment reportingâ©. (2019). Hinson, Lisa ; Wu, Jennifer ; Weng, Diana. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.003. Full description at Econpapers || Download paper | 2 |
| 44 | 2023 | Are environmental lawsuits related to the cost of bank loans?. (2023). Kent, Pamela Fae ; Obaydin, Ivan ; Richardson, Grant. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-11-2022-0121. Full description at Econpapers || Download paper | 2 |
| 45 | 2023 | A real effect across time: disclosure quality, cost of capital and profitability. (2023). Cai, Cynthia Weiyi. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0084. Full description at Econpapers || Download paper | 2 |
| 46 | 2013 | Multinational transfer pricing: A transaction cost and resource based view. (2013). Leitch, Robert ; Cecchini, Mark ; Strobel, Caroline. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.06.001. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 21
| Year | Title | |
|---|---|---|
| 2024 | Strengthening the CEOâCFO interplay: The role of regulatory focus and similar compensation plans. (2024). Hennig, Jan C ; Detzen, Nina ; Firk, Sebastian ; Wolff, Michael. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368224000230. Full description at Econpapers || Download paper | |
| 2024 | Gli effetti della pandemia da COVID-19 sulla disclosure aziendale. Un?analisi empirica nella prospettiva dell?Integrated Reporting. (2024). Labate, Vitiana ; Raimo, Nicola ; Vitolla, Filippo ; Marrone, Arcangelo. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2024-001008. Full description at Econpapers || Download paper | |
| 2024 | FinTech-powered integration: Navigating the static and dynamic connectedness between GCC equity markets and renewable energy cryptocurrencies. (2024). Yousaf, Imran ; Ali, Shoaib ; Naveed, Muhammad ; Youssef, Manel. In: Resources Policy. RePEc:eee:jrpoli:v:89:y:2024:i:c:s0301420723013028. Full description at Econpapers || Download paper | |
| 2024 | Identifying the Key Drivers in Energy Technology Fields: The Role of Spillovers and Public Policies. (2024). Agan, Busra ; Balcilar, Mehmet. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:20:p:8875-:d:1497936. Full description at Econpapers || Download paper | |
| 2024 | Assessing the impact of renewable energy tokens on BRICS stock markets: A new diversification approach. (2024). Ali, Shoaib ; Shan, Shan ; Umar, Muhammad ; Naveed, Muhammad. In: Energy Economics. RePEc:eee:eneeco:v:134:y:2024:i:c:s0140988324002317. Full description at Econpapers || Download paper | |
| 2024 | From turbulence to resilience: A bibliometric insight into the complex interactions between energy price volatility and green finance. (2024). Razi, Ummara ; Karim, Sitara. In: Energy. RePEc:eee:energy:v:304:y:2024:i:c:s0360544224017651. Full description at Econpapers || Download paper | |
| 2024 | Interplay between renewable energy and fossil fuel markets: Fresh evidence from quantile-on-quantile and wavelet quantile approaches. (2024). el Khoury, Rim ; Ozcelebi, Oguzhan ; Yoon, Seong-Min. In: Energy Economics. RePEc:eee:eneeco:v:140:y:2024:i:c:s0140988324007205. Full description at Econpapers || Download paper | |
| 2024 | Sustainability Disclosures and Their Influence on Cost of Capital: A Comprehensive Bibliometric Study. (2024). SULEHRI, FIAZ ; Audi, Marc ; Ashraf, Muhammad Saleem ; Fatima, Kiran ; Ur, Hafiz Khalique ; Azam, Habiba ; Geng, Yunjiang. In: MPRA Paper. RePEc:pra:mprapa:121777. Full description at Econpapers || Download paper | |
| 2024 | Sustainability Disclosures and Their Influence on Cost of Capital: A Comprehensive Bibliometric Study. (2024). SULEHRI, FIAZ ; Audi, Marc ; Ashraf, Muhammad Saleem ; Fatima, Kiran ; Ur, Hafiz Khalique ; Azam, Habiba ; Geng, Yunjiang. In: Bulletin of Business and Economics (BBE). RePEc:rfh:bbejor:v:13:y:2024:i:2:p:799-810. Full description at Econpapers || Download paper | |
| 2024 | Reverse merger audit fee premium: Evidence from China. (2024). Cheng, Zijian ; Liu, Zhangxin ; Zhao, Xingju ; Wang, Isabel Zhe. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002503. Full description at Econpapers || Download paper | |
| 2024 | Strategic choices in going public: ESG performance implications in China. (2024). Cheng, Zijian ; Gao, HE ; Liu, Zhangxin ; Treepongkaruna, Sirimon. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:7708-7728. Full description at Econpapers || Download paper | |
| 2024 | SAP-LAP Model of Change Management for the Sustainable Employment of the Population in the Conditions of Dissemination of AI. (2024). Petrenko, Yelena S ; Beni, Stanislav ; Babakhanova, Nilufar U ; Troyanskaya, Marija A ; Dzhumanova, Aijan B. In: Global Journal of Flexible Systems Management. RePEc:spr:gjofsm:v:25:y:2024:i:1:d:10.1007_s40171-024-00393-0. Full description at Econpapers || Download paper | |
| 2024 | Datasets for Advanced Bankruptcy Prediction: A survey and Taxonomy. (2024). Brorsson, Mats ; Kraussl, Zs'Ofia ; Wang, Xinlin. In: Papers. RePEc:arx:papers:2411.01928. Full description at Econpapers || Download paper | |
| 2024 | Do banks price ESG risks? A critical review of empirical research. (2024). Drago, Danilo ; Carnevale, Concetta. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000199. Full description at Econpapers || Download paper | |
| 2024 | What drives the uranium sector risk? The role of attention, economic and geopolitical uncertainty. (2024). Todorova, Neda ; Lycsa, Tefan. In: Energy Economics. RePEc:eee:eneeco:v:140:y:2024:i:c:s0140988324006881. Full description at Econpapers || Download paper | |
| 2024 | Water risk and financial analysts information environment: Empirical evidence from China. (2024). Zhou, Ziting ; Su, Kun ; Liu, KE ; An, Hui. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1265-1304. Full description at Econpapers || Download paper | |
| 2024 | A GCN-LSTM Approach for ES-mini and VX Futures Forecasting. (2024). Howison, Sam ; Michael, Nikolas ; Cucuringu, Mihai. In: Papers. RePEc:arx:papers:2408.05659. Full description at Econpapers || Download paper | |
| 2024 | Board Flexibility in Diversity, Experienced CEOs and Corporate Sustainability Disclosure: Evidence from the Emerging Market. (2024). Akhtaruzzaman, Md ; Maniruzzaman, MD ; Mehedi, Sohel. In: Global Journal of Flexible Systems Management. RePEc:spr:gjofsm:v:25:y:2024:i:2:d:10.1007_s40171-024-00387-y. Full description at Econpapers || Download paper | |
| 2024 | The Operational Risk Disclosure Threshold Effect in the Earnings ManagementâSustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model. (2024). Alsulami, Faizah. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:10:p:4264-:d:1397330. Full description at Econpapers || Download paper | |
| 2024 | Military background officials, risk awareness, and local government fiscal balance: Novel evidence from text analysis of Chinese local officials news reports. (2024). Wang, Yiqian ; Hu, Lei ; Cheng, Cheng ; Huang, BO. In: China Economic Review. RePEc:eee:chieco:v:85:y:2024:i:c:s1043951x24000555. Full description at Econpapers || Download paper | |
| 2024 | Industrial robots and corporate risk-taking value. (2024). Wang, Kai ; Wu, Lidong ; Xie, Yanxiang ; Pu, Guifang. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324012819. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 2024 | From ESG to holistic value addition: Rethinking sustainable investment from the lens of stakeholder theory. (2024). Sharma, Gagan Deep ; Talan, Gaurav ; Muschert, Glenn W ; Pereira, Vijay. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024005227. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Credit Risk and Financial Performance of Commercial Banks: Evidence from Vietnam. (2023). Nguyen, HA. In: Papers. RePEc:arx:papers:2304.08217. Full description at Econpapers || Download paper | |
| 2023 | Research ideas matter: Guidance for research students and early career researchers. (2023). Gepp, Adrian ; Duncan, Keith ; Craig, Justin ; O'Neill, Helen. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x2300224x. Full description at Econpapers || Download paper | |
| 2023 | The usefulness of financial instruments in assessing the bankruptcy risk of companies. (2023). Waciski, Tadeusz ; Szpernalowski, Marcin ; Koszewska, Malgorzata ; Kurovs, Jevgenijs ; Lisowska, Agnieszka. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:11:y:2023:i:1:p:191-208. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document |
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Recent citations received in 2021
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10 most frequent citing series