Citation analysis for Accounting and Business Research / Taylor & Francis Journals

Citation Profile [Updated: 2025-11-20 18:08:17]

5 Years H Index

Impact Factor (IF)

0.44

5 Years IF

0.69

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
1996	0	0.25	0	0	10	10	44		1	0		0			0		0	0.11
1997	0	0.24	0	0	35	45	172		1	10		10			0		0	0.11
1998	0.09	0.27	0.09	0.09	22	67	349	6	7	45	4	45	4	1	16.7	2	0.09	0.13
1999	0.14	0.29	0.16	0.16	31	98	267	16	23	57	8	67	11		0		0	0.14
2000	0.19	0.34	0.11	0.11	31	129	202	14	37	53	10	98	11		0		0	0.16
2001	0.08	0.38	0.1	0.09	24	153	96	15	52	62	5	129	12	7	46.7		0	0.17
2002	0.11	0.39	0.08	0.07	26	179	117	15	67	55	6	143	10		0	1	0.04	0.2
2003	0.1	0.43	0.17	0.19	32	211	285	36	103	50	5	134	25	6	16.7	1	0.03	0.21
2004	0.1	0.47	0.12	0.13	39	250	153	31	134	58	6	144	19	7	22.6		0	0.21
2005	0.17	0.5	0.27	0.14	31	281	194	75	209	71	12	152	22	6	8		0	0.23
2006	0.1	0.49	0.24	0.13	53	334	667	81	290	70	7	152	20	3	3.7	6	0.11	0.22
2007	0.13	0.44	0.27	0.19	42	376	338	102	392	84	11	181	34	4	3.9		0	0.2
2008	0.22	0.47	0.26	0.18	35	411	277	108	500	95	21	197	36	1	0.9	4	0.11	0.22
2009	0.34	0.46	0.33	0.32	35	446	239	147	647	77	26	200	64	4	2.7	1	0.03	0.23
2010	0.24	0.46	0.39	0.36	38	484	532	187	834	70	17	196	71	12	6.4	11	0.29	0.2
2011	0.25	0.51	0.34	0.35	28	512	387	173	1007	73	18	203	71	4	2.3	5	0.18	0.24
2012	0.33	0.5	0.47	0.43	29	541	216	255	1262	66	22	178	76	9	3.5	2	0.07	0.21
2013	0.37	0.54	0.46	0.42	30	571	298	263	1525	57	21	165	70	8	3	5	0.17	0.24
2014	0.51	0.53	0.55	0.61	31	602	281	334	1859	59	30	160	97	25	7.5	2	0.06	0.22
2015	0.54	0.53	0.58	0.69	42	644	220	376	2235	61	33	156	107	15	4	4	0.1	0.22
2016	0.38	0.5	0.55	0.51	40	684	278	371	2608	73	28	160	81	12	3.2	1	0.03	0.2
2017	0.44	0.52	0.59	0.62	37	721	343	422	3030	82	36	172	106	31	7.3	7	0.19	0.21
2018	0.69	0.53	0.73	0.68	38	759	274	551	3581	77	53	180	123	27	4.9	8	0.21	0.22
2019	0.72	0.54	0.58	0.61	36	795	180	465	4046	75	54	188	115	1	0.2	2	0.06	0.21
2020	0.76	0.64	0.71	0.88	35	830	84	588	4634	74	56	193	169		0	4	0.11	0.3
2021	0.56	0.74	0.69	0.91	35	865	78	599	5233	71	40	186	169		0	3	0.09	0.27
2022	0.4	0.74	0.68	0.8	40	905	46	615	5848	70	28	181	145		0	4	0.1	0.22
2023	0.4	0.7	0.55	0.64	35	940	22	515	6363	75	30	184	118		0	2	0.06	0.2
2024	0.44	0.82	0.62	0.69	32	972	6	603	6966	75	33	181	124		0	1	0.03	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	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	306
2	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	131
3	1998	The public disclosure of environmental performance informationâa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	118
4	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	113
5	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Michelon, Giovanna ; Mallin, Christine A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	113
6	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	111
7	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Haniffa, Roszaini ; Pike, Richard ; Li, Jing. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	108
8	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	95
9	2007	Is fair value accounting information relevant and reliable? Evidence from capital market research. (2007). Landsman, Wayne. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:19-30. Full description at Econpapers \|\| Download paper	81
10	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	80
11	2010	Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148. Full description at Econpapers \|\| Download paper	80
12	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Young, S ; Pope, P ; Peasnell, K. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	79
13	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	77
14	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	76
15	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	67
16	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin ; Street, Donna L.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	67
17	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	64
18	2005	The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Pike, Richard ; Mangena, Musa. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers \|\| Download paper	62
19	2017	Why regulate private firm disclosure and auditing?. (2017). Shroff, Nemit ; Minnis, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	61
20	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	61
21	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃ© ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers \|\| Download paper	54
22	1997	Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems. (1997). Chong, Vincent. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:4:p:268-276. Full description at Econpapers \|\| Download paper	51
23	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	48
24	2006	Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52. Full description at Econpapers \|\| Download paper	47
25	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Lamb, Margaret ; Nobes, Christopher ; Roberts, Alan. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	46
26	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	43
27	2006	What has the invisible hand achieved?. (2006). Watts, Ross. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:51-61. Full description at Econpapers \|\| Download paper	42
28	2009	Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Strong, Norman ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers \|\| Download paper	42
29	2003	Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294. Full description at Econpapers \|\| Download paper	42
30	2006	Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?. (2006). Gray, Rob. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:65-88. Full description at Econpapers \|\| Download paper	42
31	2018	Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers \|\| Download paper	41
32	1999	Investor reactions to corporate environmental saints and sinners: an experimental analysis. (1999). Milne, Markus ; Chan, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:265-279. Full description at Econpapers \|\| Download paper	40
33	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	40
34	1998	Private disclosure and financial reporting. (1998). Holland, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:255-269. Full description at Econpapers \|\| Download paper	39
35	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	39
36	2001	Accounting information and analyst stock recommendation decisions: a content analysis approach. (2001). Taffler, Richard ; Breton, Gaetan. In: Accounting and Business Research. RePEc:taf:acctbr:v:31:y:2001:i:2:p:91-101. Full description at Econpapers \|\| Download paper	38
37	2018	Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Bebbington, Jan ; Odwyer, Brendan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522. Full description at Econpapers \|\| Download paper	38
38	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	38
39	2010	The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Landsman, Wayne ; Bushman, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273. Full description at Econpapers \|\| Download paper	38
40	2005	Earnings management of distressed firms during debt renegotiation. (2005). Saleh, Norman ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:1:p:69-86. Full description at Econpapers \|\| Download paper	37
41	2007	Standard-setting measurement issues and the relevance of research. (2007). Barth, Mary. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:7-15. Full description at Econpapers \|\| Download paper	36
42	1999	Are large auditors more accurate than small auditors?. (1999). Lennox, Clive. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:3:p:217-227. Full description at Econpapers \|\| Download paper	36
43	2013	The objectives of financial reporting: a historical survey and analysis. (2013). ZEFF, STEPHEN A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	36
44	1999	Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management. (1999). Shivakumar, Lakshmanan ; Jeter, Debra. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:299-319. Full description at Econpapers \|\| Download paper	35
45	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	33
46	2018	The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers \|\| Download paper	33
47	2010	Bias in the tone of forwardâlooking narratives. (2010). Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:4:p:371-390. Full description at Econpapers \|\| Download paper	31
48	2003	Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital. (2003). Gietzmann, Miles ; Trombetta, Marco. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:187-205. Full description at Econpapers \|\| Download paper	31
49	2002	Top executive dismissal, ownership and corporate performance. (2002). Conyon, Martin ; Florou, Annita. In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:4:p:209-225. Full description at Econpapers \|\| Download paper	30
50	1996	Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services. (1996). Ezzamel, M ; Holland, K ; Gwilliam, D. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1996:i:1:p:3-16. Full description at Econpapers \|\| Download paper	30

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Michelon, Giovanna ; Mallin, Christine A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	40
2	1998	The public disclosure of environmental performance informationâa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	37
3	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	24
4	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	22
5	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	20
6	2018	Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Bebbington, Jan ; Odwyer, Brendan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522. Full description at Econpapers \|\| Download paper	19
7	2017	Why regulate private firm disclosure and auditing?. (2017). Shroff, Nemit ; Minnis, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	18
8	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃ© ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers \|\| Download paper	18
9	2018	Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers \|\| Download paper	16
10	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	15
11	2019	Big Data and changes in audit technology: contemplating a research agenda. (2019). Turley, Stuart ; Salijeni, George ; Samsonova-Taddei, Anna. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:1:p:95-119. Full description at Econpapers \|\| Download paper	15
12	2019	Corporate tax avoidance: is tax transparency the solution?. (2019). Tuck, Penelope ; Oats, Lynne. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:565-583. Full description at Econpapers \|\| Download paper	14
13	2010	Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148. Full description at Econpapers \|\| Download paper	14
14	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	13
15	2021	The art of conversation: the expanded audit report. (2021). Minutti-Meza, Miguel. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:5:p:548-581. Full description at Econpapers \|\| Download paper	13
16	2017	Accounting narratives and impression management on social media. (2017). Liu, Siwen ; Yang, Jessica H. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:673-694. Full description at Econpapers \|\| Download paper	12
17	2019	Fad or future? Automated analysis of financial text and its implications for corporate reporting. (2019). Young, Steven ; Lewis, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:587-615. Full description at Econpapers \|\| Download paper	12
18	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Haniffa, Roszaini ; Pike, Richard ; Li, Jing. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	12
19	2022	Political corruption and annual report readability: evidence from the United States. (2022). Dao, Mai ; Wu, Jia ; Sun, Hua ; Xu, Hongkang. In: Accounting and Business Research. RePEc:taf:acctbr:v:52:y:2022:i:2:p:166-200. Full description at Econpapers \|\| Download paper	11
20	2016	Do corporate tax cuts increase investments?. (2016). Jacob, Martin ; Dobbins, Laura. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:731-759. Full description at Econpapers \|\| Download paper	11
21	2021	Corporate social responsibility reporting in China: political, social and corporate influences. (2021). Li, Teng ; Parsa, Sepideh ; Dai, Narisa ; Tang, Guliang ; Belal, Ataur. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:1:p:36-64. Full description at Econpapers \|\| Download paper	10
22	2005	The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Pike, Richard ; Mangena, Musa. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers \|\| Download paper	10
23	2018	The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers \|\| Download paper	10
24	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	9
25	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin ; Street, Donna L.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	9
26	2000	Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. (2000). Owusu-Ansah, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:3:p:241-254. Full description at Econpapers \|\| Download paper	9
27	2009	Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Strong, Norman ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers \|\| Download paper	9
28	1998	The market for informationâevidence from finance directors, analysts and fund managers. (1998). Barker, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:3-20. Full description at Econpapers \|\| Download paper	8
29	2015	Visualising accounting: an interdisciplinary review and synthesis. (2015). Davison, Jane. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165. Full description at Econpapers \|\| Download paper	8
30	2020	Corporate tax reforms and tax-motivated profit shifting: evidence from the EU. (2020). Jacob, Martin ; de Vito, Antonio ; Alexander, Anna. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:4:p:309-341. Full description at Econpapers \|\| Download paper	8
31	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	8
32	2012	State ownership, tax status and size effect of effective tax rate in China. (2012). Wu, Liansheng ; Wang, Yaping ; Luo, Wei ; Gillis, Paul. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:97-114. Full description at Econpapers \|\| Download paper	8
33	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	8
34	2020	Reporting matters: the real effects of financial reporting on investing and financing decisions. (2020). Shakespeare, Catherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:5:p:425-442. Full description at Econpapers \|\| Download paper	8
35	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	8
36	2016	Determinants and implications of long audit reporting lags: evidence from China. (2016). Luo, Vivian Wei ; Chan, Hung K. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:145-166. Full description at Econpapers \|\| Download paper	8
37	2017	Auditing private companies: what do we know?. (2017). Schelleman, Caren ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584. Full description at Econpapers \|\| Download paper	8
38	2013	The objectives of financial reporting: a historical survey and analysis. (2013). ZEFF, STEPHEN A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	8
39	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	8
40	2017	The contents of assurance statements for sustainability reports and information asymmetry. (2017). Guenther, Thomas W ; Fuhrmann, Stephan ; Looks, Elisabeth ; Ott, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:4:p:369-400. Full description at Econpapers \|\| Download paper	8
41	2017	The effect of financial leverage on real and accrual-based earnings management. (2017). Tsekrekos, Andrianos ; Anagnostopoulou, Seraina. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:2:p:191-236. Full description at Econpapers \|\| Download paper	8
42	2017	Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. (2017). Ipino, Elisabetta ; Parbonetti, Antonio. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:91-121. Full description at Econpapers \|\| Download paper	8
43	2008	Accounting for intangibles â a critical review of policy recommendations. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:191-204. Full description at Econpapers \|\| Download paper	7
44	2016	Auditor-provided tax services and stock price crash risk. (2016). Hasan, Mostafa Monzur ; Habib, Ahsan. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:1:p:51-82. Full description at Econpapers \|\| Download paper	7
45	2020	The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers. (2020). Napier, Christopher J ; Stadler, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:5:p:474-503. Full description at Econpapers \|\| Download paper	7
46	2016	Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe. (2016). Marques, Mario ; Pinho, Carlos. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:703-730. Full description at Econpapers \|\| Download paper	7
47	2008	A reply to Levs rejoinder to âAccounting for intangibles â a critical review of policy recommendationsâ. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:215-216. Full description at Econpapers \|\| Download paper	7
48	2015	Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure. (2015). Cooper, Stuart ; Slack, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:6-7:p:801-840. Full description at Econpapers \|\| Download paper	7
49	2005	Earnings management of distressed firms during debt renegotiation. (2005). Saleh, Norman ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:1:p:69-86. Full description at Econpapers \|\| Download paper	7
50	2014	Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Gendron, Yves ; Durocher, Sylvain. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655. Full description at Econpapers \|\| Download paper	7

Citing documents used to compute impact factor: 33

Year	Title
2024	Does Firmâlevel Political Uncertainty Affect the Mispricing of Earnings? A Natural Experiment through Governmentâtoâbusiness Revolving Door. (2024). Zhu, Zhenmei ; Huang, Haijie ; Lee, Edward ; Lyu, Changjiang. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:3:p:446-491. Full description at Econpapers \|\| Download paper
2024	Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China. (2024). Li, Xiaoyu ; Zou, Lin. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005161. Full description at Econpapers \|\| Download paper
2024	Fogging the firm performance: an empirical examination of the annual report readability in India. (2024). Gangadharan, Vismaya ; Padmakumari, Lakshmi. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00195-3. Full description at Econpapers \|\| Download paper
2024	Can the readability of an annual report forecast negative earnings surprises?. (2024). Yang, Yang ; Li, Hong-Quan. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s1544612324002216. Full description at Econpapers \|\| Download paper
2024	Annual report readability and trade credit financing: Evidence from China. (2024). Liu, Zhi-Yi ; Yang, Yang ; Xue, Feng-Wan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000126. Full description at Econpapers \|\| Download paper
2024	U.S. Political corruption and labor investment (in)efficiency. (2024). Estreich, Timothy ; Zheng, Jiayi ; Chowdhury, Hasibul ; Hossain, Ashrafee. In: Global Finance Journal. RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000346. Full description at Econpapers \|\| Download paper
2024	Does annual report readability influence the design of SEOs?. (2024). Nadarajah, Sivathaasan ; Puwanenthiren, Premkanth ; Ali, Muhammad Jahangir ; Azam, Md Saiful. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pa:p:970-984. Full description at Econpapers \|\| Download paper
2024	Informal institutions in accounting research: A structured literature review. (2024). Tsalavoutas, Ioannis ; Leventis, Stergios ; Tsoligkas, Fanis. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000272. Full description at Econpapers \|\| Download paper
2024	Does Readability Improve Investorsâ Understanding of Hedging Positions?. (2024). Yan, Yue ; Liu, Wenhuan ; Yang, Chaosha. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:2:p:178-186. Full description at Econpapers \|\| Download paper
2024	Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union. (2024). Mos, Catalin. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:3:p:616-642. Full description at Econpapers \|\| Download paper
2024	Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence. (2024). Mos, Catalin Robert. In: Finance, Accounting and Business Analysis. RePEc:aan:journl:v:6:y:2024:i:2:p:159-179. Full description at Econpapers \|\| Download paper
2024	Do sanctions imposed on peers have a deterrence effect on related-party transactions of observing firms? Evidence from Chinese listed firms. (2024). Yu, Jianglong ; Zhou, Jian ; Lei, Xiaodong. In: Economic Modelling. RePEc:eee:ecmode:v:141:y:2024:i:c:s0264999324002554. Full description at Econpapers \|\| Download paper
2024	Factors Affecting Compliance with Tourism Taxes: Evidence from Malaysia. (2024). Bin, Md Nazmil ; Yusoff, Yusri Hazrol ; Hamid, Nadiah Abd. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:9:p:2647-2654. Full description at Econpapers \|\| Download paper
2024	The impact of financial risk on boilerplate of key audit matters: Evidence from China. (2024). Wang, QI ; Ma, Qianqun ; Zhang, Lin ; Wu, Chong. In: Research in International Business and Finance. RePEc:eee:riibaf:v:70:y:2024:i:pb:s0275531924001831. Full description at Econpapers \|\| Download paper
2024	The market price to embedded value gap: an analysis of European life insurers. (2024). , Jason ; Yang, Charles C. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:1:d:10.1007_s11156-023-01196-7. Full description at Econpapers \|\| Download paper
2024	Changes in the Perception of Error Announcements from the German Two-Tier Enforcement. (2024). Berninger, Marc. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00193-3. Full description at Econpapers \|\| Download paper
2024	Intangible and Tangible Investments and Future Earnings Volatility. (2024). Elkemali, Taoufik. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:6:p:132-:d:1403176. Full description at Econpapers \|\| Download paper
2024	Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation. (2024). Lang, Mark ; Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000508. Full description at Econpapers \|\| Download paper
2024	Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory. (2024). Zhang, Weiyin ; Lan, Phyllis Lai ; He, Miao ; Chan, Hung K. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000420. Full description at Econpapers \|\| Download paper
2024	Steering digitalization and management control maturity in small and medium enterprises (SMEs). (2024). Alshibani, Safiya Mukhtar ; Agarwal, Reeti ; Broccardo, Laura ; Tenucci, Andrea. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:204:y:2024:i:c:s0040162524002427. Full description at Econpapers \|\| Download paper
2024	Management control systems, business financial literacy and financial leverage in business-incubated start-ups. (2024). Gonzlez-Loureiro, Miguel ; Lopez-Valeiras, Ernesto ; Gomez-Conde, Jacobo ; Graa-Alvarez, Roberto. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924001914. Full description at Econpapers \|\| Download paper
2024	The impact of employee satisfaction on companys labour investment efficiency. (2024). Liu, Siwen ; Goncharenko, Galina ; Adwan, Sami. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005027. Full description at Econpapers \|\| Download paper
2024	Bank opacity, systemic risk and financial stability. (2024). Mies, Michael. In: Journal of Financial Stability. RePEc:eee:finsta:v:70:y:2024:i:c:s1572308923001110. Full description at Econpapers \|\| Download paper
2024	A Systematic Literature Review of the Challenges of Adopting and Implementing IFRS for SMEs in South Africa. (2024). Segotso, Tlotlo ; Mvunabandi, Jean Damascene ; Phesa, Masibulele. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2024-05-14. Full description at Econpapers \|\| Download paper
2024	Detecting zombie firms in a sample of Finnish small firms. (2024). Laitinen, Erkki K. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:99-114. Full description at Econpapers \|\| Download paper
2024	Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies. (2024). Bertoni, Michele ; Candio, Paolo ; Pediroda, Valentino. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324013989. Full description at Econpapers \|\| Download paper
2024	Family ownership and speed of adjustment towards targeted capital structures: A study of ASEAN firms. (2024). Tran, Trang Khanh ; Mai, Lan Thi ; Truong, Cameron. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:445-474. Full description at Econpapers \|\| Download paper
2024	Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector. (2024). Resende, Miguel ; Carmo, Cecilia ; Carvalho, Carla. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:3:p:112-:d:1354259. Full description at Econpapers \|\| Download paper
2024	Carbon emissions and audit fees: Evidence from emerging markets. (2024). Ding, Xin ; Ben-Amar, Walid ; Chourou, Lamia. In: Emerging Markets Review. RePEc:eee:ememar:v:60:y:2024:i:c:s1566014124000347. Full description at Econpapers \|\| Download paper
2024	Tax revenues and tax rates in the context of macroeconomic determinants. (2024). Andrejkoviova, Ivana ; Andrejovska, Alena. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:12:y:2024:i:1:p:253-267. Full description at Econpapers \|\| Download paper
2024	The long way to tax transparency: lessons from the early publishers of country-by-country reports. (2024). JanskÃ½, Petr ; Aliprandi, Giulia ; Faccio, Tommaso ; Godar, Sarah ; Ruiz, Katia Toledo. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-023-09818-5. Full description at Econpapers \|\| Download paper
2024	Tax Loss Carryforward Disclosure. (2024). Mller, Jens ; Flagmeier, Vanessa. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:4:d:10.1007_s41471-024-00187-1. Full description at Econpapers \|\| Download paper
2024	Retail shareholder activism and corporate innovation: evidence from investor interaction platforms in China. (2024). Zhao, Yang ; Sun, Jian ; Dang, Yuhui. In: Quality & Quantity: International Journal of Methodology. RePEc:spr:qualqt:v:58:y:2024:i:2:d:10.1007_s11135-023-01717-5. 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

Recent citations received in 2023

Year	Citing document
2023	Overall Impact of Specific Regulations on the Statutory Auditors Behavior. (2023). Buboi, Angelica. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:265-275. Full description at Econpapers \|\| Download paper
2023	The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs. (2023). Beuren, Ilse Maria ; Frare, Anderson Betti. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:4:d:10.1007_s00187-024-00367-4. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Signaling private information via accounting system design. (2022). Laux, Volker ; Zheng, Ronghuo ; Dordzhieva, Aysa. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000179. Full description at Econpapers \|\| Download paper
2022	CEO power and annual report reading difficulty. (2022). Bradley, Wray ; Sun, LI ; Johnson, Grace. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:2:s1815566922000108. Full description at Econpapers \|\| Download paper
2022	Sustainable Development of Audit Market: Benefits of Audit Price Deregulation in China. (2022). Zhao, Zhongwei ; Cao, Yanming ; Wang, Ning. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:16:p:10208-:d:890298. Full description at Econpapers \|\| Download paper
2022	Are Expectations Misled by Chance? Quasi-Experimental Evidence from Financial Analysts. (2022). Franck, Egon ; Flepp, Raphael ; Meier, Pascal Flurin. In: Working Papers. RePEc:zrh:wpaper:396. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021	Book reviews. (2021). Lombardi, Rosa. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2021-002006. Full description at Econpapers \|\| Download paper
2021	Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies. (2021). Wu, Xiaojuan ; Hbek, Patrycja. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:15:p:8640-:d:607369. Full description at Econpapers \|\| Download paper
2021	CSR in China: Does Being Close to the Central or Local Government Matter?. (2021). Zhang, Yongfeng ; Wang, Peng ; Kwon, Jongwook. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8770-:d:609201. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	75	179
2	Journal of International Accounting, Auditing and Taxation / Elsevier	20	172
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	39	145
4	The British Accounting Review / Elsevier	43	120
5	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	34	120
6	International Journal of Disclosure and Governance / Palgrave Macmillan	10	79
7	International Review of Financial Analysis / Elsevier	86	77
8	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	61	74
9	Review of Quantitative Finance and Accounting / Springer	37	62
10	Accounting, Organizations and Society / Elsevier	95	58
11	Business Strategy and the Environment / Wiley Blackwell	83	53