The International Journal of Accounting (TIJA) / World Scientific Publishing Co. Pte. Ltd.
Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
7
Impact Factor (IF)
0.38
5 Years IF
0.42
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]
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2019 | 0 | 0.54 | 0 | 0 | 24 | 24 | 48 | 0 | 0 | 0 | 0 | 0 | 0.21 | |||||
| 2020 | 0 | 0.64 | 0.06 | 0 | 25 | 49 | 57 | 2 | 3 | 24 | 24 | 0 | 2 | 0.08 | 0.3 | |||
| 2021 | 0.27 | 0.74 | 0.26 | 0.27 | 28 | 77 | 45 | 20 | 23 | 49 | 13 | 49 | 13 | 0 | 4 | 0.14 | 0.27 | |
| 2022 | 0.38 | 0.74 | 0.32 | 0.35 | 21 | 98 | 21 | 31 | 54 | 53 | 20 | 77 | 27 | 0 | 1 | 0.05 | 0.22 | |
| 2023 | 0.49 | 0.7 | 0.54 | 0.47 | 13 | 111 | 11 | 60 | 114 | 49 | 24 | 98 | 46 | 0 | 0 | 0.2 | ||
| 2024 | 0.38 | 0.82 | 0.45 | 0.42 | 19 | 130 | 6 | 59 | 173 | 34 | 13 | 111 | 47 | 0 | 5 | 0.26 | 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 | Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research. (2021). Ntim, Collins ; Alhossini, Mohammed A ; Zalata, Alaa Mansour. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500013. Full description at Econpapers || Download paper | 17 |
| 2 | 2019 | Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article. (2019). , Omaima ; Marston, Claire. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500069. Full description at Econpapers || Download paper | 14 |
| 3 | 2020 | The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study. (2020). Lodhia, Sumit K ; Tideman, Sebastian A ; Lopatta, Kerstin ; Bottcher, Katarina. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500018. Full description at Econpapers || Download paper | 11 |
| 4 | 2019 | Do Family Firms Choose Conservative Accounting Practices?. (2019). Shaw, Tara Shankar ; Raithatha, Mehul. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:04:n:s1094406019500148. Full description at Econpapers || Download paper | 8 |
| 5 | 2019 | Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters. (2019). Lynn, Theo ; Rosati, Pierangelo ; Gogolin, Fabian. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500136. Full description at Econpapers || Download paper | 8 |
| 6 | 2021 | Environmental Performance of Firms and Access to Bank Loans. (2021). Long, Wenbin ; Luo, LE ; Wu, Huiying ; Shen, Hongtao. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021500074. Full description at Econpapers || Download paper | 7 |
| 7 | 2020 | Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia. (2020). Alam, Manzurul ; Ahmed, Kamran ; Khlif, Hichem. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500043. Full description at Econpapers || Download paper | 7 |
| 8 | 2020 | The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3. (2020). Ntim, Collins ; Gyapong, Ernest ; Ehalaiye, Dimu ; Tunyi, Abongeh A. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:02:n:s1094406020500080. Full description at Econpapers || Download paper | 7 |
| 9 | 2021 | Related-Party Transactions and Stock Price Crash Risk: Evidence from China. (2021). Habib, Ahsan ; Jiang, Haiyan ; Zhou, Donghua. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:04:n:s1094406021500207. Full description at Econpapers || Download paper | 7 |
| 10 | 2022 | The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers. (2022). Song, Xiaoxiao ; Trimble, Madeline. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022500019. Full description at Econpapers || Download paper | 7 |
| 11 | 2020 | Why Do African Countries Adopt IFRS? An Institutional Perspective. (2020). Tawiah, Vincent ; Soobaroyen, Teerooven ; Boolaky, Pran Krishansing. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500055. Full description at Econpapers || Download paper | 6 |
| 12 | 2024 | Product Market Competition and Stock Price Crash Risk: Evidence from China. (2024). Zhu, Bing ; Zhang, Yuan ; Yang, Xiaotong ; Ma, Yunbiao. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:59:y:2024:i:03:n:s1094406024500112. Full description at Econpapers || Download paper | 6 |
| 13 | 2020 | Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism. (2020). Harakeh, Mostafa ; Al-Shaer, Habiba. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s109440602050002x. Full description at Econpapers || Download paper | 6 |
| 14 | 2020 | The Effect of Environmental, Social, and Governance Performance Factors on Firmsâ Cost of Debt: International Evidence. (2020). Houqe, Muhammad Nurul ; Ahmed, Kamran ; Richardson, Grant. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500146. Full description at Econpapers || Download paper | 6 |
| 15 | 2022 | The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation. (2022). Ferrat, Yann ; Ionescu-Feleaga, Liliana ; Barbu, Elena M. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022500081. Full description at Econpapers || Download paper | 5 |
| 16 | 2019 | Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home. (2019). Zhang, Jing ; Krishnan, Gopal V. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500033. Full description at Econpapers || Download paper | 5 |
| 17 | 2019 | The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. (2019). Yazdifar, Hassan ; Askarany, Davood ; Wickramasinghe, Danture ; Alam, Ashraful ; Nasseri, Ahmad. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500045. Full description at Econpapers || Download paper | 4 |
| 18 | 2020 | Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains. (2020). Farooqi, Javeria ; Ngo, Thanh N ; Jory, Surendranath R. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:02:n:s1094406020500092. Full description at Econpapers || Download paper | 4 |
| 19 | 2019 | Accounting Research on Private Firms: State of the Art and Future Directions. (2019). Bar-Yosef, Sasson ; Daugusta, Carlo ; Prencipe, Annalisa. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500070. Full description at Econpapers || Download paper | 4 |
| 20 | 2020 | The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence. (2020). Loy, Thomas R ; Hartlieb, Sven ; Eierle, Brigitte. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:04:n:s1094406020500183. Full description at Econpapers || Download paper | 4 |
| 21 | 2019 | The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. (2019). Yazdifar, Hassan ; Askarany, Davood ; Wickramasinghe, Danture ; Alam, Ashraful ; Nasseri, Ahmad. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500045. Full description at Econpapers || Download paper | 4 |
| 22 | 2023 | Carbon Management System Quality and Corporate Financial Performance. (2023). Shrestha, Pramila ; Luo, LE ; Choi, Bobae. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:01:n:s1094406023500014. Full description at Econpapers || Download paper | 4 |
| 23 | 2021 | Power Distance, Political Uncertainty, and Stock Price Crash Risk: International Evidence. (2021). Su, Qiaoling ; Zhang, Xunchang ; Ye, Jianming. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:04:n:s1094406021500190. Full description at Econpapers || Download paper | 3 |
| 24 | 2020 | What Turns the Taxman on? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies. (2020). Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha ; Collis, Jill ; Ojala, Hannu. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500110. Full description at Econpapers || Download paper | 3 |
| 25 | 2020 | A Reply to the Discussion of âWhat Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companiesâ. (2020). Kinnunen, Jyri ; Troberg, P ; Niemi, L ; Collis, J ; Ojala, H. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020800049. Full description at Econpapers || Download paper | 3 |
| 26 | 2023 | Board Effect and the Moderating Role of CEOs/CFOs on Corporate Governance Disclosure: Evidence from East Africa. (2023). Wang, Yan ; Fulgence, Samuel ; Kwabi, Frank O ; Boateng, Agyenim. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:03:n:s1094406023500087. Full description at Econpapers || Download paper | 3 |
| 27 | 2021 | Bridging Accounting and Corporate Governance: New Avenues of Research. (2021). Desender, Kurt ; Aguilera, Ruth V ; Lamy, Monica Lopez-Puertas . In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021800019. Full description at Econpapers || Download paper | 3 |
| 28 | 2019 | Auditor-Provided Tax Services and Accounting for Tax Uncertainty. (2019). Burggraef, Stephan ; Weiss, Falko ; Watrin, Christoph. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500112. Full description at Econpapers || Download paper | 3 |
| 29 | 2021 | The Quality of Mandatory Non-Financial (Risk) Disclosures: The Moderating Role of Audit Firm and Partner Characteristics. (2021). Miihkinen, Antti ; Bozzolan, Saverio. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021500086. Full description at Econpapers || Download paper | 3 |
| 30 | 2020 | To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions. (2020). Steindl, Tobias ; Kuster, Stephan ; Gottsche, Max. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500122. Full description at Econpapers || Download paper | 3 |
| 31 | 2021 | Corporate Governance Determinants of Financial Restatements: A Meta-Analysis. (2021). Uddin, Md Borhan ; Wu, Julia ; Habib, Ahsan. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500025. Full description at Econpapers || Download paper | 3 |
| 32 | 2019 | Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia. (2019). Wijayana, Singgih ; Rakhman, Fuad. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500094. Full description at Econpapers || Download paper | 2 |
| 33 | 2021 | Role of Country-Level Characteristics in Segment Reporting: EU Evidence. (2021). Aboud, Ahmed ; Helfaya, Akrum. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:04:n:s1094406021500189. Full description at Econpapers || Download paper | 2 |
| 34 | 2022 | Financial Reporting Quality and Private Firmsâ¬â¢ Access to Trade Credit Capital. (2022). Filip, Andrei ; Elemes, Anastasios. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s109440602250010x. Full description at Econpapers || Download paper | 2 |
| 35 | 2019 | Aggregate Accounting Data and the Prediction of Credit Risk. (2019). Kousenidis, Dimitrios ; Negkakis, Christos I ; Ladas, Anestis C. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s109440601950001x. Full description at Econpapers || Download paper | 2 |
| 36 | 2019 | Aggregate Accounting Data and the Prediction of Credit Risk. (2019). Kousenidis, Dimitrios ; Negkakis, Christos I ; Ladas, Anestis C. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s109440601950001x. Full description at Econpapers || Download paper | 2 |
| 37 | 2021 | Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries. (2021). Martins, Orleans Silva ; Barreira, Lucas Ayres. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500049. Full description at Econpapers || Download paper | 2 |
| 38 | 2023 | The Effect of Time Orientation in Languages on the Recognition of Goodwill Impairment Losses. (2023). Halabi, Hussein ; Afrifa, Godfred ; Alshehabi, Ahmad. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:04:n:s1094406023500117. Full description at Econpapers || Download paper | 2 |
| 39 | 2019 | Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy. (2019). Kim, Pureum ; Marchini, Pier Luigi ; Siciliano, Gianfranco. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500057. Full description at Econpapers || Download paper | 2 |
| 40 | 2022 | On Adoptions of IFRS by Jurisdictions. (2022). Nobes, Christopher. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022800014. Full description at Econpapers || Download paper | 1 |
| 41 | 2020 | Non-GAAP Disclosures and CEO Pay Levels. (2020). Lont, David ; Roberts, Helen ; Ranasinghe, Dinithi. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:04:n:s109440602050016x. Full description at Econpapers || Download paper | 1 |
| 42 | 2023 | IFRS Adoption Approaches and Accounting Quality. (2023). Zori, Solomon George ; Agana, Joseph Akadeagre ; Alon, Anna. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:03:n:s1094406023500099. Full description at Econpapers || Download paper | 1 |
| 43 | 2022 | Consistency in Management Earnings Guidance Patterns. (2022). Tang, Michael Minye. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:01:n:s1094406022500056. Full description at Econpapers || Download paper | 1 |
| 44 | 2022 | Disclosure of Related Party Transactions Under IFRS: Does Cross-Listing Reduce the Legal Origin Disclosure Gap?. (2022). Rodrigues, Vera Maria ; Schiozer, Rafael F ; Santos, Edilene Santana. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:04:n:s1094406022500184. Full description at Econpapers || Download paper | 1 |
| 45 | 2019 | Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System. (2019). Lee, Cheng Few ; Kuo, Nan-Ting. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500021. Full description at Econpapers || Download paper | 1 |
| 46 | 2019 | The Development of Accounting and Financial Reporting Practices in Sri Lanka: An Exploratory Investigation. (2019). Mather, Paul ; Abayadeera, Nadana ; Ali, Muhammad Jahangir ; Dulige, Jayasinghe Hewa. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500082. Full description at Econpapers || Download paper | 1 |
| 47 | 2019 | Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System. (2019). Lee, Cheng Few ; Kuo, Nan-Ting. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500021. Full description at Econpapers || Download paper | 1 |
| 48 | 2021 | Board Composition and Voluntary Risk Disclosure During Uncertainty. (2021). Wang, Yan ; Maina, Robert ; Yekini, Kemi C ; Adelopo, Ismail. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021500050. Full description at Econpapers || Download paper | 1 |
| 49 | 2022 | National Cultural Dimensions and Adoption of the International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs). (2022). Essid, Moez ; Mhedhbi, Karim. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:01:n:s1094406022500044. Full description at Econpapers || Download paper | 1 |
| 50 | 2022 | Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach. (2022). Bisogno, Marco ; Vaia, Giovanni ; Cuadrado-Ballesteros, Beatriz. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:04:n:s1094406022500172. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2021 | Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research. (2021). Ntim, Collins ; Alhossini, Mohammed A ; Zalata, Alaa Mansour. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500013. Full description at Econpapers || Download paper | 11 |
| 2 | 2020 | The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study. (2020). Lodhia, Sumit K ; Tideman, Sebastian A ; Lopatta, Kerstin ; Bottcher, Katarina. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500018. Full description at Econpapers || Download paper | 9 |
| 3 | 2019 | Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article. (2019). , Omaima ; Marston, Claire. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500069. Full description at Econpapers || Download paper | 9 |
| 4 | 2021 | Related-Party Transactions and Stock Price Crash Risk: Evidence from China. (2021). Habib, Ahsan ; Jiang, Haiyan ; Zhou, Donghua. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:04:n:s1094406021500207. Full description at Econpapers || Download paper | 6 |
| 5 | 2024 | Product Market Competition and Stock Price Crash Risk: Evidence from China. (2024). Zhu, Bing ; Zhang, Yuan ; Yang, Xiaotong ; Ma, Yunbiao. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:59:y:2024:i:03:n:s1094406024500112. Full description at Econpapers || Download paper | 6 |
| 6 | 2022 | The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers. (2022). Song, Xiaoxiao ; Trimble, Madeline. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022500019. Full description at Econpapers || Download paper | 6 |
| 7 | 2022 | The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation. (2022). Ferrat, Yann ; Ionescu-Feleaga, Liliana ; Barbu, Elena M. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s1094406022500081. Full description at Econpapers || Download paper | 5 |
| 8 | 2019 | Do Family Firms Choose Conservative Accounting Practices?. (2019). Shaw, Tara Shankar ; Raithatha, Mehul. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:04:n:s1094406019500148. Full description at Econpapers || Download paper | 5 |
| 9 | 2020 | The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3. (2020). Ntim, Collins ; Gyapong, Ernest ; Ehalaiye, Dimu ; Tunyi, Abongeh A. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:02:n:s1094406020500080. Full description at Econpapers || Download paper | 5 |
| 10 | 2020 | The Effect of Environmental, Social, and Governance Performance Factors on Firmsâ Cost of Debt: International Evidence. (2020). Houqe, Muhammad Nurul ; Ahmed, Kamran ; Richardson, Grant. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500146. Full description at Econpapers || Download paper | 4 |
| 11 | 2020 | Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia. (2020). Alam, Manzurul ; Ahmed, Kamran ; Khlif, Hichem. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500043. Full description at Econpapers || Download paper | 4 |
| 12 | 2021 | Environmental Performance of Firms and Access to Bank Loans. (2021). Long, Wenbin ; Luo, LE ; Wu, Huiying ; Shen, Hongtao. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021500074. Full description at Econpapers || Download paper | 4 |
| 13 | 2019 | Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters. (2019). Lynn, Theo ; Rosati, Pierangelo ; Gogolin, Fabian. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500136. Full description at Econpapers || Download paper | 4 |
| 14 | 2023 | Carbon Management System Quality and Corporate Financial Performance. (2023). Shrestha, Pramila ; Luo, LE ; Choi, Bobae. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:01:n:s1094406023500014. Full description at Econpapers || Download paper | 4 |
| 15 | 2019 | Auditor-Provided Tax Services and Accounting for Tax Uncertainty. (2019). Burggraef, Stephan ; Weiss, Falko ; Watrin, Christoph. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500112. Full description at Econpapers || Download paper | 3 |
| 16 | 2021 | Power Distance, Political Uncertainty, and Stock Price Crash Risk: International Evidence. (2021). Su, Qiaoling ; Zhang, Xunchang ; Ye, Jianming. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:04:n:s1094406021500190. Full description at Econpapers || Download paper | 3 |
| 17 | 2020 | A Reply to the Discussion of âWhat Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companiesâ. (2020). Kinnunen, Jyri ; Troberg, P ; Niemi, L ; Collis, J ; Ojala, H. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020800049. Full description at Econpapers || Download paper | 3 |
| 18 | 2020 | Why Do African Countries Adopt IFRS? An Institutional Perspective. (2020). Tawiah, Vincent ; Soobaroyen, Teerooven ; Boolaky, Pran Krishansing. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s1094406020500055. Full description at Econpapers || Download paper | 3 |
| 19 | 2023 | Board Effect and the Moderating Role of CEOs/CFOs on Corporate Governance Disclosure: Evidence from East Africa. (2023). Wang, Yan ; Fulgence, Samuel ; Kwabi, Frank O ; Boateng, Agyenim. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:03:n:s1094406023500087. Full description at Econpapers || Download paper | 3 |
| 20 | 2019 | The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. (2019). Yazdifar, Hassan ; Askarany, Davood ; Wickramasinghe, Danture ; Alam, Ashraful ; Nasseri, Ahmad. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500045. Full description at Econpapers || Download paper | 3 |
| 21 | 2020 | What Turns the Taxman on? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies. (2020). Troberg, Pontus ; Niemi, Lasse ; Kinnunen, Juha ; Collis, Jill ; Ojala, Hannu. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500110. Full description at Econpapers || Download paper | 3 |
| 22 | 2020 | To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions. (2020). Steindl, Tobias ; Kuster, Stephan ; Gottsche, Max. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020500122. Full description at Econpapers || Download paper | 3 |
| 23 | 2019 | The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. (2019). Yazdifar, Hassan ; Askarany, Davood ; Wickramasinghe, Danture ; Alam, Ashraful ; Nasseri, Ahmad. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500045. Full description at Econpapers || Download paper | 3 |
| 24 | 2019 | Aggregate Accounting Data and the Prediction of Credit Risk. (2019). Kousenidis, Dimitrios ; Negkakis, Christos I ; Ladas, Anestis C. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s109440601950001x. Full description at Econpapers || Download paper | 2 |
| 25 | 2021 | Role of Country-Level Characteristics in Segment Reporting: EU Evidence. (2021). Aboud, Ahmed ; Helfaya, Akrum. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:04:n:s1094406021500189. Full description at Econpapers || Download paper | 2 |
| 26 | 2019 | Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home. (2019). Zhang, Jing ; Krishnan, Gopal V. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s1094406019500033. Full description at Econpapers || Download paper | 2 |
| 27 | 2021 | Bridging Accounting and Corporate Governance: New Avenues of Research. (2021). Desender, Kurt ; Aguilera, Ruth V ; Lamy, Monica Lopez-Puertas . In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021800019. Full description at Econpapers || Download paper | 2 |
| 28 | 2019 | Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia. (2019). Wijayana, Singgih ; Rakhman, Fuad. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:03:n:s1094406019500094. Full description at Econpapers || Download paper | 2 |
| 29 | 2021 | The Quality of Mandatory Non-Financial (Risk) Disclosures: The Moderating Role of Audit Firm and Partner Characteristics. (2021). Miihkinen, Antti ; Bozzolan, Saverio. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:02:n:s1094406021500086. Full description at Econpapers || Download paper | 2 |
| 30 | 2020 | Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains. (2020). Farooqi, Javeria ; Ngo, Thanh N ; Jory, Surendranath R. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:02:n:s1094406020500092. Full description at Econpapers || Download paper | 2 |
| 31 | 2021 | Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries. (2021). Martins, Orleans Silva ; Barreira, Lucas Ayres. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500049. Full description at Econpapers || Download paper | 2 |
| 32 | 2020 | Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism. (2020). Harakeh, Mostafa ; Al-Shaer, Habiba. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:01:n:s109440602050002x. Full description at Econpapers || Download paper | 2 |
| 33 | 2022 | Financial Reporting Quality and Private Firmsâ¬â¢ Access to Trade Credit Capital. (2022). Filip, Andrei ; Elemes, Anastasios. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:57:y:2022:i:02:n:s109440602250010x. Full description at Econpapers || Download paper | 2 |
| 34 | 2021 | Corporate Governance Determinants of Financial Restatements: A Meta-Analysis. (2021). Uddin, Md Borhan ; Wu, Julia ; Habib, Ahsan. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021500025. Full description at Econpapers || Download paper | 2 |
| 35 | 2020 | The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence. (2020). Loy, Thomas R ; Hartlieb, Sven ; Eierle, Brigitte. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:55:y:2020:i:04:n:s1094406020500183. Full description at Econpapers || Download paper | 2 |
| 36 | 2019 | Aggregate Accounting Data and the Prediction of Credit Risk. (2019). Kousenidis, Dimitrios ; Negkakis, Christos I ; Ladas, Anestis C. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:54:y:2019:i:01:n:s109440601950001x. Full description at Econpapers || Download paper | 2 |
| 37 | 2023 | The Effect of Time Orientation in Languages on the Recognition of Goodwill Impairment Losses. (2023). Halabi, Hussein ; Afrifa, Godfred ; Alshehabi, Ahmad. In: The International Journal of Accounting (TIJA). RePEc:wsi:tijaxx:v:58:y:2023:i:04:n:s1094406023500117. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 13
| Year | Title | |
|---|---|---|
| 2024 | CEO hubris and corporate carbon footprint: The role of gender diversity. (2024). Kwabi, Frank ; Fulgence, Samuel ; Adamolekun, Gbenga. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:8102-8125. Full description at Econpapers || Download paper | |
| 2024 | Enhancing enterprise investment efficiency through artificial intelligence: The role of accounting information transparency. (2024). Zhai, Guoqing ; Charles, Vincent ; Gherman, Tatiana ; Lee, Hyoungsuk ; Pan, Tuan ; Shang, Yuping ; Zhao, Xin. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:96:y:2024:i:c:s0038012124002921. 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 | 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 | The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan. (2024). Fujiyama, Keishi ; Koga, Yuya ; Kim, Jong-Hoon. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000424. Full description at Econpapers || Download paper | |
| 2024 | The role of accounting standards in financial inclusion. (2024). Awuye, Isaac S ; Osei-Tutu, Francis ; Taylor, Daniel. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s105752192400526x. Full description at Econpapers || Download paper | |
| 2024 | Examining the Impact of Vulnerability and the Law of Justice on the IFRS Adoption Decision. (2024). Adams, Macy ; Forrester, Robert ; Cummings, John Reid ; Istiak, Khandokar. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:9:p:417-:d:1482240. Full description at Econpapers || Download paper | |
| 2024 | Related party transactions and earnings management under the UK different regulatory environments of the main and alternative investment markets. (2024). Alhadab, Mohammad ; el Diri, Malek. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000466. Full description at Econpapers || Download paper | |
| 2024 | Preventive and Remedial Actions in Corporate Reporting Among âAddiction Industriesâ: Legitimacy, Effectiveness and Hypocrisy Perception. (2024). Bellucci, Marco ; Manetti, Giacomo ; Acuti, Diletta. In: Journal of Business Ethics. RePEc:kap:jbuset:v:189:y:2024:i:3:d:10.1007_s10551-023-05375-3. Full description at Econpapers || Download paper | |
| 2024 | Does Clan Culture Promote Corporate Natural Resource Disclosure? Evidence from Chinese Natural Resource-Based Listed Companies. (2024). Tang, Yongjun ; Li, QI ; Sun, Mingjia ; Zhou, Fen. In: Journal of Business Ethics. RePEc:kap:jbuset:v:192:y:2024:i:1:d:10.1007_s10551-023-05515-9. Full description at Econpapers || Download paper | |
| 2024 | Corporate governance perspective on environmental reporting: Literature review and future research agenda. (2024). Khan, Sana ; Roszkowskamenkes, Maria ; Aluchna, Maria. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:3:p:1550-1577. Full description at Econpapers || Download paper | |
| 2024 | Green corporate image: Assessing the effects of climate change management practices on corporate reputation. (2024). Srivastava, Mohit ; Sun, Juncheng ; Guo, Jiawei ; Khalid, Fahad. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:3:p:1786-1801. Full description at Econpapers || Download paper | |
| 2024 | The impact of industry competition on the value relevance of goodwill impairments across different information environments. (2024). Adwan, Sami ; Boubaker, Sabri ; Halabi, Hussein ; Alshehabi, Ahmad. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000454. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 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 | The impact of ESG distance on mergers and acquisitions. (2024). Lin, Chih-Yung ; Hsu, Yuan-Teng ; Xu, Xiaodong ; Tang, Ning. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006094. Full description at Econpapers || Download paper | |
| 2024 | Controlling shareholders stock pledges and stock price crash risks. (2024). Wu, Jiangning ; Ren, Haibo ; Xu, Yueping. In: Finance Research Letters. RePEc:eee:finlet:v:68:y:2024:i:c:s1544612324009863. Full description at Econpapers || Download paper | |
| 2024 | Stock buybacks and growth opportunities. (2024). Vasudevan, Gopala ; Nguyen, Duong ; Mateti, Ravi S ; Gopal, Naresh. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:63:y:2024:i:4:d:10.1007_s11156-024-01296-y. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document |
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Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | Inward FDI, IFRS Adoption and Institutional Quality: Insights from the MENA Countries. (2022). CieÅlik, Andrzej ; Hamza, Sarhad ; Cielik, Andrzej. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:47-:d:845410. Full description at Econpapers || Download paper |
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China. (2021). Ntim, Collins ; Wu, Yue ; Elmagrhi, Mohamed H. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:5:p:2313-2331. Full description at Econpapers || Download paper | |
| 2021 | Does air pollution change a firms business strategy for employing capital and labor?. (2021). Chan, Kam C ; Wu, Junfeng ; Liu, Baohua. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:3671-3685. Full description at Econpapers || Download paper | |
| 2021 | Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and mediumâsized enterprises. (2021). Ntim, Collins ; Crossley, Richard M ; Elmagrhi, Mohamed H. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:3740-3762. Full description at Econpapers || Download paper | |
| 2021 | The Impact of Board Diversity, CEO Characteristics, and Board Committees on Financial Performance in the Case of Romanian Companies. (2021). Dumitrescu, Dalina ; Micu, Carmen Daniela ; Mihail, Bogdan Aurelian ; Lobda, Adriana. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2021:i:1:p:7-:d:714960. Full description at Econpapers || Download paper |
10 most frequent citing series