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Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
25
Impact Factor (IF)
0.44
5 Years IF
0.5
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
1991 0 0.11 0 0 7 7 4 0 0 0 0 0 0.06
1992 0 0.12 0 0 15 22 7 0 7 7 0 0 0.06
1993 0.09 0.13 0.08 0.09 15 37 25 3 3 22 2 22 2 3 100 1 0.07 0.06
1994 0.13 0.14 0.1 0.11 14 51 16 5 8 30 4 37 4 5 100 0 0.07
1995 0.07 0.22 0.09 0.06 17 68 67 6 14 29 2 51 3 5 83.3 3 0.18 0.1
1996 0.1 0.24 0.06 0.07 18 86 38 5 19 31 3 68 5 5 100 0 0.11
1997 0.14 0.24 0.16 0.1 17 103 45 16 35 35 5 79 8 12 75 3 0.18 0.11
1998 0.09 0.27 0.07 0.05 20 123 40 8 43 35 3 81 4 7 87.5 2 0.1 0.13
1999 0.05 0.29 0.09 0.06 18 141 51 13 56 37 2 86 5 10 76.9 4 0.22 0.14
2000 0.08 0.35 0.09 0.07 22 163 88 14 70 38 3 90 6 10 71.4 4 0.18 0.16
2001 0.05 0.38 0.09 0.05 23 186 110 17 87 40 2 95 5 14 82.4 0 0.17
2002 0.09 0.39 0.12 0.06 23 209 73 25 112 45 4 100 6 25 100 5 0.22 0.21
2003 0.17 0.43 0.21 0.16 25 234 95 49 161 46 8 106 17 32 65.3 4 0.16 0.21
2004 0.04 0.48 0.1 0.07 32 266 145 27 188 48 2 111 8 20 74.1 6 0.19 0.22
2005 0.16 0.51 0.09 0.13 27 293 122 26 215 57 9 125 16 8 30.8 1 0.04 0.23
2006 0.12 0.49 0.15 0.16 31 324 118 49 264 59 7 130 21 32 65.3 1 0.03 0.22
2007 0.17 0.44 0.18 0.13 28 352 226 62 326 58 10 138 18 43 69.4 7 0.25 0.2
2008 0.14 0.47 0.19 0.19 33 385 150 72 398 59 8 143 27 30 41.7 4 0.12 0.22
2009 0.2 0.46 0.22 0.22 34 419 201 92 490 61 12 151 33 18 19.6 0 0.23
2010 0.16 0.46 0.24 0.22 39 458 296 111 601 67 11 153 33 50 45 4 0.1 0.2
2011 0.16 0.5 0.15 0.18 36 494 281 76 677 73 12 165 30 18 23.7 2 0.06 0.23
2012 0.25 0.5 0.13 0.19 39 533 146 69 746 75 19 170 32 10 14.5 0 0.21
2013 0.24 0.54 0.17 0.23 33 566 201 96 842 75 18 181 41 0 4 0.12 0.23
2014 0.25 0.53 0.22 0.31 24 590 112 131 973 72 18 181 57 26 19.8 2 0.08 0.22
2015 0.37 0.52 0.37 0.35 35 625 173 232 1205 57 21 171 59 52 22.4 0 0.22
2016 0.31 0.5 0.32 0.34 35 660 114 208 1413 59 18 167 57 65 31.3 0 0.2
2017 0.16 0.51 0.33 0.24 37 697 209 232 1645 70 11 166 40 25 10.8 0 0.2
2018 0.35 0.52 0.5 0.48 45 742 183 372 2017 72 25 164 78 130 34.9 3 0.07 0.22
2019 0.33 0.53 0.29 0.28 50 792 229 232 2249 82 27 176 50 0 4 0.08 0.21
2020 0.45 0.63 0.43 0.48 24 816 69 348 2597 95 43 202 96 39 11.2 18 0.75 0.3
2021 0.51 0.73 0.46 0.55 24 840 79 390 2987 74 38 191 106 46 11.8 24 1 0.27
2022 0.77 0.72 0.48 0.79 31 871 109 417 3404 48 37 180 143 61 14.6 18 0.58 0.22
2023 1.02 0.67 0.46 0.72 26 897 37 417 3821 55 56 174 126 57 13.7 23 0.88 0.19
2024 0.74 0.73 0.39 0.65 17 914 8 358 4179 57 42 155 101 10 2.8 3 0.18 0.22
2025 0.44 0.96 0.24 0.5 19 933 0 228 4407 43 19 122 61 0 0 0.28
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12009Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Subramaniam, Nava ; Hodge, Kristy ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194.

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89
22011Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Adams, Sarah ; Simnett, Roger. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301.

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64
32006An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Shelly, Marita ; Deegan, Craig ; Cooper, Barry J.. In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18.

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59
42014Carbon Management Systems and Carbon Mitigation. (2014). Tang, Qingliang ; Luo, LE. In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:1:p:84-98.

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59
52010The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. (2010). Sayag, Gabriel ; Cohen, Aaron. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307.

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58
62007An Examination of Worldwide Assured Sustainability Reporting. (2007). MOCK, THEODORE J. ; SWARTZ, KEVIN M. ; STROHM, CHRISTIANE . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77.

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56
72019Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. (2019). Schmitz, Jana ; Leoni, Giulia. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:331-342.

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53
82010Corporate Governance and Company Performance in Australia. (2010). Kent, Pamela ; Stewart, Jenny ; Christensen, Jacqueline. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:372-386.

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48
92011Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Schaltegger, Stefan ; Burritt, Roger L. ; Zvezdov, Dimitar. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98.

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45
102017Accounting Research: A Bibliometric Analysis. (2017). Merigo, Jose M ; Yang, Jian-Bo. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:71-100.

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45
112005A Survey of Sustainability Reporting Practices of Australian Reporting Entities. (2005). Jones, Stewart ; LAAN, SANDRA ; Loftus, Janice ; Frost, Geoff. In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:35:p:89-96.

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43
122007An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. (2007). Jones, Stewart ; LAAN, SANDRA ; Loftus, Janice ; Frost, Geoff. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:78-87.

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39
132015Board Diversity and Financial Performance in the Top 500 Australian Firms. (2015). Mather, Paul ; Ahmed, Kamran ; Vafaei, Alireza. In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:4:p:413-427.

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38
142010Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. (2010). Haque, Shamima ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:317-333.

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37
152017The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. (2017). Tashakor, Shamim ; Appuhami, Ranjith. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:400-420.

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37
162022Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia. (2022). Agbola, Frank ; Ha, Van ; Choi, Bobae. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:1:p:5-18.

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36
172013Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Tan, Rebecca ; Wilson, Mark ; Bachoo, Kaveen . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87.

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35
182004Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable. (2004). Adams, Carol ; Zutshi, Ambika. In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:34:p:31-39.

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35
191995The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction. (1995). Wolnizer, P. W. ; Carnegie, G. D.. In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:9:p:31-47.

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33
202012International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. (2012). Albu, Nadia. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:341-352.

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32
212008Accounting Classification in the IFRS Era. (2008). Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:191-198.

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31
222013The Development of Worldwide Sustainability Reporting Assurance. (2013). MOCK, THEODORE J. ; Rao, Sunita S. ; Srivastava, Rajendra P.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:280-294.

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30
232018Big Data Opportunities for Accounting and Finance Practice and Research. (2018). Cockcroft, Sophie ; Russell, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:323-333.

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29
242008Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets. (2008). Chalmers, Keryn ; Godfrey, Jayne M. ; Clinch, Greg. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:237-247.

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29
252013Corporate Social and Environment-related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country. (2013). Kamal, Yousuf ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:2:p:117-134.

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25
262001The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category. (2001). Koh, Ping-Sheng ; GODFREY, JAYNE . In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:24:p:39-48.

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25
272011Audit Reports in Australia during the Global Financial Crisis. (2011). Xu, Yang ; Fargher, Neil ; Carson, Elizabeth ; Jiang, Alicia Liwei . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:22-31.

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24
282018Board of Directors and CSR in Banking: The Moderating Role of Bank Regulation and Investor Protection Strength. (2018). Martinezferrero, Jennifer ; Garciasanchez, Isabelmaria ; Meca, Emma Garcia. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:428-445.

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24
292007Content Analysis in Accounting Research: the Practical Challenges. (2007). Steenkamp, Natasja ; Northcott, Deryl. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:12-25.

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23
302010Impact of IFRS in New Zealand on Accounts and Earnings Quality. (2010). Kabir, Md Humayun ; Islam, Md Ainul ; Laswad, Fawzi. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:343-357.

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23
312018The Importance of Intellectual Capital for Firm Performance: Evidence from Australia. (2018). Nadeem, Muhammad ; Nguyen, Cuong ; Gan, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:334-344.

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22
322020Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession. (2020). Kend, Michael ; Nguyen, Lan Anh. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:269-282.

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22
332009Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors. (2009). DIAS CURTO, JOSÉ ; Morais, Ana Isabel. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:2:p:128-143.

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22
342019Blockchain as the Database Engine in the Accounting System. (2019). Low, Kin Yew ; Tan, Boon Seng. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:312-318.

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22
352010Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?. (2010). ZEFF, STEPHEN A. ; Nobes, Christopher W.. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:178-184.

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22
362011Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130.

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22
372022Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. (2022). Xu, Shuolei ; Dong, Nanyan ; Wang, Fangjun ; Cullinan, Charles P. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:2:p:267-289.

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21
382009Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing. (2009). CARLIN, TYRONE M. ; Finch, Nigel. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:4:p:326-336.

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21
392010Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings. (2010). Linacre, Simon ; Northcott, Deryl. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:1:p:38-54.

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21
402017Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights. (2017). Lodhia, Sumit ; Stone, Gerard. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:17-33.

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20
412019If You Can Measure It, You Can Manage It: A Case of Intellectual Capital. (2019). Nadeem, Muhammad ; Massaro, Maurizio ; Dumay, John. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:395-407.

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19
421999The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards. (1999). McGregor, Warren. In: Australian Accounting Review. RePEc:bla:ausact:v:9:y:1999:i:17:p:3-8.

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19
432007What We Might Know (But Arent Sure) About Public-Sector Accrual Accounting. (2007). Christensen, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:51-65.

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19
442001Defining Ethical Investment and its Demography in Australia. (2001). Leung, Philomena ; Tippet, John. In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:25:p:44-55.

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18
452007Australian CEO Compensation: The Descriptive Evidence. (2007). Matolcsy, Zoltan ; Wright, Anna. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:47-59.

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18
462000The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience. (2000). Matolcsy, Zoltan ; Booth, Peter ; Wieder, Bernhard. In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:22:p:4-18.

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18
472008Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards. (2008). Sweeting, John ; Gallery, Gerry ; Cooper, Emerson . In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:257-273.

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18
482000‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting. (2000). Macve, Richard ; Horton, Joanne. In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:21:p:26-39.

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17
492019Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry. (2019). Karajovic, Maria ; Laskowski, Marek ; Kim, Henry M. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:319-330.

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17
502011Your Governance or Mine?. (2011). Scott, Tom ; Kean, Stephen ; Grosse, Matthew ; Ferguson, Andrew. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:4:p:406-417.

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17
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12019Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. (2019). Schmitz, Jana ; Leoni, Giulia. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:331-342.

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20
22022Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia. (2022). Agbola, Frank ; Ha, Van ; Choi, Bobae. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:1:p:5-18.

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15
32014Carbon Management Systems and Carbon Mitigation. (2014). Tang, Qingliang ; Luo, LE. In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:1:p:84-98.

Full description at Econpapers || Download paper

14
42017The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. (2017). Tashakor, Shamim ; Appuhami, Ranjith. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:400-420.

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14
52018Board of Directors and CSR in Banking: The Moderating Role of Bank Regulation and Investor Protection Strength. (2018). Martinezferrero, Jennifer ; Garciasanchez, Isabelmaria ; Meca, Emma Garcia. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:428-445.

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13
62022Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. (2022). Xu, Shuolei ; Dong, Nanyan ; Wang, Fangjun ; Cullinan, Charles P. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:2:p:267-289.

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11
72023Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective. (2023). Schaltegger, Stefan ; Burritt, Roger L ; Christ, Katherine Leanne. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:4:p:336-351.

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11
82020Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession. (2020). Kend, Michael ; Nguyen, Lan Anh. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:269-282.

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11
92009Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Subramaniam, Nava ; Hodge, Kristy ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194.

Full description at Econpapers || Download paper

9
102018Big Data Opportunities for Accounting and Finance Practice and Research. (2018). Cockcroft, Sophie ; Russell, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:323-333.

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9
112019Blockchain as the Database Engine in the Accounting System. (2019). Low, Kin Yew ; Tan, Boon Seng. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:312-318.

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8
122010Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. (2010). Haque, Shamima ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:317-333.

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8
132010Corporate Governance and Company Performance in Australia. (2010). Kent, Pamela ; Stewart, Jenny ; Christensen, Jacqueline. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:372-386.

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8
142022Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice. (2022). Zhou, Shan. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:315-333.

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8
152011Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Schaltegger, Stefan ; Burritt, Roger L. ; Zvezdov, Dimitar. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98.

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8
162015Board Diversity and Financial Performance in the Top 500 Australian Firms. (2015). Mather, Paul ; Ahmed, Kamran ; Vafaei, Alireza. In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:4:p:413-427.

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7
172018The Importance of Intellectual Capital for Firm Performance: Evidence from Australia. (2018). Nadeem, Muhammad ; Nguyen, Cuong ; Gan, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:334-344.

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7
182022The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China. (2022). Xu, Zihui ; Chen, Zifan ; Yu, Yan ; Deng, Lixing. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:352-366.

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7
192019Institutional Influence, Transition Management and the Demand for Carbon Auditing: The Chinese Experience. (2019). Tang, Qingliang. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:376-394.

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6
202017Accounting Research: A Bibliometric Analysis. (2017). Merigo, Jose M ; Yang, Jian-Bo. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:71-100.

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6
212022Task Force on Climate‐related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series. (2022). Chua, Wai Fong ; James, Ramana ; Soderstrom, Naomi ; Lee, Eric ; King, Adrian. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:396-405.

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6
222019Sustainability Risk Disclosure Practices of Listed Companies in Australia. (2019). Hossain, Md Amir ; Dumay, John. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:343-359.

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6
232016Evidence of Avoiding Working Capital Deficits in Australia. (2016). Shan, Yaowen ; Jiang, Wei ; Zhu, Tingting ; Lu, Meiting. In: Australian Accounting Review. RePEc:bla:ausact:v:26:y:2016:i:1:p:107-118.

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6
242011Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Adams, Sarah ; Simnett, Roger. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301.

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252019Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations. (2019). Bollasaraya, Helena Maria ; Garrido, Fernando Polo ; Mas, Elies Segui. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:4:p:692-707.

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5
262015Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises. (2015). Chand, Parmod ; White, Michael ; Patel, Arvind. In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:2:p:139-154.

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5
272018Do Financial Markets Care about Corporate Social Responsibility Disclosure? Further Evidence from China. (2018). Xu, Shan ; Liu, Duchi. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:1:p:79-103.

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282019Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry. (2019). Karajovic, Maria ; Laskowski, Marek ; Kim, Henry M. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:319-330.

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5
292023The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms. (2023). , Jianqun ; Xiao, HE. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:86-105.

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5
302021Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China. (2021). Xu, Jingjing. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:1:p:9-21.

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5
312021Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions. (2021). Dixon, Rob ; Demirag, Istemi ; Alshaer, Habiba ; Saha, Anup Kumar. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:2:p:79-107.

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5
322013An International Examination of Assurance Practices on Carbon Emissions Disclosures. (2013). Green, Wendy ; Zhou, Shan. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:54-66.

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5
332017Accounting Conservatism: A Literature Review. (2017). Zhong, Yuxiang ; Li, Wanli. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:2:p:195-213.

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5
342010The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. (2010). Sayag, Gabriel ; Cohen, Aaron. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307.

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5
352021Its 2020: What is Accounting Today?. (2021). Parker, Lee ; Carnegie, Garry ; Tsahuridu, Eva. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:1:p:65-73.

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4
362023Accounting for Intangible Assets: Thinking It Through. (2023). Penman, Stephen. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:5-13.

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4
372015The Impact of Recession on the Value-relevance of Accounting Information. (2015). Velury, Uma ; Leece, Ryan D ; Kane, Gregory D ; Richardson, Frederick M. In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:2:p:185-191.

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4
382022A Recent Survey of GHG Emissions Reporting and Assurance. (2022). Ryan, Judy ; Tiller, Demi. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:2:p:181-187.

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4
392012New Media and External Accounting Information: A Critical Review. (2012). Saxton, Gregory D.. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:3:p:286-302.

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4
402013The Development of Worldwide Sustainability Reporting Assurance. (2013). MOCK, THEODORE J. ; Rao, Sunita S. ; Srivastava, Rajendra P.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:280-294.

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4
412017Board Characteristics, Firm Profitability and Earnings Management: Evidence from India. (2017). Goel, Sandeep ; Kapoor, Nimisha. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:2:p:180-194.

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4
422018Who Influences the Design of Management Accounting Systems? An Exploratory Study. (2018). Hoozee, Sophie ; Mitchell, Falconer. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:374-390.

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4
432022Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review. (2022). Azhar, Zubir ; Assanah, Nurul Husna ; Kishan, Krishnen ; Alfan, Ervina. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:1:p:36-62.

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4
442013Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Tan, Rebecca ; Wilson, Mark ; Bachoo, Kaveen . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87.

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4
452017Does the Presence of Female Executives Curb Earnings Management? Evidence from Korea. (2017). Kang, Tony ; Jeong, Seok Woo ; Ah, Hyun ; Lee, Dong Young. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:494-506.

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4
462022Corporate Environmental Performance and Financial Distress: Evidence from Australia. (2022). Li, Zhongtian ; Jia, Jing. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:2:p:188-200.

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4
472017Human Rights Performance Disclosure by Companies with Operations in High Risk Countries: Evidence from the Australian Minerals Sector. (2017). Islam, Muhammad ; Haque, Shamima ; Roberts, Robin. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:34-51.

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3
482022Accounting and First Nations: A Systematic Literature Review and Directions for Future Research. (2022). Greenland, Steven ; Kutubi, Shawgat ; Norris, Ellie. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:2:p:156-180.

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3
492017Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights. (2017). Lodhia, Sumit ; Stone, Gerard. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:17-33.

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3
502015Cost Stickiness in Australia: Characteristics and Determinants. (2015). Shan, Yaowen ; Lu, Meiting ; Bugeja, Martin. In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:3:p:248-261.

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3
Citing documents used to compute impact factor: 19
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2025Does human-oriented governance foster labor and human rights disclosure?. (2025). Vitolla, Filippo ; Raimo, Nicola ; Garca-Snchez, Isabel-Mara ; Aibar-Guzmn, Beatriz. In: Review of Managerial Science. RePEc:spr:rvmgts:v:19:y:2025:i:10:d:10.1007_s11846-025-00843-8.

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2025The Role of Intangible Investment in Predicting Stock Returns: Six Decades of Evidence. (2025). Li, Lin. In: Post-Print. RePEc:hal:journl:hal-05074264.

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2025The Role of Intangible Investment in Predicting Stock Returns: Six Decades of Evidence. (2025). Li, Lin. In: Papers. RePEc:arx:papers:2505.16336.

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2025A Methodological Proposal for Studying Investors Materiality Perceptions: Evidence from Share Purchase Agreements. (2025). Adam, Vclav ; Novotn, Ota. In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2025:y:2025:i:3:id:613:p:4-32.

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2025Unveiling the black box: understanding digital assets complexity. (2025). Abdelkhalik, Raghda Abdellatif. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00456-3.

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2025How intellectual property protection enhances data capitalization: The mediating effects of resources and willingness to capitalize on data. (2025). Wang, YU ; Dong, Fan. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s105752192500626x.

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2025Artificial intelligence in accounting professions: The young chartered accountants? experience. (2025). Cesaroni, Francesca Maria ; Sentuti, Annalisa ; Sgr, Francesca. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2025-001-s1003.

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2025Top management team incentive dispersion and investment efficiency. (2025). Deshmukh, Ashutosh ; Xu, Hongkang. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:4:d:10.1007_s11156-024-01346-5.

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2025Supplier–buyer (in)congruence in environmental management accounting for sustainable development in the context of Japan. (2025). Zhang, Qingyu ; Li, XI ; Katsumata, Sotaro ; Zeng, Yanqin. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:1:p:84-99.

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2025How do companies manage energy? A systematic literature review on energy cost accounting, energy efficiency, and energy management. (2025). Dickemann, Philip. In: Applied Energy. RePEc:eee:appene:v:397:y:2025:i:c:s030626192501102x.

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2025Insight into how Environmental Management Accounting Practices and Complexity of Green Innovation Management Pave the Way Toward Strategic Resilience. (2025). Phuc, Vu Kien ; Huy, Pham Quang. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:4:d:10.1007_s13132-024-02461-3.

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2025Supply chain innovation as a value driver: The perspective of energy efficiency. (2025). Xie, Mengyuan ; Zhou, Jingyi. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325021348.

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2025Management accountants’ roles and management controls in hospitals at times of strain — Experiences during the Corona pandemic. (2025). Brunner, Jens O ; di Carlo, Roberta ; Brix, Laura ; Kunz, Jennifer. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:1:d:10.1007_s00187-025-00389-6.

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2025Impact of client information technology applications on audit fees. (2025). Deng, Xincai ; Han, Wenqi ; Wang, Deli. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007227.

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2025When green claims turn brown: The Impact of corporate greenwashing on biodiversity risk in China. (2025). Gan, Yufei. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:104:y:2025:i:c:s1062976925001085.

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2025Governance Quality and Sustainable Development: Insights from the United Nations Sustainable Development Goals in Africa. (2025). Adegboye, Alex ; Erin, Olayinka ; Ackers, Barry ; Adebayo, Adeyemi. In: Public Organization Review. RePEc:kap:porgrv:v:25:y:2025:i:2:d:10.1007_s11115-025-00810-7.

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2025Bridging digitalization and environmental, social, and governance performance: the moderating effect of CEO duality and government linked corporations. (2025). Pu, Tingqian. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05773-0.

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2025Do industrial robots bring happiness? The moderating role of public trust. (2025). Wang, Wen ; Han, Wang-Zhe. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:380-398.

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2025Matching entrepreneurial orientations: a new perspective on the external accountant’s advisory role towards entrepreneurs. (2025). Janssens, Rob ; Lybaert, Nadine ; Schepers, Jelle ; Michiels, Anneleen ; Corten, Maarten. In: International Entrepreneurship and Management Journal. RePEc:spr:intemj:v:21:y:2025:i:1:d:10.1007_s11365-024-01063-4.

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Recent citations
Recent citations received in 2024

YearCiting document
2024Risk and Sustainability Issues. (2024). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:1:p:3-3.

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2024Insights for Senior Accounting Managers. (2024). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:2:p:99-100.

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Recent citations received in 2023

YearCiting document
2023Editorial. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:3-4.

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2023Keeping up with the Changing World of Accounting. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:2:p:109-109.

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2023Auditor Assignments and Audit Quality. (2023). Li, Zihui ; Wu, Yongliang ; Zhai, Shengbao ; Zhang, Min. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:2:p:160-187.

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2023Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:3:p:229-229.

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2023Focus on the Future. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:4:p:335-335.

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2023The power from folk monitoring: Leading Officials’ Natural Resources Accountability Audit (NRAA) and corporate ESG performance. (2023). Chen, Zhiwu ; Liang, Weiming ; Wang, Peipei ; Yan, Kai. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009479.

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2023Not So New Kid on the Block: Accounting and Valuation Aspects of Non-Fungible Tokens (NFTs). (2023). Jayasuriya, Dulani ; Sims, Alexandra. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:11:p:465-:d:1267328.

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2023Local Digital Economy and Corporate Social Responsibility. (2023). Hu, Yong ; Liu, Qian. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:11:p:8487-:d:1153989.

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2023Cryptoassets: Definitions and accounting treatment under the current International Financial Reporting Standards framework. (2023). Parrondo, Luz. In: Intelligent Systems in Accounting, Finance and Management. RePEc:wly:isacfm:v:30:y:2023:i:4:p:208-227.

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Recent citations received in 2022

YearCiting document
2022Editorial. (2022). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:1:p:3-4.

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2022The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China. (2022). Xu, Zihui ; Chen, Zifan ; Yu, Yan ; Deng, Lixing. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:352-366.

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2022Research on Application and Impact of IFRS 9 Financial Instruments. (2022). Bradbury, Michael ; Howieson, Bryan. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:4:p:409-410.

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2022Exploring the Intersection of Industry, Policy, and Performance: Insights from the June 2022 Issue. (2022). Pandey, Dharen Kumar. In: International Journal of Accounting, Business and Finance. RePEc:dbs:ijabfi:v:1:y:2022:i:2:p:i-iii:id:87.

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2022Do Inquiry Letters Curb Corporate Catering Motives of High Sustainable R&D Investment? Empirical Evidence from China. (2022). Lee, Yi-Tsung ; Yu, Yan. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:12:p:7476-:d:842452.

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2022The Value Relevance of Corporate Sustainability Performance (CSP). (2022). Jadoon, Imran Abbas ; Ali, Akhtar. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:15:p:9098-:d:871108.

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2022Effect of Environmental, Social, and Governance Performance on Corporate Financialization: Evidence from China. (2022). Li, Ziyu ; Yin, Xiangyang ; Zhang, Shuxia ; Xu, Liping ; Kong, Deyue. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:17:p:10712-:d:900017.

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2022Organizational Competencies in the Development of Environmental, Social, and Governance (ESG) Criteria in the Industrial Sector. (2022). Rubbo, Priscila ; Sierdovski, Marcia ; Pilatti, Luiz Alberto. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:20:p:13463-:d:946516.

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2022Green Loans and Green Innovations: Evidence from China’s Equator Principles Banks. (2022). Lin, Yuming ; Guo, Yiting ; Huang, Xijia ; Liu, Liping ; Yan, Kai. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:20:p:13674-:d:949890.

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2022Does Fintech Development Enhance Corporate ESG Performance? Evidence from an Emerging Market. (2022). Wu, Yewei ; Peng, KE ; Tang, Kaiye ; Wang, Deli. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:24:p:16597-:d:1000167.

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