Citation analysis for Australian Accounting Review / CPA Australia

Citation Profile [Updated: 2026-08-21 11:52:43]

5 Years H Index

Impact Factor (IF)

0.6

5 Years IF

0.7

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	0.25	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	0.28	0.07	0.05	20	123	40	8	43	35	3	81	4	7	87.5	2	0.1	0.13
1999	0.05	0.3	0.09	0.06	18	141	51	13	56	37	2	86	5	10	76.9	4	0.22	0.14
2000	0.08	0.34	0.09	0.07	22	163	89	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	112	17	87	40	2	95	5	14	82.4		0	0.17
2002	0.09	0.39	0.12	0.06	23	209	76	25	112	45	4	100	6	25	100	5	0.22	0.21
2003	0.17	0.43	0.21	0.16	25	234	96	49	161	46	8	106	17	32	65.3	4	0.16	0.21
2004	0.04	0.47	0.1	0.07	32	266	146	27	188	48	2	111	8	20	74.1	6	0.19	0.21
2005	0.16	0.5	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	120	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	238	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	155	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	208	92	490	61	12	151	33	18	19.6		0	0.23
2010	0.16	0.46	0.24	0.22	39	458	310	111	601	67	11	153	33	50	45	4	0.1	0.2
2011	0.16	0.5	0.15	0.18	36	494	294	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	149	69	746	75	19	170	32	10	14.5		0	0.21
2013	0.24	0.53	0.17	0.23	33	566	216	96	842	75	18	181	41		0	4	0.12	0.23
2014	0.25	0.52	0.22	0.31	24	590	115	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	181	232	1205	57	21	171	59	52	22.4		0	0.21
2016	0.31	0.49	0.32	0.34	35	660	117	208	1413	59	18	167	57	65	31.3		0	0.2
2017	0.16	0.51	0.33	0.24	37	697	240	232	1645	70	11	166	40	25	10.8		0	0.2
2018	0.35	0.52	0.5	0.48	45	742	201	373	2018	72	25	164	78	130	34.9	3	0.07	0.22
2019	0.33	0.53	0.29	0.28	50	792	263	232	2250	82	27	176	50		0	4	0.08	0.21
2020	0.45	0.63	0.43	0.48	24	816	73	351	2601	95	43	202	96	39	11.1	18	0.75	0.3
2021	0.53	0.72	0.47	0.56	24	840	86	395	2996	74	39	191	107	46	11.6	24	1	0.26
2022	0.77	0.71	0.5	0.83	31	871	134	435	3431	48	37	180	150	61	14	18	0.58	0.21
2023	1.02	0.66	0.47	0.74	26	897	51	425	3856	55	56	174	128	57	13.4	23	0.88	0.19
2024	0.75	0.7	0.42	0.69	17	914	15	381	4237	57	43	155	107	20	5.2	6	0.35	0.2
2025	0.6	0.93	0.37	0.7	19	933	5	341	4578	43	26	122	86	17	5	10	0.53	0.27

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	2009	Assurance 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	92
2	2011	Integrated 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. Full description at Econpapers \|\| Download paper	69
3	2014	Carbon 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	62
4	2010	The 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. Full description at Econpapers \|\| Download paper	61
5	2006	An 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. Full description at Econpapers \|\| Download paper	60
6	2007	An 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. Full description at Econpapers \|\| Download paper	59
7	2019	Accounting 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. Full description at Econpapers \|\| Download paper	58
8	2011	Carbon 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. Full description at Econpapers \|\| Download paper	51
9	2010	Corporate 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. Full description at Econpapers \|\| Download paper	49
10	2017	The 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. Full description at Econpapers \|\| Download paper	48
11	2017	Accounting 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. Full description at Econpapers \|\| Download paper	47
12	2005	A 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. Full description at Econpapers \|\| Download paper	43
13	2010	Corporate 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. Full description at Econpapers \|\| Download paper	42
14	2007	An 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. Full description at Econpapers \|\| Download paper	41
15	2015	Board 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. Full description at Econpapers \|\| Download paper	41
16	2013	Firm 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. Full description at Econpapers \|\| Download paper	41
17	2022	Does 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. Full description at Econpapers \|\| Download paper	40
18	2004	Corporate 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. Full description at Econpapers \|\| Download paper	35
19	1995	The 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. Full description at Econpapers \|\| Download paper	33
20	2013	The 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. Full description at Econpapers \|\| Download paper	33
21	2012	International 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. Full description at Econpapers \|\| Download paper	32
22	2008	Accounting Classification in the IFRS Era. (2008). Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:191-198. Full description at Econpapers \|\| Download paper	31
23	2008	Adoption 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. Full description at Econpapers \|\| Download paper	30
24	2018	Board 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. Full description at Econpapers \|\| Download paper	30
25	2018	Big 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. Full description at Econpapers \|\| Download paper	29
26	2007	Content 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. Full description at Econpapers \|\| Download paper	27
27	2013	Corporate 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. Full description at Econpapers \|\| Download paper	27
28	2001	The 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. Full description at Econpapers \|\| Download paper	26
29	2022	Corporate 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. Full description at Econpapers \|\| Download paper	25
30	2018	The 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. Full description at Econpapers \|\| Download paper	24
31	2010	Impact 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. Full description at Econpapers \|\| Download paper	24
32	2011	Audit 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. Full description at Econpapers \|\| Download paper	24
33	2020	Big 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. Full description at Econpapers \|\| Download paper	23
34	2019	Blockchain 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. Full description at Econpapers \|\| Download paper	23
35	2009	Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors. (2009). DIAS CURTO, JOSÃ ; Morais, Ana Isabel. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:2:p:128-143. Full description at Econpapers \|\| Download paper	22
36	2010	Commentary: Has Australia (or Any Other Jurisdiction) âAdoptedâ IFRS?. (2010). ZEFF, STEPHEN A. ; Nobes, Christopher W.. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:178-184. Full description at Econpapers \|\| Download paper	22
37	2011	Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130. Full description at Econpapers \|\| Download paper	22
38	2017	Integrated 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. Full description at Econpapers \|\| Download paper	22
39	2009	Discount 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. Full description at Econpapers \|\| Download paper	21
40	2019	If 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. Full description at Econpapers \|\| Download paper	21
41	2010	Producing 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. Full description at Econpapers \|\| Download paper	21
42	2022	Reporting and Assurance of ClimateâRelated 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. Full description at Econpapers \|\| Download paper	21
43	2017	Accounting 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. Full description at Econpapers \|\| Download paper	21
44	2019	Sustainability 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. Full description at Econpapers \|\| Download paper	20
45	1999	The 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. Full description at Econpapers \|\| Download paper	19
46	2007	Australian 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. Full description at Econpapers \|\| Download paper	19
47	2007	What 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. Full description at Econpapers \|\| Download paper	19
48	2000	The Impacts of Enterprise Resource Planning Systems on Accounting Practice â 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. Full description at Econpapers \|\| Download paper	19
49	2008	What Drives TBL Reporting: Good Governance or Threat to Legitimacy?. (2008). Monem, Reza ; Kent, Pamela. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:4:p:297-309. Full description at Econpapers \|\| Download paper	19
50	2019	Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting. (2019). Fowler, Carolyn J ; Bui, Binh. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:360-375. Full description at Econpapers \|\| Download paper	19

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

#	Year	Title	Cited
1	2019	Accounting 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. Full description at Econpapers \|\| Download paper	25
2	2018	Board 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. Full description at Econpapers \|\| Download paper	19
3	2022	Does 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. Full description at Econpapers \|\| Download paper	19
4	2017	The 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. Full description at Econpapers \|\| Download paper	19
5	2022	Corporate 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. Full description at Econpapers \|\| Download paper	15
6	2022	Reporting and Assurance of ClimateâRelated 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. Full description at Econpapers \|\| Download paper	15
7	2014	Carbon 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	15
8	2011	Carbon 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. Full description at Econpapers \|\| Download paper	13
9	2010	Corporate 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. Full description at Econpapers \|\| Download paper	12
10	2023	Environmental Management Accounting â 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. Full description at Econpapers \|\| Download paper	12
11	2020	Big 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. Full description at Econpapers \|\| Download paper	12
12	2011	Integrated 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. Full description at Econpapers \|\| Download paper	11
13	2019	Sustainability 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. Full description at Econpapers \|\| Download paper	11
14	2009	Assurance 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	11
15	2013	Firm 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. Full description at Econpapers \|\| Download paper	10
16	2017	Accounting 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. Full description at Econpapers \|\| Download paper	10
17	2015	Board 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. Full description at Econpapers \|\| Download paper	9
18	2022	Task Force on Climateârelated 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. Full description at Econpapers \|\| Download paper	9
19	2018	Big 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. Full description at Econpapers \|\| Download paper	9
20	2019	Blockchain 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. Full description at Econpapers \|\| Download paper	9
21	2018	The 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. Full description at Econpapers \|\| Download paper	9
22	2010	Corporate 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. Full description at Econpapers \|\| Download paper	8
23	2017	Accounting 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. Full description at Econpapers \|\| Download paper	8
24	2019	Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting. (2019). Fowler, Carolyn J ; Bui, Binh. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:360-375. Full description at Econpapers \|\| Download paper	8
25	2013	An 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. Full description at Econpapers \|\| Download paper	7
26	2007	Content 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. Full description at Econpapers \|\| Download paper	7
27	2022	The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasiâexperiment 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. Full description at Econpapers \|\| Download paper	7
28	2019	Institutional 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. Full description at Econpapers \|\| Download paper	7
29	2021	Determinants 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. Full description at Econpapers \|\| Download paper	7
30	2019	Thinking 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. Full description at Econpapers \|\| Download paper	6
31	2019	Determinants 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. Full description at Econpapers \|\| Download paper	6
32	2021	Its 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. Full description at Econpapers \|\| Download paper	6
33	2023	The Impact of Institutional Crossâownership 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. Full description at Econpapers \|\| Download paper	6
34	2018	Do 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. Full description at Econpapers \|\| Download paper	6
35	2016	Evidence 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. Full description at Econpapers \|\| Download paper	6
36	2023	Accounting 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. Full description at Econpapers \|\| Download paper	6
37	2010	The 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. Full description at Econpapers \|\| Download paper	6
38	2019	The Effects of Corporate Social Responsibility on Real and Accrualâbased Earnings Management: Evidence from China. (2019). Ho, Sang ; Udawatte, Prabhu ; Yin, Juelin. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:3:p:580-594. Full description at Econpapers \|\| Download paper	6
39	2022	Corporate 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. Full description at Econpapers \|\| Download paper	6
40	2023	The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China. (2023). Chi, Qinwei ; Yang, NI ; Ouyang, Junyan ; Qi, Jun. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:4:p:375-390. Full description at Econpapers \|\| Download paper	5
41	2023	Commentary: ClimateâRelated Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia. (2023). , Eric ; Li, AO. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:3:p:230-236. Full description at Econpapers \|\| Download paper	5
42	2017	Integrated 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. Full description at Econpapers \|\| Download paper	5
43	2024	Managing TradeâOffs Between Environmental, Social, Governance and Financial Sustainability in StateâOwned Enterprises: Insights from an Emerging Market. (2024). Ackers, Barry ; Adebayo, Adeyemi. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:1:p:55-73. Full description at Econpapers \|\| Download paper	5
44	2013	The 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. Full description at Econpapers \|\| Download paper	5
45	2021	Relationship Between Controlling Shareholdersâ 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. Full description at Econpapers \|\| Download paper	5
46	2017	Human 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. Full description at Econpapers \|\| Download paper	5
47	2019	If 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. Full description at Econpapers \|\| Download paper	5
48	2015	Adopting 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. Full description at Econpapers \|\| Download paper	5
49	2009	Interpreting the Public Interest: A Survey of Professional Accountants. (2009). Dellaportas, Steven ; Davenport, Laura. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:1:p:11-23. Full description at Econpapers \|\| Download paper	5
50	2007	Developing an Assurance Standard for Carbon Emissions Disclosures. (2007). Simnett, Roger ; NUGENT, MICHAEL . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:42:p:37-47. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 26

Year	Title
2025	Does 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. Full description at Econpapers \|\| Download paper
2025	Accounting Professionalism: Serving the Public Interest Means First Knowing What Societies Value. (2025). Adler, Ralph W. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:4230-4243. Full description at Econpapers \|\| Download paper
2025	The Role of Intangible Investment in Predicting Stock Returns: Six Decades of Evidence. (2025). Li, Lin. In: Post-Print. RePEc:hal:journl:hal-05074264. Full description at Econpapers \|\| Download paper
2025	The Role of Intangible Investment in Predicting Stock Returns: Six Decades of Evidence. (2025). Li, Lin. In: Papers. RePEc:arx:papers:2505.16336. Full description at Econpapers \|\| Download paper
2025	A Proposal for Goodwill Accounting. (2025). Penman, Stephen ; Il, Hyung. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:833-856. Full description at Econpapers \|\| Download paper
2025	A Methodological Proposal for Studying Investors Materiality Perceptions: Evidence from Share Purchase Agreements. (2025). Adam, Vclav ; Novotn, Ota. In: ÄeskÃ½ finanÄnÃ a ÃºÄetnÃ Äasopis. RePEc:prg:jnlcfu:v:2025:y:2025:i:3:id:613:p:4-32. Full description at Econpapers \|\| Download paper
2025	Unveiling 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. Full description at Econpapers \|\| Download paper
2025	How 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. Full description at Econpapers \|\| Download paper
2025	Artificial intelligence in accounting professions: The young chartered accountants? experience. (2025). Sgr, Francesca ; Cesaroni, Francesca Maria ; Sentuti, Annalisa. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2025-001-s1003. Full description at Econpapers \|\| Download paper
2025	Top 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. Full description at Econpapers \|\| Download paper
2025	Supplierâbuyer (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. Full description at Econpapers \|\| Download paper
2025	How 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. Full description at Econpapers \|\| Download paper
2025	Insight 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. Full description at Econpapers \|\| Download paper
2025	Supply 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. Full description at Econpapers \|\| Download paper
2025	Sustainability accounting research over three decades: A scientometric metaâanalysis. (2025). Chadha, Gurmani ; Singhania, Monica. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:2:p:1698-1734. Full description at Econpapers \|\| Download paper
2025	Management accountantsâ roles and management controls in hospitals at times of strain â Experiences during the Corona pandemic. (2025). Brunner, Jens O ; di Carlo, Roberta ; Brix, Laura ; Kunz, Jennifer. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:1:d:10.1007_s00187-025-00389-6. Full description at Econpapers \|\| Download paper
2025	Impact 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. Full description at Econpapers \|\| Download paper
2025	When 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. Full description at Econpapers \|\| Download paper
2025	The tax squeeze and the books that bleed: Stress-induced restatements or strategic reshuffling?. (2025). Jin, Qisen ; Luo, Hongxia. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pe:s1544612325019385. Full description at Econpapers \|\| Download paper
2025	Tax Enforcement Independence and Firm RelatedâParty Transactions: Evidence From a QuasiâNatural Experiment. (2025). Sun, Yutong ; Chen, Xiao. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:357-375. Full description at Econpapers \|\| Download paper
2025	Governance 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. Full description at Econpapers \|\| Download paper
2025	Bridging 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. Full description at Econpapers \|\| Download paper
2025	Do 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. Full description at Econpapers \|\| Download paper
2025	ClimateâRelated Risk Reporting and the Role of Management Accountants. (2025). Maran, Laura ; Morrison, Leanne ; Kumarasiri, Jayanthi. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:324-341. Full description at Econpapers \|\| Download paper
2025	Does Monitoring Impair Corporate Innovation? Evidence from the Audit Committee. (2025). Feng, Zhiyuan ; Chou, Yanyu ; Hsieh, Chiahsu ; Chen, Carl R. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:2:p:187-211. Full description at Econpapers \|\| Download paper
2025	Matching entrepreneurial orientations: a new perspective on the external accountantâs 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. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Values in Accounting. (2025). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:1:p:3-4. Full description at Econpapers \|\| Download paper
2025	Corporate Success. (2025). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:2:p:85-86. Full description at Econpapers \|\| Download paper
2025	International Experiences With Good Governance. (2025). Wright, Sue ; Shan, Yaowen. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:307-308. Full description at Econpapers \|\| Download paper
2025	The Unintended Effect of the Regularized Government Accounting Supervision on Corporate Innovation. (2025). Zhang, Zhenkun ; He, QI ; Wei, Xiaoming ; Jin, Tianquan. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:342-356. Full description at Econpapers \|\| Download paper
2025	The tax squeeze and the books that bleed: Stress-induced restatements or strategic reshuffling?. (2025). Jin, Qisen ; Luo, Hongxia. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pe:s1544612325019385. Full description at Econpapers \|\| Download paper

Recent citations received in 2024

Year	Citing document
2024	Risk and Sustainability Issues. (2024). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:1:p:3-3. Full description at Econpapers \|\| Download paper
2024	Insights 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. Full description at Econpapers \|\| Download paper
2024	Good Governance. (2024). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:4:p:263-264. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Editorial. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:3-4. Full description at Econpapers \|\| Download paper
2023	Keeping 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. Full description at Econpapers \|\| Download paper
2023	Auditor 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. Full description at Econpapers \|\| Download paper
2023	Contemporary 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. Full description at Econpapers \|\| Download paper
2023	Focus on the Future. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:4:p:335-335. Full description at Econpapers \|\| Download paper
2023	The power from folk monitoring: Leading Officialsâ 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. Full description at Econpapers \|\| Download paper
2023	Not 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. Full description at Econpapers \|\| Download paper
2023	Local 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. Full description at Econpapers \|\| Download paper
2023	Cryptoassets: 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. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Editorial. (2022). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:1:p:3-4. Full description at Econpapers \|\| Download paper
2022	The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasiâexperiment 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. Full description at Econpapers \|\| Download paper
2022	Research 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. Full description at Econpapers \|\| Download paper
2022	Exploring 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. Full description at Econpapers \|\| Download paper
2022	Do 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. Full description at Econpapers \|\| Download paper
2022	The 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. Full description at Econpapers \|\| Download paper
2022	Effect 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. Full description at Econpapers \|\| Download paper
2022	Organizational 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. Full description at Econpapers \|\| Download paper
2022	Green Loans and Green Innovations: Evidence from Chinaâs 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. Full description at Econpapers \|\| Download paper
2022	Does 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. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Australian Accounting Review / CPA Australia	27	207
2	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	43	174
3	Sustainability / MDPI	79	170
4	Business Strategy and the Environment / Wiley Blackwell	93	78
5	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	67	73
6	Journal of International Accounting, Auditing and Taxation / Elsevier	23	58
7	International Journal of Disclosure and Governance / Palgrave Macmillan	12	46
8	International Review of Financial Analysis / Elsevier	95	44
9	Journal of Management & Governance / Springer	34	41
10	Economic Modelling / Elsevier	100	39
11	Finance Research Letters / Elsevier	96	36