Citation analysis for Accounting, Auditing & Accountability Journal / Emerald Group Publishing Limited

Citation Profile [Updated: 2026-11-05 10:50:02]

5 Years H Index

Impact Factor (IF)

0.33

5 Years IF

0.49

Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0	0.1	0	0	12	12	21		0	19		19			0		0	0.05
1991	0	0.11	0	0	21	33	35		0	23		31			0		0	0.06
1992	0	0.12	0	0	27	60	40		0	33		52			0		0	0.06
1993	0	0.13	0.02	0.03	21	81	12	2	2	48		79	2		0		0	0.06
1994	0	0.14	0.01	0	19	100	19	1	3	48		92			0		0	0.07
1995	0	0.22	0	0	20	120	55		3	40		100			0		0	0.1
1996	0	0.25	0	0	30	150	100		3	39		108			0		0	0.11
1997	0	0.24	0	0	28	178	50		3	50		117			0		0	0.11
1998	0	0.28	0	0	24	202	43		3	58		118			0		0	0.13
1999	0	0.3	0	0	32	234	49		3	52		121			0		0	0.14
2000	0	0.35	0	0	28	262	89		3	56		134			0		0	0.16
2001	0	0.38	0.01	0	24	286	65		5	60		142			0		0	0.17
2002	0	0.39	0	0	28	314	104		5	52		136			0		0	0.21
2003	0	0.43	0	0.01	32	346	89	1	6	52		136	1		0		0	0.21
2004	0.02	0.47	0.01	0.01	27	373	82	2	8	60	1	144	1		0		0	0.21
2005	0	0.51	0.01	0.01	52	425	61	3	11	59		139	1		0		0	0.23
2006	0	0.5	0.02	0	75	500	666	11	22	79		163		7	63.6	11	0.15	0.22
2007	0.06	0.44	0.03	0.04	81	581	808	18	41	127	8	214	8	13	72.2	7	0.09	0.2
2008	0.35	0.47	0.22	0.2	108	689	994	154	195	156	54	267	54	57	37	29	0.27	0.22
2009	0.32	0.46	0.18	0.23	118	807	624	144	339	189	60	343	79	63	43.8	15	0.13	0.23
2010	0.26	0.46	0.26	0.24	101	908	627	233	572	226	58	434	104	40	17.2	22	0.22	0.2
2011	0.23	0.5	0.27	0.27	111	1019	581	268	843	219	51	483	131	47	17.5	15	0.14	0.23
2012	0.14	0.5	0.21	0.21	130	1149	574	239	1082	212	29	519	111	2	0.8	7	0.05	0.21
2013	0.17	0.53	0.23	0.19	96	1245	622	284	1367	241	41	568	107		0	3	0.03	0.23
2014	0.13	0.53	0.26	0.2	106	1351	762	345	1712	226	29	556	112		0	6	0.06	0.22
2015	0.23	0.52	0.28	0.23	100	1451	661	408	2120	202	47	544	127		0	2	0.02	0.21
2016	0.28	0.49	0.31	0.25	106	1557	619	475	2595	206	58	543	135		0	6	0.06	0.2
2017	0.29	0.5	0.37	0.28	71	1628	649	595	3190	206	60	538	151	2	0.3	11	0.15	0.2
2018	0.45	0.52	0.46	0.46	99	1727	578	787	3977	177	80	479	221		0	9	0.09	0.22
2019	0.58	0.53	0.51	0.45	104	1831	416	929	4906	170	99	482	217		0	2	0.02	0.21
2020	0.53	0.62	0.6	0.57	91	1922	382	1156	6062	203	107	480	274		0	12	0.13	0.29
2021	0.46	0.72	0.65	0.62	124	2046	306	1338	7400	195	90	471	293		0	4	0.03	0.26
2022	0.4	0.71	0.6	0.61	80	2126	145	1269	8669	215	86	489	300		0	1	0.01	0.21
2023	0.47	0.66	0.82	0.48	92	2218	82	1814	10483	204	95	498	240		0	2	0.02	0.19
2024	0.37	0.69	0.64	0.48	67	2285	24	1454	11937	172	63	491	238		0	2	0.03	0.2
2025	0.33	0.91	0.78	0.49	23	2308	17	1793	13730	159	52	454	224		0	9	0.39	0.26

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	2014	Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1042-1067. Full description at Econpapers \|\| Download paper	167
2	2016	On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:5:p:767-801. Full description at Econpapers \|\| Download paper	165
3	2013	Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2013:i:7:p:1036-1071. Full description at Econpapers \|\| Download paper	164
4	2008	Corporate social reporting and reputation risk management. (2008). MONEVA, JOSE ; Larrinaga, Carlos ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:3:p:337-361. Full description at Econpapers \|\| Download paper	158
5	2012	Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2012). Lanis, Roman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2012:i:1:p:75-100. Full description at Econpapers \|\| Download paper	145
6	2010	Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846. Full description at Econpapers \|\| Download paper	140
7	2016	On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-01-2015-1939. Full description at Econpapers \|\| Download paper	125
8	2008	Motivations for an organisation within a developing country to report social responsibility information. (2008). Islam, Muhammad ; Deegan, Craig. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:6:p:850-874. Full description at Econpapers \|\| Download paper	103
9	2018	Achieving the United Nations Sustainable Development Goals. (2018). Unerman, Jeffrey ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-05-2017-2929. Full description at Econpapers \|\| Download paper	99
10	2008	Corporate governance, accountability and mechanisms of accountability: an overview. (2008). Brennan, Niamh ; Solomon, Jill. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:7:p:885-906. Full description at Econpapers \|\| Download paper	98
11	2014	Integrated Reporting and internal mechanisms of change. (2014). Higgins, Colin ; Stubbs, Wendy. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1068-1089. Full description at Econpapers \|\| Download paper	92
12	2007	Engaging with organisations in pursuit of improved sustainability accounting and performance. (2007). Larrinaga, Carlos ; Adams, Carol ; Larrinaga-Gonzalez, Carlos . In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:333-355. Full description at Econpapers \|\| Download paper	89
13	2014	Integrated reporting: On the need for broadening out and opening up. (2014). Brown, Judy ; Dillard, Jesse. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1120-1156. Full description at Econpapers \|\| Download paper	84
14	2007	Theorizing engagement: the potential of a critical dialogic approach. (2007). Brown, Judy ; Bebbington, Jan ; Thomson, Ian ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:356-381. Full description at Econpapers \|\| Download paper	82
15	2007	The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. (2007). Owen, David L. ; Belal, Ataur Rahman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:472-494. Full description at Econpapers \|\| Download paper	80
16	2010	Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:868-889. Full description at Econpapers \|\| Download paper	78
17	2017	The quality of sustainability reports and impression management. (2017). Boiral, Olivier ; Diouf, Dominique. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2015-2044. Full description at Econpapers \|\| Download paper	76
18	2006	Do financial markets care about social and environmental disclosure?: Further evidence and exploration from the UK. (2006). Gray, Rob ; Sinclair, Donald ; Power, David ; Murray, Alan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:2:p:228-255. Full description at Econpapers \|\| Download paper	76
19	2006	Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory. (2006). Magness, Vanessa. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:540-563. Full description at Econpapers \|\| Download paper	76
20	2009	Words not actions! The ideological role of sustainable development reporting. (2009). Walton, Sara ; Milne, Markus J. ; Tregidga, Helen. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:8:p:1211-1257. Full description at Econpapers \|\| Download paper	75
21	2011	An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system. (2011). Wahyuni, Dina ; Rankin, Michaela ; Windsor, Carolyn. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:24:y:2011:i:8:p:1037-1070. Full description at Econpapers \|\| Download paper	75
22	2008	Public sector to public services: 20 years of âcontextualâ accounting research. (2008). Broadbent, Jane ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:2:p:129-169. Full description at Econpapers \|\| Download paper	75
23	2015	Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1047-1074. Full description at Econpapers \|\| Download paper	73
24	2006	Differential patterns of textual characteristics and company performance in the chairmans statement. (2006). Jones, Michael John ; Clatworthy, Mark A.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:493-511. Full description at Econpapers \|\| Download paper	71
25	2007	Drivers of corporate voluntary disclosure. (2007). Kumar, Kamalesh ; Boesso, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:2:p:269-296. Full description at Econpapers \|\| Download paper	70
26	2009	Management accounting in less developed countries: what is known and needs knowing. (2009). tsamenyi, mathew ; Hopper, Trevor ; Uddin, Shahzad ; Wickramasinghe, Danture. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:3:p:469-514. Full description at Econpapers \|\| Download paper	68
27	2010	Environmental management accounting and innovation: an exploratory analysis. (2010). Moulang, Carly ; Hendro, Bayu ; Ferreira, Aldonio. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:920-948. Full description at Econpapers \|\| Download paper	68
28	2015	CSR disclosure: the more things changeâ¦?. (2015). Roberts, Robin W ; Michelon, Giovanna ; Patten, Dennis M ; Cho, Charles H. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:1:p:14-35. Full description at Econpapers \|\| Download paper	66
29	2008	Chronicles of wasted time?. (2008). Owen, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:2:p:240-267. Full description at Econpapers \|\| Download paper	62
30	2007	Audit committee effectiveness: informal processes and behavioural effects. (2007). Turley, Stuart ; Zaman, Mahbub. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:5:p:765-788. Full description at Econpapers \|\| Download paper	62
31	2013	Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2012-00998. Full description at Econpapers \|\| Download paper	60
32	2006	Private social, ethical and environmental disclosure. (2006). Solomon, Jill Frances. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:564-591. Full description at Econpapers \|\| Download paper	60
33	2017	Accounting, accountability, social media and big data: revolution or hype?. (2017). Cuganesan, Suresh ; Arnaboldi, Michela ; Busco, Cristiano. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2017-2880. Full description at Econpapers \|\| Download paper	59
34	2014	Motivations for issuing standalone CSR reports: a survey of Canadian firms. (2014). Mahoney, Lois S. ; Thorne, Linda ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:4:p:686-714. Full description at Econpapers \|\| Download paper	58
35	2006	The emancipatory potential of online reporting: The case of counter accounting. (2006). Gallhofer, Sonja ; Haslam, Jim ; Monk, Elizabeth ; Roberts, Clare. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:5:p:681-718. Full description at Econpapers \|\| Download paper	57
36	2014	Walking the talk(s): Organisational narratives of integrated reporting. (2014). Higgins, Colin ; Stubbs, Wendy ; Love, Tyron. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1090-1119. Full description at Econpapers \|\| Download paper	57
37	2006	NGOs, civil society and accountability: making the people accountable to capital. (2006). Gray, Rob ; Bebbington, Jan ; Collison, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:3:p:319-348. Full description at Econpapers \|\| Download paper	57
38	2009	Initiating sustainable development reporting: evidence from New Zealand. (2009). Bebbington, Jan ; Higgins, Colin ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:4:p:588-625. Full description at Econpapers \|\| Download paper	57
39	2018	Evaluating the integrated reporting journey: insights, gaps and agendas for future research. (2018). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2018-3446. Full description at Econpapers \|\| Download paper	56
40	1996	Some determinants of social and environmental disclosures in New Zealand companies. (1996). Milne, Markus J ; Hackston, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579610109987. Full description at Econpapers \|\| Download paper	55
41	2009	Social disclosure, legitimacy theory and the role of the state. (2009). Larrinaga, Carlos ; Archel, Pablo ; Husillos, Javier ; Spence, Crawford. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:8:p:1284-1307. Full description at Econpapers \|\| Download paper	54
42	2010	Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080144. Full description at Econpapers \|\| Download paper	53
43	2017	Conceptualising the contemporary corporate value creation process. (2017). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2016-2529. Full description at Econpapers \|\| Download paper	52
44	2020	Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting. (2020). Unerman, Jeffrey ; O'Dwyer, Brendan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-02-2020-4445. Full description at Econpapers \|\| Download paper	51
45	2016	The use of social media for engaging stakeholders in sustainability reporting. (2016). Bellucci, Marco ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:6:p:985-1011. Full description at Econpapers \|\| Download paper	51
46	2007	Social and environmental reporting and hegemonic discourse. (2007). Spence, Crawford. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:6:p:855-882. Full description at Econpapers \|\| Download paper	50
47	2014	Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-06-2014-1736. Full description at Econpapers \|\| Download paper	50
48	2006	Theorising accountability for NGO advocacy. (2006). Unerman, Jeffrey ; O'Dwyer, Brendan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:3:p:349-376. Full description at Econpapers \|\| Download paper	50
49	2020	Advancing research into accounting and the UN Sustainable Development Goals. (2020). Unerman, Jeffrey ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-05-2020-4556. Full description at Econpapers \|\| Download paper	49
50	2015	Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-12-2013-1547. Full description at Econpapers \|\| Download paper	48

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

#	Year	Title	Cited
1	2016	On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-01-2015-1939. Full description at Econpapers \|\| Download paper	94
2	2016	On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:5:p:767-801. Full description at Econpapers \|\| Download paper	64
3	2013	Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2012-00998. Full description at Econpapers \|\| Download paper	45
4	2010	Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080144. Full description at Econpapers \|\| Download paper	41
5	2015	Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-12-2013-1547. Full description at Econpapers \|\| Download paper	36
6	2012	Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2012). Lanis, Roman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2012:i:1:p:75-100. Full description at Econpapers \|\| Download paper	36
7	1996	Some determinants of social and environmental disclosures in New Zealand companies. (1996). Milne, Markus J ; Hackston, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579610109987. Full description at Econpapers \|\| Download paper	35
8	2014	Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-06-2014-1736. Full description at Econpapers \|\| Download paper	35
9	2014	Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1042-1067. Full description at Econpapers \|\| Download paper	35
10	2020	Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting. (2020). Unerman, Jeffrey ; O'Dwyer, Brendan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-02-2020-4445. Full description at Econpapers \|\| Download paper	31
11	2013	Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2013:i:7:p:1036-1071. Full description at Econpapers \|\| Download paper	31
12	2010	Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846. Full description at Econpapers \|\| Download paper	30
13	2004	The ethical, social and environmental reportingâperformance portrayal gap. (2004). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570410567791. Full description at Econpapers \|\| Download paper	26
14	2020	Advancing research into accounting and the UN Sustainable Development Goals. (2020). Unerman, Jeffrey ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-05-2020-4556. Full description at Econpapers \|\| Download paper	26
15	2017	Accounting, accountability, social media and big data: revolution or hype?. (2017). Cuganesan, Suresh ; Arnaboldi, Michela ; Busco, Cristiano. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2017-2880. Full description at Econpapers \|\| Download paper	25
16	2008	Corporate social reporting and reputation risk management. (2008). Moneva, Jose M ; Bebbington, Jan ; Larrinaga, Carlos. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810863932. Full description at Econpapers \|\| Download paper	24
17	1999	Exploring the reliability of social and environmental disclosures content analysis. (1999). Adler, Ralph W ; Milne, Markus J. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579910270138. Full description at Econpapers \|\| Download paper	24
18	2015	Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1047-1074. Full description at Econpapers \|\| Download paper	24
19	2014	Domain theory and method theory in management accounting research. (2014). Lukka, Kari ; Vinnari, Eija. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2013-1265. Full description at Econpapers \|\| Download paper	24
20	2022	Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking. (2022). Lehner, Othmar Manfred ; Ittonen, Kim ; Silvola, Hanna ; Strom, Eva ; Wuhrleitner, Alena. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-09-2020-4934. Full description at Econpapers \|\| Download paper	23
21	2014	Integrated reporting: On the need for broadening out and opening up. (2014). Brown, Judy ; Dillard, Jesse. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2013-1313. Full description at Econpapers \|\| Download paper	22
22	2016	The use of social media for engaging stakeholders in sustainability reporting. (2016). Bellucci, Marco ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-08-2014-1797. Full description at Econpapers \|\| Download paper	22
23	2017	Conceptualising the contemporary corporate value creation process. (2017). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2016-2529. Full description at Econpapers \|\| Download paper	21
24	2014	Motivations for issuing standalone CSR reports: a survey of Canadian firms. (2014). Mahoney, Lois S ; Thorne, Linda ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-07-2013-1393. Full description at Econpapers \|\| Download paper	21
25	2015	CSR disclosure: the more things changeâ¦?. (2015). Roberts, Robin W ; Michelon, Giovanna ; Patten, Dennis M ; Cho, Charles H. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-12-2013-1549. Full description at Econpapers \|\| Download paper	21
26	2010	Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080162. Full description at Econpapers \|\| Download paper	21
27	2002	Internal organisational factors influencing corporate social and ethical reporting. (2002). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570210418905. Full description at Econpapers \|\| Download paper	19
28	2010	Environmental management accounting and innovation: an exploratory analysis. (2010). Moulang, Carly ; Hendro, Bayu ; Ferreira, Aldonio. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080180. Full description at Econpapers \|\| Download paper	19
29	2007	Theorizing engagement: the potential of a critical dialogic approach. (2007). Brown, Judy ; Bebbington, Jan ; Thomson, Ian ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570710748544. Full description at Econpapers \|\| Download paper	19
30	2018	Biodiversity and threatened species reporting by the top Fortune Global companies. (2018). Adler, Ralph ; Pandey, Rakesh ; Mansi, Mansi. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2016-2490. Full description at Econpapers \|\| Download paper	19
31	2021	Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value. (2021). Adams, Carol ; Abhayawansa, Subhash ; Neesham, Cristina. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-07-2020-4667. Full description at Econpapers \|\| Download paper	19
32	2000	Methodological issues â Reflections on quantification in corporate social reporting content analysis. (2000). Unerman, Jeffrey. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570010353756. Full description at Econpapers \|\| Download paper	18
33	2008	Corporate governance, accountability and mechanisms of accountability: an overview. (2008). Brennan, Niamh M ; Solomon, Jill. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810907401. Full description at Econpapers \|\| Download paper	18
34	2003	Risk management: The reinvention of internal control and the changing role of internal audit. (2003). Page, Michael ; Spira, Laura F. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570310492335. Full description at Econpapers \|\| Download paper	18
35	2005	Mandatory environmental disclosures in a legitimacy theory context. (2005). Mobus, Janet Luft. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570510609333. Full description at Econpapers \|\| Download paper	17
36	2014	Integrated Reporting and internal mechanisms of change. (2014). Stubbs, Wendy ; Higgins, Colin. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2013-1279. Full description at Econpapers \|\| Download paper	17
37	2002	An examination of the corporate social and environmental disclosures of BHP from 1983â1997. (2002). Rankin, Michaela ; Tobin, John ; Deegan, Craig. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570210435861. Full description at Econpapers \|\| Download paper	17
38	2018	Evaluating the integrated reporting journey: insights, gaps and agendas for future research. (2018). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2018-3446. Full description at Econpapers \|\| Download paper	17
39	2014	Integrated Reporting and internal mechanisms of change. (2014). Higgins, Colin ; Stubbs, Wendy. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1068-1089. Full description at Econpapers \|\| Download paper	17
40	2015	CSR disclosure: the more things changeâ¦?. (2015). Roberts, Robin W ; Michelon, Giovanna ; Patten, Dennis M ; Cho, Charles H. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:1:p:14-35. Full description at Econpapers \|\| Download paper	16
41	2001	The effect of thematic structure on the variability of annual report readability. (2001). Clatworthy, Mark ; Jones, Michael John. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570110399890. Full description at Econpapers \|\| Download paper	16
42	2018	The use of optimistic tone by narcissistic CEOs. (2018). Jaeschke, Reemda ; Lopatta, Kerstin ; Maas, Karen ; Buchholz, Frerich. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-11-2015-2292. Full description at Econpapers \|\| Download paper	16
43	2006	Social, environmental and sustainability reporting and organisational value creation?. (2006). Gray, Rob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570610709872. Full description at Econpapers \|\| Download paper	16
44	1998	Annual report readability variability: tests of the obfuscation hypothesis. (1998). Courtis, John K. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579810231457. Full description at Econpapers \|\| Download paper	15
45	2017	The quality of sustainability reports and impression management. (2017). Boiral, Olivier ; Diouf, Dominique. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2015-2044. Full description at Econpapers \|\| Download paper	15
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47	2013	Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2013). Lanis, Roman ; Richardson, Grant. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571311285621. Full description at Econpapers \|\| Download paper	14
48	1989	Determinants of the Corporate Decision to Disclose Social Information. (1989). Karpik, Philip G ; Belkaoui, Ahmed. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513578910132240. Full description at Econpapers \|\| Download paper	14
49	2010	Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:868-889. Full description at Econpapers \|\| Download paper	14
50	2013	Problematising accounting for biodiversity. (2013). Jones, Michael John ; Solomon, Jill Frances. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2013-1255. Full description at Econpapers \|\| Download paper	14

Citing documents used to compute impact factor: 52

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2025	A Novel Approach to the Operationalization of Corporate Local Embeddedness: Cultural Perspectives on Narratives as Indicators. (2025). Zsuzsanna, Plffy. In: European Journal of Interdisciplinary Studies. RePEc:jis:ejistu:y:2025:i:01:id:560. Full description at Econpapers \|\| Download paper
2025	Sustainability at the Intersection: A Bibliometric Analysis of the Impact of Social Movements on Environmental Activism from 1998 to 2025. (2025). Coman, Claudiu ; Gherhes, Vasile ; Bucs, Anna ; Rad, Dana. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:13:p:5741-:d:1684795. Full description at Econpapers \|\| Download paper
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2025	A theoretical exploration of positionality and âInterrelated Shadowsâ in management accounting field research. (2025). Delfino, Gianluca F. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s104523542500005x. Full description at Econpapers \|\| Download paper
2025	A new approach to exploring agency in migration research: The case of south-to-south migration among Venezuelan youth. (2025). Meja-Trujillo, Juliana ; Garca-Meneses, Javiera ; Salas-Wright, Christopher P ; Prez-Gmez, Augusto ; Crcamo, Valentina Osses ; Schwartz, Seth J ; Maldonado-Molina, Mildred M ; Vaughn, Michael G ; Bates, Melissa. In: Children and Youth Services Review. RePEc:eee:cysrev:v:178:y:2025:i:c:s0190740925004104. Full description at Econpapers \|\| Download paper
2025	Problematising the role of reflexivity in critical accounting scholarship: The case of a Northern ethnographer in the Global South. (2025). Oleary, Susan. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000176. Full description at Econpapers \|\| Download paper
2025	The role of accounting in creating, perpetuating, and overcoming inequalities: Going beyond discipline, borders, and stasis towards accounting as activism. (2025). Haynes, Kathryn. In: Gender, Work and Organization. RePEc:bla:gender:v:32:y:2025:i:2:p:912-928. Full description at Econpapers \|\| Download paper
2025	Transgender Discrimination in Puerto Rico: An Analysis From a Queer Perspective of Labor Experiences. (2025). Torrescastro, Thais ; Moralesvillena, Amalia. In: Gender, Work and Organization. RePEc:bla:gender:v:32:y:2025:i:5:p:1930-1943. Full description at Econpapers \|\| Download paper
2025	Understanding Female White Migrant Academics Career Narratives: An Intersectional Feminist Standpoint Approach. (2025). Almeida, Shamika ; Bertone, Santina ; Crowleyhenry, Marian ; Gunasekara, Asanka. In: Gender, Work and Organization. RePEc:bla:gender:v:32:y:2025:i:6:p:2149-2162. Full description at Econpapers \|\| Download paper
2025	The Connectivity Between Content Elements and SDGs in the South African Banking Industry. (2025). van Wyk, Milan Heckroodt ; de Wet, Milan Christian. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2572-:d:1612617. Full description at Econpapers \|\| Download paper
2025	The Convergence of Artificial Intelligence and Sustainability Reporting: A Systematic Review of Applications, Challenges and Future Directions. (2025). Elamer, Ahmed ; Smolarski, Jan ; Mustafa, Fairouz. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:8:p:9761-9784. Full description at Econpapers \|\| Download paper
2025	Integrated Reporting, Stakeholders Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research. (2025). Risaliti, Gianluca ; Russo, Antonella ; Izzo, Teresa. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:4:p:4978-5005. Full description at Econpapers \|\| Download paper
2025	Accounting and Accountability in the Transition to ZeroâCarbon Energy for Climate Change: A Systematic Literature Review. (2025). Chhabra, Meghna ; Balsalobrelorente, Daniel ; di Vaio, Assunta ; Zaffar, Anum. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:5:p:5925-5946. Full description at Econpapers \|\| Download paper
2025	Factors Influencing Corporate Governance: A Structured Literature Review. (2025). Aurelia, Tefnescu ; Mdlina, Preda ; Cosmina, Pitulice Ileana. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:277-293:n:1001. Full description at Econpapers \|\| Download paper
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2025	On professional destabilization and accounting self-regulation. (2025). Huxley, Zachary ; Brivot, Marion. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924000970. Full description at Econpapers \|\| Download paper
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2025	Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession. (2025). Deliu, Delia ; Labaditis, Andreea ; Tiron-Tudor, Adriana. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:215:y:2025:i:c:s0040162525001362. Full description at Econpapers \|\| Download paper
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2025	The impact of digitalization on the autonomy of public service employees: PÃ´le emploi advisors fighting for the recognition of their professional skills. (2025). Chabanet, Didier ; Lematre, Christine Nol. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000383. Full description at Econpapers \|\| Download paper
2025	Revising ISA240 in a digital world: the sociomaterial perspective on fraud, technology, and stakeholder influence. (2025). Mierlita, Stefania ; Pianoschi, Anca. In: Digital Finance. RePEc:spr:digfin:v:7:y:2025:i:4:d:10.1007_s42521-025-00139-2. Full description at Econpapers \|\| Download paper
2025	Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity. (2025). de Oliveira, Elisabeth ; de Castro, Silvia Pereira ; Vera-Colina, Mary Anal ; Resende, Joao Paulo. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000844. Full description at Econpapers \|\| Download paper
2025	Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications. (2025). Damayanthi, Sujeewa ; Gooneratne, Tharusha ; Liyanage, Thisali. In: Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:4:p:692-719. Full description at Econpapers \|\| Download paper
2025	Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications. (2025). Damayanthi, Sujeewa ; Gooneratne, Tharusha ; Liyanage, Thisali. In: Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2025:i:4:p:692-719. Full description at Econpapers \|\| Download paper
2025	Environmental Accounting and Sustainability Accounting: Lexical or Substantial Difference?. (2025). D'Amore, Gabriella ; D'Alessio, Antonio ; Scaletti, Alessandro. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:s1:p:1376-1394. Full description at Econpapers \|\| Download paper
2025	A hybrid legislative model for the sex market: policy and fiscal insights. (2025). Ippoliti, Roberto ; Santini, Fabrizia. In: European Journal of Law and Economics. RePEc:kap:ejlwec:v:60:y:2025:i:3:d:10.1007_s10657-025-09863-x. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	How Management Accountants Address the Challenges of Energy and Climate Change Reporting: Evidence From a Longitudinal Case Study. (2025). di Pietra, Roberto ; Molinari, Matteo ; Carungu, Jonida. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:8899-8921. Full description at Econpapers \|\| Download paper
2025	Accounting and post-colonial resistance: Affective ambivalence in the international development assemblage. (2025). Duenas, Nelson. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:115:y:2025:i:c:s0361368225000194. Full description at Econpapers \|\| Download paper
2025	Time to care? The temporal structuring of care work. (2025). Plesner, SA. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:102:y:2025:i:c:s1045235425000255. Full description at Econpapers \|\| Download paper
2025	Policy silences in Nordic-Arctic energy transitions: A topic-modelling study. (2025). Junkka, Johan ; Vikstrm, Hanna ; Mrald, Erland. In: Energy Policy. RePEc:eee:enepol:v:206:y:2025:i:c:s0301421525002538. Full description at Econpapers \|\| Download paper
2025	An Information Architecture for the European Sustainability Reporting Standards (ESRS). (2025). Fragidis, Garyfallos ; Papafloratos, Triantafyllos. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:17:p:7675-:d:1732718. Full description at Econpapers \|\| Download paper
2025	Advancing Audit Practices through Technology: A Comprehensive Review of Continuous Auditing. (2025). Audi, Marc ; Ali, Amjad ; Farras, Ashab. In: MPRA Paper. RePEc:pra:mprapa:127319. Full description at Econpapers \|\| Download paper
2025	Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector. (2025). Nativio, Angela. In: Working Papers. RePEc:vnm:wpdman:227. Full description at Econpapers \|\| Download paper

Recent citations received in 2024

Year	Citing document
2024	Sustainability Management Accounting in Urban Development: A Case Study of an Egyptian State-Owned Enterprise. (2024). Mutiganda, Jean Claude ; Zeenalabden, Loai Ali. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:18:p:8235-:d:1482912. Full description at Econpapers \|\| Download paper
2024	Environmental Accounting and Sustainability: A Meta-Synthesis. (2024). Sundarasen, Sheela ; Rajagopalan, Usha ; Alsmady, Ahnaf Ali. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:21:p:9341-:d:1508063. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping. (2023). Giorgino, Maria Cleofe ; Barnab, Federico ; Kunc, Martin. In: System Dynamics Review. RePEc:bla:sysdyn:v:39:y:2023:i:4:p:299-335. Full description at Econpapers \|\| Download paper
2023	Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as PunishmentâA Comprehensive Study of Taxes as Service or Strain. (2023). Mohammed, Hunar ; Tangl, Anita. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2023:i:1:p:5-:d:1304504. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Research on the implication of artificial intelligence in accounting subfields: current research trends from bibliometric analysis, and research directions. (2022). el Mezouari, Said ; Ayad, Meryem. In: Post-Print. RePEc:hal:journl:hal-05138659. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	38	1489
2	Sustainability / MDPI	81	647
3	Business Strategy and the Environment / Wiley Blackwell	94	508
4	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	67	477
5	The British Accounting Review / Elsevier	47	435
6	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	44	334
7	Journal of Business Ethics / Springer	141	230
8	Accounting, Organizations and Society / Elsevier	98	184
9	Journal of Management & Governance / Springer	34	163
10	Sustainable Development / John Wiley & Sons, Ltd.	53	154
11	Post-Print / HAL	225	145