Citation analysis for Asian Review of Accounting / Emerald Group Publishing Limited

Citation Profile [Updated: 2026-05-04 07:00:09]

5 Years H Index

Impact Factor (IF)

0.34

5 Years IF

0.32

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
1992	0	0.12	0	0	8	8	0		0	0		0			0		0	0.06
1994	0	0.14	0	0	7	15	0		0	8		8			0		0	0.07
1995	0	0.22	0	0	13	28	1		0	7		15			0		0	0.1
1996	0	0.24	0	0	16	44	0		0	20		28			0		0	0.11
1997	0	0.24	0	0	16	60	0		0	29		44			0		0	0.11
1998	0	0.27	0	0	8	68	0		0	32		52			0		0	0.13
1999	0	0.29	0	0	15	83	0		0	24		60			0		0	0.14
2000	0	0.35	0	0	15	98	3		0	23		68			0		0	0.16
2001	0	0.38	0	0	14	112	2		0	30		70			0		0	0.17
2002	0	0.39	0	0	13	125	0		0	29		68			0		0	0.21
2003	0	0.43	0	0	10	135	0		0	27		65			0		0	0.21
2004	0	0.48	0	0	10	145	0		0	23		67			0		0	0.22
2005	0	0.51	0	0	9	154	0		0	20		62			0		0	0.23
2006	0	0.49	0	0	20	174	21		0	19		56			0		0	0.22
2007	0.03	0.44	0.01	0.02	10	184	91	1	1	29	1	62	1	1	100		0	0.2
2008	0	0.47	0	0	15	199	44		1	30		59			0		0	0.22
2009	0.04	0.46	0.01	0.03	31	230	50	2	3	25	1	64	2	1	50		0	0.23
2010	0.07	0.46	0.04	0.09	30	260	72	11	14	46	3	85	8	2	18.2		0	0.2
2011	0.03	0.5	0.03	0.08	30	290	63	10	24	61	2	106	9	2	20		0	0.23
2012	0.02	0.5	0.03	0.09	30	320	33	11	35	60	1	116	11		0		0	0.21
2013	0.03	0.54	0.04	0.08	28	348	47	14	49	60	2	136	11		0		0	0.23
2014	0.03	0.53	0.05	0.05	30	378	70	20	69	58	2	149	8		0		0	0.22
2015	0.05	0.52	0.1	0.07	30	408	33	39	108	58	3	148	11		0		0	0.22
2016	0.03	0.5	0.08	0.1	43	451	104	34	142	60	2	148	15		0	3	0.07	0.2
2017	0.1	0.51	0.12	0.14	25	476	75	57	199	73	7	161	22		0	2	0.08	0.2
2018	0.26	0.52	0.2	0.25	27	503	75	102	301	68	18	156	39		0	2	0.07	0.22
2019	0.29	0.53	0.16	0.25	38	541	87	84	385	52	15	155	39		0	1	0.03	0.21
2020	0.29	0.63	0.19	0.26	24	565	32	106	491	65	19	163	43		0	3	0.13	0.3
2021	0.27	0.73	0.19	0.34	27	592	51	112	603	62	17	157	53		0	4	0.15	0.27
2022	0.22	0.72	0.16	0.32	37	629	29	102	705	51	11	141	45		0		0	0.22
2023	0.28	0.67	0.21	0.35	46	675	33	139	844	64	18	153	53	2	1.4	3	0.07	0.19
2024	0.24	0.73	0.18	0.31	27	702	4	127	971	83	20	172	54		0		0	0.22
2025	0.34	0.96	0.21	0.32	3	705	0	145	1116	73	25	161	51		0	1	0.33	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

#	Year	Title	Cited
1	2007	Audit committee characteristics and earnings management: evidence from Malaysia. (2007). Iskandar, Takiah Mohd ; Saleh, Norman Mohd ; Rahmat, Mohd Mohid. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:147-163. Full description at Econpapers \|\| Download paper	35
2	2011	Cash conversion cycle and firms performance of Japanese firms. (2011). Nobanee, Haitham ; Abdullatif, Modar ; Alhajjar, Maryam. In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:2:p:147-156. Full description at Econpapers \|\| Download paper	31
3	2007	Environmental disclosure and performance reporting in Malaysia. (2007). Smith, Malcolm ; Yahya, Khadijah ; Amiruddin, Ahmad Marzuki . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:185-199. Full description at Econpapers \|\| Download paper	30
4	2010	Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Akhtaruddin, M. ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:68-82. Full description at Econpapers \|\| Download paper	28
5	2010	Board ownership, audit committeesâ effectiveness, and corporate voluntary disclosures. (2010). Akhtaruddin, M. ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:3:p:245-259. Full description at Econpapers \|\| Download paper	25
6	2016	Corporate ecological transparency: theories and empirical evidence. (2016). Tang, Qingliang ; Luo, LE. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2015-0007. Full description at Econpapers \|\| Download paper	22
7	2014	The influence of board characteristics on sustainability reporting. (2014). Ho, Poh-Ling ; Shamil, Mohamed M. ; Shaikh, Junaid M. ; Krishnan, Anbalagan. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:2:p:78-97. Full description at Econpapers \|\| Download paper	20
8	2017	Audit quality and audit report lag: case of Indonesian listed companies. (2017). Rusmin, Rusmin ; Evans, John. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2015-0062. Full description at Econpapers \|\| Download paper	16
9	2007	Applying stakeholder theory to analyze corporate environmental performance. (2007). Elijido-Ten, Evangeline. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:164-184. Full description at Econpapers \|\| Download paper	15
10	2013	Earnings quality and the adoption of IFRSâbased accounting standards. (2013). Wan Adibah Wan Ismail, ; van Zijl, Tony ; Kamarudin, Khairul Anuar ; Dunstan, Keitha. In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:53-73. Full description at Econpapers \|\| Download paper	14
11	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:v:23:y:2015:i:3:p:206-231. Full description at Econpapers \|\| Download paper	14
12	2008	Corporate governance determinants on Australian resource companies financial instrument disclosure practices. (2008). van der Zahn, Mitchell ; Neilson, John ; Tower, Greg ; Taylor, Grantley. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:1:p:56-73. Full description at Econpapers \|\| Download paper	13
13	2016	Women directors, family ownership and earnings management in Malaysia. (2016). Abdullah, Shamsul Nahar ; Nor, KU. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2015-0067. Full description at Econpapers \|\| Download paper	13
14	2013	A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. (2013). Nazli A. Mohd Ghazali, ; Haji, Abdifatah Ahmed. In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:27-52. Full description at Econpapers \|\| Download paper	13
15	2009	Determinants of financial and environmental disclosures through the internet by Malaysian companies. (2009). Hanefah, Mustafa Mohd ; Selamat, Mohamad Hisyam ; Alarussi, Ali Saleh. In: Asian Review of Accounting. RePEc:eme:arapps:v:17:y:2009:i:1:p:59-76. Full description at Econpapers \|\| Download paper	13
16	2021	Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Omans non-financial sector companies. (2021). Dalwai, Tamanna ; Salehi, Mahdi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2021-0008. Full description at Econpapers \|\| Download paper	12
17	2017	Managerial ability, tone of earnings announcements, and market reaction. (2017). Luo, Yan ; Zhou, Linying. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0078. Full description at Econpapers \|\| Download paper	11
18	2008	The diffusion of technological and management accounting innovation: Malaysian evidence. (2008). Abdullah, Zaharah ; Razak, Rafizan Abdul ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:3:p:197-218. Full description at Econpapers \|\| Download paper	11
19	2021	Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. (2021). Kamal, Yousuf. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0052. Full description at Econpapers \|\| Download paper	11
20	2019	Country-level governance, accounting standards, and tax avoidance: a cross-country study. (2019). Zeng, Tao. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2018-0179. Full description at Econpapers \|\| Download paper	11
21	2016	Impact of corporate characteristics on human resource disclosures. (2016). Raman, Venkat A ; Kaur, Surinder ; Singhania, Monica. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2014-0103. Full description at Econpapers \|\| Download paper	11
22	2006	Environmental engagements through the lens of disclosure practices: A Malaysian story. (2006). Nasir, Noraini Mohd ; Yusoff, Haslinda ; Lehman, Glen. In: Asian Review of Accounting. RePEc:eme:arapps:v:14:y:2006:i:1:p:122-148. Full description at Econpapers \|\| Download paper	10
23	2012	Ethnicity and accounting conservatism: Malaysian evidence. (2012). Ismail, Zubaidah ; Yunos, Rahimah Mohamed ; Smith, Malcolm ; Ibrahim Kamal Abdul Rahman, . In: Asian Review of Accounting. RePEc:eme:arapps:v:20:y:2012:i:1:p:34-57. Full description at Econpapers \|\| Download paper	10
24	2018	Product market competition, state-ownership, corporate governance and firm performance. (2018). LIU, LI ; Qu, Wen ; Haman, Janto. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2017-0080. Full description at Econpapers \|\| Download paper	10
25	2018	A study of the relationships among environmental performance, environmental disclosure, and financial performance. (2018). Taylor, Martin Edward ; Lu, Lucy Wenxiang. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2016-0010. Full description at Econpapers \|\| Download paper	10
26	2008	Stock prices and accounting information: evidence from Malaysia. (2008). Pirie, Scott ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:16:y:2008:i:2:p:109-133. Full description at Econpapers \|\| Download paper	9
27	2014	The value relevance and reliability of intangible assets. (2014). Ji, Xu-Dong ; Lu, Wei. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:3:p:182-216. Full description at Econpapers \|\| Download paper	8
28	2017	Political connections, corporate governance, and tax aggressiveness in Malaysia. (2017). Ariff, Mohamed ; Sanusi, Zuraidah Mohd ; Marzuki, Marziana Madah ; Abdul, Effiezal Aswadi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2016-0053. Full description at Econpapers \|\| Download paper	8
29	2019	Audit committee chair accounting expertise and audit report timeliness. (2019). Salleh, Zalailah ; Baatwah, Saeed Rabea ; Stewart, Jenny. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2017-0190. Full description at Econpapers \|\| Download paper	8
30	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Lu, Meiting ; Hellmann, Andreas. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:185-201. Full description at Econpapers \|\| Download paper	8
31	2019	Is integrated reporting associated with corporate financing decisions? Some empirical evidence. (2019). Muttakin, Mohammad ; Khan, Arifur ; Lemma, Tesfaye T ; Mihret, Dessalegn Getie. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0101. Full description at Econpapers \|\| Download paper	7
32	2010	Corporate governance and earnings forecasts accuracy. (2010). Wan-Hussin, Wan Nordin ; Ahmad-Zaluki, Nurwati A.. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:1:p:50-67. Full description at Econpapers \|\| Download paper	7
33	2019	Stock pledging and earnings management: an empirical analysis. (2019). Mazumdar, Smita ; Choudhary, Sangita ; Bhatia, Sandhya ; Dugar, Amish. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2018-0074. Full description at Econpapers \|\| Download paper	7
34	2019	Working capital management and firm performance in China. (2019). Ren, Ting ; Xiao, Youzhi ; Hu, Yijun ; Liu, Nan ; Yang, Hongyan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0099. Full description at Econpapers \|\| Download paper	7
35	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0076. Full description at Econpapers \|\| Download paper	7
36	2007	Approaches to learning accounting: a crossâcultural study. (2007). Donald, John ; Jackling, Beverley. In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:100-121. Full description at Econpapers \|\| Download paper	7
37	2018	Disclosure of corporate sustainability performance and firm performance in Asia. (2018). Maji, Santi Gopal ; Laskar, Najul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-02-2017-0029. Full description at Econpapers \|\| Download paper	7
38	2014	An empirical study on the determinants of information disclosure of Malaysian non-profit organizations. (2014). Zainon, S. ; Atan, R. ; Wah, Bee Y.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:1:p:35-55. Full description at Econpapers \|\| Download paper	7
39	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Lu, Meiting ; Hellmann, Andreas. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2014-0073. Full description at Econpapers \|\| Download paper	7
40	2016	IFRS adoption and auditing: a review. (2016). Achek, Imen ; Khlif, Hichem. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:3:p:338-361. Full description at Econpapers \|\| Download paper	7
41	2010	The boycott model of foreign product purchase: an empirical test in China. (2010). Li, Qianpin ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:18:y:2010:i:2:p:106-130. Full description at Econpapers \|\| Download paper	7
42	2016	Culture control, capability and performance: evidence from creative industries in Indonesia. (2016). Ismail, Tubagus. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:171-184. Full description at Econpapers \|\| Download paper	6
43	2017	Accounting conservatism, corporate governance and political connections. (2017). Ji, Xu-Dong ; Mohammed, Nor Farizal ; Ahmed, Kamran. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2016-0041. Full description at Econpapers \|\| Download paper	6
44	2019	Audit fees, perceived audit risk, and the financial crisis of 2008. (2019). Liu, Zenghui ; Hua, Shaowen ; Zhang, Mei ; Chen, Hanmei. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2017-0007. Full description at Econpapers \|\| Download paper	6
45	2021	The effect of political connections on firm performance: evidence from Egypt. (2021). Eliwa, Yasser ; Eissa, Aref M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2020-0064. Full description at Econpapers \|\| Download paper	6
46	2022	Risk reporting: do country-level institutional forces really matter?. (2022). Serrasqueiro, Rogerio ; Oliveira, Jonas. In: Asian Review of Accounting. RePEc:eme:arapps:ara-10-2021-0193. Full description at Econpapers \|\| Download paper	6
47	2014	Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. (2014). Omran, Mohamed A. ; El-Galfy, Ahmed M.. In: Asian Review of Accounting. RePEc:eme:arapps:v:22:y:2014:i:3:p:257-286. Full description at Econpapers \|\| Download paper	6
48	2018	Why do firms appoint former military personnel as directors? Evidence of loan interest rate in militarily connected firms in Indonesia. (2018). Harymawan, Iman. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0086. Full description at Econpapers \|\| Download paper	6
49	2011	Changes in management accounting practices in Malaysia. (2011). Tuanmat, Tuan Zainun ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:v:19:y:2011:i:3:p:221-242. Full description at Econpapers \|\| Download paper	6
50	2018	Regulatory restriction on executive compensation, corporate governance and firm performance. (2018). Zhang, Honghui ; Jiang, Haiyan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0080. Full description at Econpapers \|\| Download paper	6

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

#	Year	Title	Cited
1	2021	Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Omans non-financial sector companies. (2021). Dalwai, Tamanna ; Salehi, Mahdi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2021-0008. Full description at Econpapers \|\| Download paper	10
2	2007	Environmental disclosure and performance reporting in Malaysia. (2007). Smith, Malcolm ; Yahya, Khadijah ; Amiruddin, Ahmad Marzuki . In: Asian Review of Accounting. RePEc:eme:arapps:v:15:y:2007:i:2:p:185-199. Full description at Econpapers \|\| Download paper	7
3	2021	Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country. (2021). Kamal, Yousuf. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0052. Full description at Econpapers \|\| Download paper	6
4	2016	Corporate ecological transparency: theories and empirical evidence. (2016). Tang, Qingliang ; Luo, LE. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2015-0007. Full description at Econpapers \|\| Download paper	6
5	2019	Country-level governance, accounting standards, and tax avoidance: a cross-country study. (2019). Zeng, Tao. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2018-0179. Full description at Econpapers \|\| Download paper	6
6	2019	Stock pledging and earnings management: an empirical analysis. (2019). Mazumdar, Smita ; Choudhary, Sangita ; Bhatia, Sandhya ; Dugar, Amish. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2018-0074. Full description at Econpapers \|\| Download paper	5
7	2019	Audit fees, perceived audit risk, and the financial crisis of 2008. (2019). Liu, Zenghui ; Hua, Shaowen ; Zhang, Mei ; Chen, Hanmei. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2017-0007. Full description at Econpapers \|\| Download paper	5
8	2017	Audit quality and audit report lag: case of Indonesian listed companies. (2017). Rusmin, Rusmin ; Evans, John. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2015-0062. Full description at Econpapers \|\| Download paper	5
9	2015	Audit committee attributes and firm performance: evidence from Malaysian finance companies. (2015). Mohd, Nur Ashikin ; Kallamu, Basiru Salisu. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0076. Full description at Econpapers \|\| Download paper	5
10	2023	Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?. (2023). Hussainey, Khaled ; Dalwai, Tamanna ; Mohammadi, Syeeda Shafiya ; Habib, Ahmed Mohamed. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2022-0151. Full description at Econpapers \|\| Download paper	5
11	2017	Managerial ability, tone of earnings announcements, and market reaction. (2017). Luo, Yan ; Zhou, Linying. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0078. Full description at Econpapers \|\| Download paper	4
12	2010	The boycott model of foreign product purchase: an empirical test in China. (2010). Li, Qianpin ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011059381. Full description at Econpapers \|\| Download paper	4
13	2016	Women directors, family ownership and earnings management in Malaysia. (2016). Abdullah, Shamsul Nahar ; Nor, KU. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2015-0067. Full description at Econpapers \|\| Download paper	4
14	2022	Risk reporting: do country-level institutional forces really matter?. (2022). Serrasqueiro, Rogerio ; Oliveira, Jonas. In: Asian Review of Accounting. RePEc:eme:arapps:ara-10-2021-0193. Full description at Econpapers \|\| Download paper	4
15	2023	Does intellectual capital in Islamic banks outperform conventional banks? Evidence from GCC countries. (2023). Hammoud, Rayed Obaid ; al Farooque, Omar ; Khan, Ashfaq Ahmad. In: Asian Review of Accounting. RePEc:eme:arapps:ara-12-2022-0298. Full description at Econpapers \|\| Download paper	3
16	2013	A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. (2013). Nazli A. Mohd Ghazali, ; Haji, Abdifatah Ahmed. In: Asian Review of Accounting. RePEc:eme:arapps:v:21:y:2013:i:1:p:27-52. Full description at Econpapers \|\| Download paper	3
17	2017	Accounting conservatism, corporate governance and political connections. (2017). Ji, Xu-Dong ; Mohammed, Nor Farizal ; Ahmed, Kamran. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2016-0041. Full description at Econpapers \|\| Download paper	3
18	2021	The effect of political connections on firm performance: evidence from Egypt. (2021). Eliwa, Yasser ; Eissa, Aref M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2020-0064. Full description at Econpapers \|\| Download paper	3
19	2010	Board ownership, audit committees effectiveness and corporate voluntary disclosures. (2010). Akhtaruddin, M ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011046015. Full description at Econpapers \|\| Download paper	3
20	2018	Why do firms appoint former military personnel as directors? Evidence of loan interest rate in militarily connected firms in Indonesia. (2018). Harymawan, Iman. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2016-0086. Full description at Econpapers \|\| Download paper	3
21	2010	Board ownership, audit committeesâ effectiveness, and corporate voluntary disclosures. (2010). Akhtaruddin, M ; Haron, Hasnah. In: Asian Review of Accounting. RePEc:eme:arapps:13217341011089649. Full description at Econpapers \|\| Download paper	3
22	2014	Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey. (2014). Omran, Mohamed A ; El-Galfy, Ahmed M. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2014-0013. Full description at Econpapers \|\| Download paper	3
23	2020	Effects of financial distress and financing constraints on trade credit provisions. (2020). Osinubi, Igbekele. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2020-0058. Full description at Econpapers \|\| Download paper	3
24	2023	The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context. (2023). Guedrib, Mouna ; Marouani, Ghazi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2022-0052. Full description at Econpapers \|\| Download paper	3
25	2020	CEO career horizons and earnings quality in family firms. (2020). Abdulmalik, Salau Olarinoye ; Mohamad, Nor Zalina ; Che-Ahmad, Ayoib B. In: Asian Review of Accounting. RePEc:eme:arapps:ara-02-2019-0029. Full description at Econpapers \|\| Download paper	3
26	2013	A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia. (2013). Mohd, Nazli A ; Haji, Abdifatah Ahmed. In: Asian Review of Accounting. RePEc:eme:arapps:13217341311316931. Full description at Econpapers \|\| Download paper	3
27	2023	Intellectual capital and firm performance: the moderating effect of auditor characteristics. (2023). Rahman, Md Jahidur ; Liu, Hongyi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2022-0054. Full description at Econpapers \|\| Download paper	3
28	2021	The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand. (2021). Muhammad, Muhammad Syukur ; Marzuki, Marziana Madah. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2020-0179. Full description at Econpapers \|\| Download paper	3
29	2021	Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy. (2021). Hoang, Khanh ; Vu, Van Thuy ; van Nguyen, Linh ; Dang, Hung Ngoc. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2020-0174. Full description at Econpapers \|\| Download paper	3
30	2017	Political connections, corporate governance, and tax aggressiveness in Malaysia. (2017). Ariff, Mohamed ; Sanusi, Zuraidah Mohd ; Marzuki, Marziana Madah ; Abdul, Effiezal Aswadi. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2016-0053. Full description at Econpapers \|\| Download paper	2
31	2022	The use of data analytics in external auditing: a content analysis approach. (2022). Jacky, Yeamin ; Sulaiman, Noor Adwa. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2020-0177. Full description at Econpapers \|\| Download paper	2
32	2018	The effect of feedback, assigned goal levels and compensation schemes on task performance. (2018). Chong, Vincent ; Leung, Simon Tak-Wing. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2017-0142. Full description at Econpapers \|\| Download paper	2
33	2018	The adoption of IFRS, comparability of financial statements and foreign investorsâ ownership. (2018). Utama, Sidharta ; Null, Fitriany ; Wulandari, Etty R ; Mita, Aria Farah. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2017-0064. Full description at Econpapers \|\| Download paper	2
34	2018	Does board gender diversity affect the transparency of corporate political disclosure?. (2018). Luo, Yan ; Wang, Jeff ; Deboskey, D G. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2017-0141. Full description at Econpapers \|\| Download paper	2
35	2019	Working capital management and firm performance in China. (2019). Ren, Ting ; Xiao, Youzhi ; Hu, Yijun ; Liu, Nan ; Yang, Hongyan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2018-0099. Full description at Econpapers \|\| Download paper	2
36	2022	Employee treatment and discontinued operations. (2022). Leonard, Lori ; Sun, LI. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2021-0170. Full description at Econpapers \|\| Download paper	2
37	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Lu, Meiting ; Perera, Luckmika ; Tang, Lim Chhoung ; Watty, Kim ; Wines, Graeme ; Seng, Cheaseth ; Husnin, Azrul Ihsan ; Han, Wenqi ; Nawawi, Anuar ; Ismail, Tubagus ; Hellmann, Andreas ; Kanapathippillai, Sutharson ; Azlin, Ahmad Saiful ; Abayadeera, Nadana. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:-. Full description at Econpapers \|\| Download paper	2
38	2018	A study of the relationships among environmental performance, environmental disclosure, and financial performance. (2018). Taylor, Martin Edward ; Lu, Lucy Wenxiang. In: Asian Review of Accounting. RePEc:eme:arapps:ara-01-2016-0010. Full description at Econpapers \|\| Download paper	2
39	2016	Corporate governance and auditor quality â Malaysian evidence. (2016). Husnin, Azrul Ihsan ; Nawawi, Anuar ; Azlin, Ahmad Saiful. In: Asian Review of Accounting. RePEc:eme:arapps:v:24:y:2016:i:2:p:202-230. Full description at Econpapers \|\| Download paper	2
40	2022	Corporate social responsibility and firm market performance: the role of product market competition and firm life cycle. (2022). Al-Dhamari, Redhwan ; al Farooque, Omar ; Moses, Elaigwu ; Al-Gamrh, Bakr. In: Asian Review of Accounting. RePEc:eme:arapps:ara-07-2022-0179. Full description at Econpapers \|\| Download paper	2
41	2016	The impact of gender difference on the interpretation of uncertainty expressions. (2016). Han, Wenqi ; Lu, Meiting ; Hellmann, Andreas. In: Asian Review of Accounting. RePEc:eme:arapps:ara-06-2014-0073. Full description at Econpapers \|\| Download paper	2
42	2023	Bank competition and SMEs access to finance in India: evidence from World Bank Enterprise Survey. (2023). Bardhan, Samaresh ; Rakshit, Bijoy. In: Asian Review of Accounting. RePEc:eme:arapps:ara-05-2022-0124. Full description at Econpapers \|\| Download paper	2
43	2023	The simultaneously representation of women at the audit demand and supply sides and audit quality. (2023). Mnif, Yosra ; Cherif, Imen. In: Asian Review of Accounting. RePEc:eme:arapps:ara-09-2022-0214. Full description at Econpapers \|\| Download paper	2
44	2011	The predictive ability of corporate narrative disclosures: Australian evidence. (2011). Ren, Yun ; Dong, Yinan ; Smith, Malcolm. In: Asian Review of Accounting. RePEc:eme:arapps:13217341111181087. Full description at Econpapers \|\| Download paper	2
45	2018	Disclosure of corporate sustainability performance and firm performance in Asia. (2018). Maji, Santi Gopal ; Laskar, Najul. In: Asian Review of Accounting. RePEc:eme:arapps:ara-02-2017-0029. Full description at Econpapers \|\| Download paper	2
46	2016	Multinational transfer pricing of intangible assets: Indonesian tax auditorsâ perspectives. (2016). Ahmed, Zahir ; Habib, Ahsan ; Muhammadi, Abdul Haris. In: Asian Review of Accounting. RePEc:eme:arapps:ara-10-2014-0112. Full description at Econpapers \|\| Download paper	2
47	2011	Cash conversion cycle and firms performance of Japanese firms. (2011). Nobanee, Haitham ; Abdullatif, Modar ; Alhajjar, Maryam. In: Asian Review of Accounting. RePEc:eme:arapps:13217341111181078. Full description at Econpapers \|\| Download paper	2
48	2016	Corporate governance and auditor quality â Malaysian evidence. (2016). Husnin, Azrul Ihsan ; Nawawi, Anuar ; Azlin, Ahmad Saiful. In: Asian Review of Accounting. RePEc:eme:arapps:ara-11-2013-0072. Full description at Econpapers \|\| Download paper	2
49	2022	Corporate disclosures and financial distress in banks in India: the moderating role of competition. (2022). Rastogi, Shailesh ; Kanoujiya, Jagjeevan. In: Asian Review of Accounting. RePEc:eme:arapps:ara-03-2022-0064. Full description at Econpapers \|\| Download paper	2
50	2017	The effect of directorsâ and officersâ insurance on audit fees: the case of an emerging economy. (2017). Liao, Yi-Ping. In: Asian Review of Accounting. RePEc:eme:arapps:ara-04-2016-0045. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 25

Year	Title
2025	Does resource orchestration theory ensure the better SME performance: A three-wave time lag investigation among manufacturing SMEs of the developing economies. (2025). Nisar, Nabeel ; Matloob, Sheema ; Raza, Ali ; Waqas, Ali ; Khan, Mohammad Jamal. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:210:y:2025:i:c:s004016252400605x. Full description at Econpapers \|\| Download paper
2025	Green Innovation Adoption in Turkish and Iranian SMEs: The Effect of Dynamic Capabilities and the Mediating Role of Absorptive Capacity. (2025). Kazemzadeh, Siamak ; Aykanat, Zafer ; Yildiz, Tayfun ; Elik, Ali Kemal. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-01990-1. Full description at Econpapers \|\| Download paper
2025	Comprehensive review of biomass utilization and gasification for sustainable energy production. (2025). Kumar, Jayant ; Vyas, Savita. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:27:y:2025:i:3:d:10.1007_s10668-023-04127-7. Full description at Econpapers \|\| Download paper
2025	Impact of financial inclusion, economic growth, natural resource rents, and natural energy use on carbon emissions: the MMQR approach. (2025). Tursoy, Turgut ; Shang, Teining ; Samour, Ahmed ; Abbas, Jawad ; Ali, Mumtaz. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:27:y:2025:i:6:d:10.1007_s10668-024-04513-9. Full description at Econpapers \|\| Download paper
2025	Bankruptcy reform and audit fees: Evidence from quasi-natural experiment in India. (2025). Bhagawan, Praveen ; Basu, Soumyabrata ; Mukhopadhyay, Jyoti Prasad. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325007718. Full description at Econpapers \|\| Download paper
2025	Green creditâs impact on pollution and economic development: A study from Vietnam. (2025). Nguyen, Huan Huu ; Ha, Tam ; Chen, Xihui Haviour. In: Research in International Business and Finance. RePEc:eee:riibaf:v:73:y:2025:i:pa:s0275531924003635. Full description at Econpapers \|\| Download paper
2025	Generative AI-assisted evaluation of ESG practices and information delays in ESG ratings. (2025). Wang, Qishu. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s1544612325000224. Full description at Econpapers \|\| Download paper
2025	Influence of share pledging on corporate social responsibility: Evidence from India. (2025). Ghosh, Arpita. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001692. Full description at Econpapers \|\| Download paper
2025	The Truth of Power: How Does It Function in the Political Sphere and State Organ. (2025). Hoshen, Shahadat. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-9:p:2009-2025. Full description at Econpapers \|\| Download paper
2025	Does disclosure of CSR activities improve corporate value? Moderating role of intellectual capital and COVID-19 pandemic. (2025). Qasem, Ameen ; al Farooque, Omar ; Hammoud, Rayed Obaid. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04729-8. Full description at Econpapers \|\| Download paper
2025	Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia. (2025). Toni, Uak ; Ivana, Stapi. In: Business Systems Research. RePEc:bit:bsrysr:v:16:y:2025:i:2:p:219-239:n:1011. Full description at Econpapers \|\| Download paper
2025	The Nexus between board of directors, audit committee attributes, and audit quality. (2025). Ragab, Yasmine ; Saleh, Mohamed. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00679-4. Full description at Econpapers \|\| Download paper
2025	Corporate Social Responsibility and Intellectual Capital: The Moderating Role of Institutional Ownership in an Emerging Market. (2025). Ali, Ebrahim Ahmed ; Qasem, Ameen ; Qaderi, Sumaia Ayesh ; Alaskar, Mohammad Zaid. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:4852-:d:1664156. Full description at Econpapers \|\| Download paper
2025	Family ownership, board independence, and firm performance: evidence from Saudi stock market. (2025). Hammoud, Rayed Obaid. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00689-2. Full description at Econpapers \|\| Download paper
2025	How executive green perception affect high-quality growth: Evidence from Chinese listed companies. (2025). Zhong, Shengyang ; Zhou, Qunmi ; Wang, LU ; Chen, Lifeng. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pb:s105752192500780x. Full description at Econpapers \|\| Download paper
2025	Review Article: Blockchain Technology and Governance of Franchise Networks. (2025). Russwurm, Roland ; Jellojobor, Maria ; Windsperger, Josef. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:3:p:1478-1500. Full description at Econpapers \|\| Download paper
2025	Does the application of blockchain technology enhance total factor productivity of enterprises?. (2025). Zhu, Jinhe ; Wang, Jianzhi. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pe:s1544612325015338. Full description at Econpapers \|\| Download paper
2025	Supply chain finance and enterprise dual innovation: The perspective of breakthrough and incremental innovation. (2025). Zhu, Enjia ; Ma, Yonghong. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005022. Full description at Econpapers \|\| Download paper
2025	Tax Avoidande and Corporate Risk Evidences from Germany Machine Learning Method. (2025). ben Ali, Riadh ; Gharsellaoui, Mongi. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-2:p:2681-2692. Full description at Econpapers \|\| Download paper
2025	Does ESG Disclosure Matter for the Tax AvoidanceâFirm Value Relationship? Evidence from an Emerging Market. (2025). Mohamed, Abdelmoneim Bahyeldin ; Alomair, Mohammed. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:9:p:3836-:d:1641485. Full description at Econpapers \|\| Download paper
2025	The evolution of tax strategies in multinational companies: a historical perspective. (2025). Budiman, Nita Andriyani ; Bandi, Bandi ; Widagdo, Ari Kuncara ; Sudaryono, Eko Arief. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:3:d:10.1057_s41310-024-00265-0. Full description at Econpapers \|\| Download paper
2025	The Dual Path of the Impact of Digital Technology Adoption on ESG Performance. (2025). Wang, Derek D. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2341-:d:1607326. Full description at Econpapers \|\| Download paper
2025	Digital disruption in financing: Are fintech and bigtech credit reshaping corporate access to capital?. (2025). Jamali, Dima ; Khan, Habib Hussain ; Qureshi, Fiza. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:103:y:2025:i:c:s1042443125000885. Full description at Econpapers \|\| Download paper
2025	On the relationship between financial constraints and firm ownersâ gender: does Sub-Saharan Africa mirror other regions?. (2025). Asiedu, Elizabeth ; Fiave, Divine Mawusi ; Opoku, Alexander. In: Annals of Finance. RePEc:kap:annfin:v:21:y:2025:i:4:d:10.1007_s10436-025-00468-7. Full description at Econpapers \|\| Download paper
2025	Government Revenue Structure and Fiscal Performance in the G7: Evidence from a Panel Data Analysis. (2025). Fortea, Costinela. In: World. RePEc:gam:jworld:v:6:y:2025:i:3:p:97-:d:1697742. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2024

Year	Citing document

Recent citations received in 2023

Year	Citing document
2023	An examination of UK companies modern slavery disclosure practices: Does board gender diversity matter?. (2023). Moussa, Tantawy ; Elmarzouky, Mahmoud ; Allam, Amir. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:8:p:5382-5402. Full description at Econpapers \|\| Download paper
2023	Bank competition and zombie company: Empirical evidence from China. (2023). Shen, YU ; Ren, Meixu ; Zhao, Jingmei. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:297-318. Full description at Econpapers \|\| Download paper
2023	ESG Performance, Auditor Choice, and Audit Opinion: Evidence from an Emerging Market. (2023). Eissa, Aref M ; Diab, Ahmed. In: Sustainability. RePEc:gam:jsusta:v:16:y:2023:i:1:p:124-:d:1305389. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	76	54
2	International Journal of Disclosure and Governance / Palgrave Macmillan	11	30
3	International Journal of Research and Innovation in Social Science / International Journal of Research and Innovation in Social Science (IJRISS)	6	26
4	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	62	19
5	Journal of International Accounting, Auditing and Taxation / Elsevier	22	18
6	Future Business Journal / Springer	14	15
7	SAGE Open / SAGE Publications	27	15
8	Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development / Springer	35	14
9	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	42	13
10	The British Accounting Review / Elsevier	45	13
11	Humanities and Social Sciences Communications / Palgrave Macmillan	26	12