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Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
13
Impact Factor (IF)
0.45
5 Years IF
0.38
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
2005 0 0.51 0 0 20 20 22 0 0 0 0 0 0.23
2006 0 0.49 0 0 12 32 8 0 20 20 0 0 0.22
2007 0 0.44 0.05 0 32 64 12 3 3 32 32 3 100 3 0.09 0.2
2008 0 0.47 0.01 0 32 96 39 4 44 64 0 0 0.22
2009 0 0.46 0.06 0.05 31 127 64 8 12 64 96 5 5 62.5 0 0.23
2010 0.06 0.46 0.06 0.06 34 161 65 10 22 63 4 127 8 0 0 0.2
2011 0.06 0.5 0.06 0.04 30 191 24 11 33 65 4 141 6 2 18.2 0 0.23
2012 0.02 0.5 0.02 0.03 30 221 75 5 38 64 1 159 4 0 0 0.21
2013 0.02 0.54 0.04 0.04 28 249 104 10 48 60 1 157 6 0 0 0.23
2014 0.09 0.53 0.07 0.1 34 283 14 21 69 58 5 153 16 0 0 0.22
2015 0.03 0.52 0.17 0.11 32 315 37 53 122 62 2 156 17 0 0 0.22
2016 0.03 0.5 0.07 0.08 47 362 104 25 147 66 2 154 12 0 0 0.2
2017 0.11 0.51 0.1 0.13 30 392 55 39 187 79 9 171 22 1 2.6 0 0.2
2018 0.12 0.52 0.15 0.13 31 423 135 62 249 77 9 171 22 0 0 0.22
2019 0.23 0.53 0.16 0.17 44 467 124 76 325 61 14 174 29 5 6.6 1 0.02 0.21
2020 0.24 0.63 0.19 0.19 53 520 112 97 422 75 18 184 35 0 10 0.19 0.3
2021 0.28 0.73 0.23 0.38 60 580 52 136 558 97 27 205 78 0 1 0.02 0.27
2022 0.26 0.72 0.24 0.32 12 592 31 143 701 113 29 218 70 0 0 0.22
2023 0.33 0.67 0.25 0.38 33 625 25 156 857 72 24 200 75 0 3 0.09 0.19
2024 0.38 0.73 0.28 0.4 36 661 23 186 1043 45 17 202 80 0 5 0.14 0.22
2025 0.45 0.96 0.32 0.38 11 672 1 215 1258 69 31 194 73 0 2 0.18 0.28
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12013Comparison of propensity for carbon disclosure between developing and developed countries. (2013). Lan, Yi-Chen ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:v:26:y:2013:i:1:p:6-34.

Full description at Econpapers || Download paper

62
22013Comparison of propensity for carbon disclosure between developing and developed countries. (2013). Lan, Yichen ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2012-0024.

Full description at Econpapers || Download paper

32
32018Corporate governance and carbon transparency: Australian experience. (2018). Lan, Yi-Chen ; Tang, Qingliang ; Elsayih, Jibriel. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2015-0153.

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30
42018Ownership influence and CSR disclosure in China. (2018). Hu, Yuxiao ; Zhu, Yanhui ; Tucker, Jon. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2017-0011.

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27
52020Voluntary assurance of sustainability reporting: evidence from an emerging economy. (2020). Elamer, Ahmed ; Sobhan, Nawreen ; Fletcher, Mary ; Hassan, Abeer. In: Accounting Research Journal. RePEc:eme:arjpps:arj-10-2018-0169.

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21
62016Women on the board of directors and corporate tax aggressiveness in Australia. (2016). Lanis, Roman ; Richardson, Grant ; Taylor, Grantley. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2014-0079.

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20
72016Women on the board of directors and corporate tax aggressiveness in Australia. (2016). Lanis, Roman ; Richardson, Grant ; Taylor, Grantley. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:3:p:313-331.

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20
82019Managerial ownership, board independence and firm performance. (2019). Shan, Yuan George. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2017-0149.

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19
92018Tone disclosure and financial performance: evidence from Egypt. (2018). Hussainey, Khaled ; El-Halaby, Sherif ; Aly, Doaa. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2016-0123.

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17
102012Non‐parametric performance measurement of international and Islamic mutual funds. (2012). Hassan, M. Kabir ; Rubio, Jose Francisco ; Merdad, Hesham Jamil. In: Accounting Research Journal. RePEc:eme:arjpps:v:25:y:2012:i:3:p:208-226.

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17
112012Islamic banks income structure and risk: evidence from GCC countries. (2012). Grassa, Rihab. In: Accounting Research Journal. RePEc:eme:arjpps:v:25:y:2012:i:3:p:227-241.

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13
122009The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services. (2009). Kim, Sung Soo ; Balsam, Steven ; Asthana, Sharad. In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:1:p:4-26.

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13
132010Are socially responsible investment markets worldwide integrated?. (2010). Roca, Eduardo ; Victor S. H. Wong, ; Tularam, Gurudeo Anand. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:3:p:281-301.

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13
142012Desirable generic attributes for accounting graduates into the twenty‐first century. (2012). Hancock, Phil ; Segal, Naomi ; Kavanagh, Marie ; Kent, Jenny ; Tempone, Irene ; Howieson, Bryan. In: Accounting Research Journal. RePEc:eme:arjpps:v:25:y:2012:i:1:p:41-55.

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13
152016Consequences of earnings management for corporate reputation. (2016). Rodríguez-Ariza, Lázaro ; Bermejo-Sanchez, Manuel ; Rodriguez-Ariza, Lazaro ; Martinez-Ferrero, Jennifer. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2015-0017.

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12
162017The impact of government financial assistance on the performance and financing of Australian SMEs. (2017). Worthington, Andrew ; Xiang, Dong. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2014-0034.

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12
172008Corporate governance and the value‐relevance of accounting information. (2008). Azim, Istiaq ; Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:v:21:y:2008:i:2:p:167-194.

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12
182019Ownership types, corporate governance and corporate social responsibility disclosures. (2019). Elamer, Ahmed ; Alshbili, Ibrahem ; Beddewela, Eshani. In: Accounting Research Journal. RePEc:eme:arjpps:arj-03-2018-0060.

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11
192022Corporate board diversity and carbon disclosure: evidence from France. (2022). Lahyani, Fathia Elleuch. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2021-0350.

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11
202018Director workloads, attendance and firm performance. (2018). Gray, Stephen ; Nowland, John. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2016-0023.

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11
212008An investigation of the association between corporate governance, earnings management and the effect of governance reforms. (2008). Hutchinson, Marion R. ; Percy, Majella ; Erkurtoglu, Leyal. In: Accounting Research Journal. RePEc:eme:arjpps:v:21:y:2008:i:3:p:239-262.

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11
222009The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand. (2009). Jiang, Haiyan ; Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:3:p:275-304.

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10
232009Board composition and firm performance variance: Australian evidence. (2009). Wang, YI ; Oliver, Judith. In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:2:p:196-212.

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10
242010Establishing additionality: fraud vulnerabilities in the clean development mechanism. (2010). Drew, Michael. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:3:p:243-253.

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9
252024Is audit committee busyness associated with earnings management? The moderating role of foreign ownership. (2024). Mansour, Marwan. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2023-0106.

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9
262020Is earnings management associated with corporate environmental disclosure?. (2020). Al-Hajri, Meshari O ; Al-Haddad, Lara Mohammad ; Gerged, Ali Meftah. In: Accounting Research Journal. RePEc:eme:arjpps:arj-05-2018-0082.

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9
272019Corporate voluntary carbon disclosure strategy and carbon performance in the USA. (2019). Datt, Ragini Rina ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2017-0031.

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9
282006The Effects of Board Characteristics on Earnings Management around Australian CEO Changes. (2006). Mather, Paul ; Ramsay, Alan. In: Accounting Research Journal. RePEc:eme:arjpps:v:19:y:2006:i:2:p:81-86.

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9
292010Value relevance of alternative accounting performance measures: Australian evidence. (2010). Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:2:p:190-212.

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9
302019Board gender composition, dividend policy and COD: the implications of CEO duality. (2019). Benjamin, Samuel Jebaraj ; Biswas, Pallab. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2018-0035.

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9
312006The Effects of Board Characteristics on Earnings Management around Australian CEO Changes. (2006). Mather, Paul ; Ramsay, Alan. In: Accounting Research Journal. RePEc:eme:arjpps:10309610680000680.

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9
322016Carbon emission risks and management accounting: Australian evidence. (2016). Kumarasiri, Jayanthi ; Jubb, Christine. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:2:p:137-153.

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8
332015Pathways to accountant fraud: Australian evidence and analysis. (2015). Andon, Paul ; Free, Clinton ; Scard, Benjamin. In: Accounting Research Journal. RePEc:eme:arjpps:v:28:y:2015:i:1:p:10-44.

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8
342005Job Satisfaction Dimensions in Public Accounting Practice. (2005). Herbohn, Kathleen. In: Accounting Research Journal. RePEc:eme:arjpps:v:18:y:2005:i:2:p:63-82.

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8
352019The impact of legitimacy threaton the choice of external carbon assurance. (2019). Datt, Ragini Rina ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-03-2017-0050.

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8
362019Is CSR performance related to disclosure tone in earnings announcements?. (2019). Lu, YU ; Cahan, Steven ; Ma, Diandian. In: Accounting Research Journal. RePEc:eme:arjpps:arj-05-2016-0059.

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8
372010Co‐deterministic relationship between ownership concentration and corporate performance. (2010). van Zijl, Tony ; al Farooque, Omar ; Dunstan, Keitha ; Karim, Akm Waresul. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:2:p:172-189.

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8
382021Determinants of bank stability in a small island economy: a study of Fiji. (2021). Stauvermann, Peter ; Kumar, Ronald ; Chand, Shasnil. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2020-0140.

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8
392018Do governance mechanisms deter earnings management and promote corporate social responsibility?. (2018). al Farooque, Omar ; Suyono, Eko. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2015-0117.

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7
402022Financial distress, earnings management and Big 4 auditors in emerging markets. (2022). Loureno, Isabel ; Black, Ervin L ; Baiardo, Dante. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2021-0165.

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7
412021Do sustainability practices influence financial performance? Evidence from the Nordic financial industry. (2021). Akter, Ruzlin ; Johansson, Jeaneth ; Rahi, Abm Fazle. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2020-0373.

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7
422009Institutional investors, political connection and audit quality in Malaysia. (2009). Zain, Mazlina Mat ; James, Kieran ; Haron, Hasnah ; Effiezal Aswadi Abdul Wahab, . In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:2:p:167-195.

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7
432016Hard and soft sustainability disclosures: Australia’s resources industry. (2016). Ong, Tricia ; Trireksani, Terri ; Djajadikerta, Hadrian Geri. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:2:p:198-217.

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7
442005Job Satisfaction Dimensions in Public Accounting Practice. (2005). Herbohn, Kathleen. In: Accounting Research Journal. RePEc:eme:arjpps:10309610580000676.

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7
452016Effect of IFRS adoption on financial reporting quality. (2016). Monem, Reza ; Cybinski, Patti J ; Bodle, Kerry Anne. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:3:p:292-312.

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7
462019Exploring the meaning of climate change discourses: an impression management exercise?. (2019). Nik, Nik Nazli ; Hossain, Dewan Mahboob. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2016-0085.

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7
472012Market reactions to qualified audit reports: research approaches. (2012). Ittonen, Kim. In: Accounting Research Journal. RePEc:eme:arjpps:v:25:y:2012:i:1:p:8-24.

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7
482024Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023). (2024). Belahouaoui, Rida ; Attak, El Houssain. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2023-0372.

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6
492010A green drought: the challenge of mentoring for Australian accounting academics. (2010). Moerman, Lee ; Rudkin, Kathy ; Irvine, Helen. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:2:p:146-171.

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6
502016Using external environmental reporting to embed sustainability into organisational practices. (2016). Ogrady, Winnie ; Biswas, Sharlene. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:2:p:218-235.

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6
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12013Comparison of propensity for carbon disclosure between developing and developed countries. (2013). Lan, Yichen ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2012-0024.

Full description at Econpapers || Download paper

24
22016Women on the board of directors and corporate tax aggressiveness in Australia. (2016). Lanis, Roman ; Richardson, Grant ; Taylor, Grantley. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2014-0079.

Full description at Econpapers || Download paper

18
32018Corporate governance and carbon transparency: Australian experience. (2018). Lan, Yi-Chen ; Tang, Qingliang ; Elsayih, Jibriel. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2015-0153.

Full description at Econpapers || Download paper

14
42013Comparison of propensity for carbon disclosure between developing and developed countries. (2013). Lan, Yi-Chen ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:v:26:y:2013:i:1:p:6-34.

Full description at Econpapers || Download paper

11
52019Managerial ownership, board independence and firm performance. (2019). Shan, Yuan George. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2017-0149.

Full description at Econpapers || Download paper

10
62024Is audit committee busyness associated with earnings management? The moderating role of foreign ownership. (2024). Mansour, Marwan. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2023-0106.

Full description at Econpapers || Download paper

9
72022Corporate board diversity and carbon disclosure: evidence from France. (2022). Lahyani, Fathia Elleuch. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2021-0350.

Full description at Econpapers || Download paper

9
82016Women on the board of directors and corporate tax aggressiveness in Australia. (2016). Lanis, Roman ; Richardson, Grant ; Taylor, Grantley. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:3:p:313-331.

Full description at Econpapers || Download paper

9
92018Ownership influence and CSR disclosure in China. (2018). Hu, Yuxiao ; Zhu, Yanhui ; Tucker, Jon. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2017-0011.

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9
102018Tone disclosure and financial performance: evidence from Egypt. (2018). Hussainey, Khaled ; El-Halaby, Sherif ; Aly, Doaa. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2016-0123.

Full description at Econpapers || Download paper

8
112020Voluntary assurance of sustainability reporting: evidence from an emerging economy. (2020). Elamer, Ahmed ; Sobhan, Nawreen ; Fletcher, Mary ; Hassan, Abeer. In: Accounting Research Journal. RePEc:eme:arjpps:arj-10-2018-0169.

Full description at Econpapers || Download paper

8
122022Financial distress, earnings management and Big 4 auditors in emerging markets. (2022). Loureno, Isabel ; Black, Ervin L ; Baiardo, Dante. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2021-0165.

Full description at Econpapers || Download paper

6
132021Do sustainability practices influence financial performance? Evidence from the Nordic financial industry. (2021). Akter, Ruzlin ; Johansson, Jeaneth ; Rahi, Abm Fazle. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2020-0373.

Full description at Econpapers || Download paper

6
142024Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023). (2024). Belahouaoui, Rida ; Attak, El Houssain. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2023-0372.

Full description at Econpapers || Download paper

6
152019Board gender composition, dividend policy and COD: the implications of CEO duality. (2019). Benjamin, Samuel Jebaraj ; Biswas, Pallab. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2018-0035.

Full description at Econpapers || Download paper

5
162021Determinants of bank stability in a small island economy: a study of Fiji. (2021). Stauvermann, Peter ; Kumar, Ronald ; Chand, Shasnil. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2020-0140.

Full description at Econpapers || Download paper

5
172019Is CSR performance related to disclosure tone in earnings announcements?. (2019). Lu, YU ; Cahan, Steven ; Ma, Diandian. In: Accounting Research Journal. RePEc:eme:arjpps:arj-05-2016-0059.

Full description at Econpapers || Download paper

5
182019Corporate voluntary carbon disclosure strategy and carbon performance in the USA. (2019). Datt, Ragini Rina ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2017-0031.

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5
192020Big data analytics of corporate internet disclosures. (2020). Hussainey, Khaled ; Elragal, Ahmed. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2019-0165.

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4
202022Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership. (2022). Iqbal, Muhammad Sikander ; Hashmi, Muhammad Arsalan. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2021-0212.

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4
212023Does fintech lead to better accounting practices? Empirical evidence. (2023). Guo, Yongsheng ; Wang, Ying ; Bonsu, Mandella Osei-Assibey. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2022-0178.

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4
222009The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand. (2009). Jiang, Haiyan ; Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:10309610911005590.

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4
232017The impact of government financial assistance on the performance and financing of Australian SMEs. (2017). Worthington, Andrew ; Xiang, Dong. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2014-0034.

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4
242022Impact of XBRL adoption on financial reporting quality: a global evidence. (2022). Tawiah, Vincent ; Borgi, Hela. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2022-0002.

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4
252014Management control systems and organisational learning: the effects of design and use. (2014). Foong, Soon Yau ; Wee, Shu Hui. In: Accounting Research Journal. RePEc:eme:arjpps:arj-05-2013-0026.

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3
262019The impact of legitimacy threaton the choice of external carbon assurance. (2019). Datt, Ragini Rina ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-03-2017-0050.

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3
272019Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia. (2019). Binti, Noorul Azwin ; Ali, Muhammad Jahangir ; Ahmed, Kamran. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2018-0024.

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3
282018Do governance mechanisms deter earnings management and promote corporate social responsibility?. (2018). al Farooque, Omar ; Suyono, Eko. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2015-0117.

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3
292020Fraudulent financial reporting and data analytics: an explanatory study from Ireland. (2020). Robinson, Barry ; Aboud, Ahmed. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2020-0079.

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3
302021Institutional pressures, environmental management practices, firm characteristics and environmental performance. (2021). Tumwebaze, Zainabu ; Nuwagaba, Patience ; Bakalikwira, Lasuli ; Bananuka, Juma. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2020-0143.

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3
312018The determinants of voluntary strategy disclosure: an international comparison. (2018). Morris, Richard D ; Tronnes, Per Christen. In: Accounting Research Journal. RePEc:eme:arjpps:arj-10-2015-0126.

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3
322020The impact of insider trading on analyst coverage and forecasts. (2020). He, Guanming ; Marginson, David. In: Accounting Research Journal. RePEc:eme:arjpps:arj-08-2019-0148.

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3
332018Determinants of women representation on corporate boards: evidence from Australia. (2018). Higgs, Helen ; Delaney, Deborah Anne ; Ng, Chew ; Ahmed, Ammad. In: Accounting Research Journal. RePEc:eme:arjpps:arj-11-2015-0133.

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3
342019Gender diversity on audit committees and its impact on audit fees: evidence from India. (2019). Miglani, Seema ; Ahmed, Kamran. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2018-0001.

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3
352019CEO power and labor productivity. (2019). Song, Xuehu ; Sun, LI ; Zhang, Joseph ; Breit, Emily. In: Accounting Research Journal. RePEc:eme:arjpps:arj-05-2016-0056.

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3
362017Regulatory enforcement, financial reporting quality and investment efficiency: a pitch. (2017). Truong, Thu Phuong ; Nguyen, Nhut Hoang. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2016-0094.

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2
372013Remuneration committee independence and CEO remuneration for firm financial performance. (2013). Cybinski, Patti ; Windsor, Carolyn. In: Accounting Research Journal. RePEc:eme:arjpps:arj-08-2012-0068.

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2
382016Hard and soft sustainability disclosures: Australia’s resources industry. (2016). Ong, Tricia ; Trireksani, Terri ; Djajadikerta, Hadrian Geri. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:2:p:198-217.

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392010Are socially responsible investment markets worldwide integrated?. (2010). Roca, Eduardo ; Victor S. H. Wong, ; Tularam, Gurudeo Anand. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:3:p:281-301.

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402018Company reputation and auditor choice: evidence from fortune 1000 companies. (2018). Huang, Xuan ; Kang, Fei. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2015-0079.

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2
412014Management control systems and organisational learning: the effects of design and use. (2014). Foong, Soon Yau ; Wee, Shu Hui ; Michael S. C. Tse, . In: Accounting Research Journal. RePEc:eme:arjpps:v:27:y:2014:i:2:p:169-187.

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422010Establishing additionality: fraud vulnerabilities in the clean development mechanism. (2010). Drew, Michael. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:3:p:243-253.

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2
432009Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals. (2009). Demirkan, Sebahattin ; Platt, Harlan. In: Accounting Research Journal. RePEc:eme:arjpps:10309610910987475.

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442018Director workloads, attendance and firm performance. (2018). Gray, Stephen ; Nowland, John. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2016-0023.

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452014The influence of religiosity on taxpayers’ compliance attitudes. (2014). Mohdali, Raihana ; Pope, Jeff. In: Accounting Research Journal. RePEc:eme:arjpps:arj-08-2013-0061.

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462009The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand. (2009). Jiang, Haiyan ; Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:3:p:275-304.

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472020Corporate governance and stock liquidity: evidence from a speculative market. (2020). Biswas, Pallab Kumar. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2019-0005.

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482020Board capital and earnings quality with different controlling shareholders. (2020). Kontesa, Maria ; Wendy, Wendy ; Lako, Andreas. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2020-0017.

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492016An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance. (2016). Rae, Kirsten Nicole ; Sands, John Stephen ; Gadenne, David. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2015-0065.

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502015Book-tax differences: are they affected by equity-based compensation?. (2015). Zhang, Yinghong ; Sun, Fang ; Xian, Chunwei. In: Accounting Research Journal. RePEc:eme:arjpps:v:28:y:2015:i:3:p:300-318.

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Citing documents used to compute impact factor: 31
YearTitle
2025Determinants of corporate social responsibility (CSR) activities during the COVID-19 period: evidence from an emerging economy. (2025). Ahmed, Istiaque ; Shetu, Samia Afrin ; Karim, Md Rezaul. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:1:d:10.1007_s43546-024-00767-7.

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2025Earnings management and financial reports’ readability: moderating role of audit quality, cash holding, and ownership pattern. (2025). Chatterjee, Chanchal. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-024-00239-2.

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2025The Contribution of PAF Industry Specialization to the Audit Quality Metric Score and Implications for the Tobins Q of Manufacturing Firms. (2025). Zakaria, Norbalkish ; Husain, T. In: Oblik i finansi. RePEc:iaf:journl:y:2025:i:4:p:133-143.

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2025Who enrolls in accounting? Ethical predispositions of undergraduate accounting students. (2025). Poje, Tamara ; Lien, Mina ; Groff, Maja Zaman. In: Journal of Accounting Education. RePEc:eee:joaced:v:71:y:2025:i:c:s074857512500017x.

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2025Earnings Management and IFRS Adoption Influence on Corporate Sustainability Performance: The Moderating Roles of Institutional Ownership and Board Independence. (2025). Adedokun, Muri Wole ; Azimli, Asil ; Mohamed, Abdelnaser M. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:17:p:7981-:d:1742202.

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2025Corporate social capital disclosure in integrated reports: a structural topic modelling approach. (2025). Charumathi, B ; Podayan, Arun. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00627-2.

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2025Climate Change Disclosure: A Conceptual Framework and Future Research Avenues. (2025). Costa, Ericka ; Alam, Syed Mahfujul. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:3:p:4019-4034.

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2025Do narrative-related disclosures in annual reports influence corporate risk-taking? Insights from an emerging economy. (2025). Thi, Lien Phuong ; To, Quyen ; Nguyen, Thuy Thanh ; Mai, Anh Ngoc. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006525.

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2025Corporate 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.

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2025The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size. (2025). Persakis, Antonios ; Chytis, Evangelos ; Vatis, Stylianos Efstratios ; Drogalas, George. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:5027-:d:1668443.

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2025Perception of Corporate Governance Factors in Mitigating Financial Statement Fraud in Emerging Markets: Jordan Experience. (2025). Shanikat, Mohammed ; Aldabbas, Mai Mansour. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:8:p:430-:d:1716063.

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2025Understanding Auditors Voluntary Turnover Through the Lens of Job Satisfaction. (2025). Mahmud, Nurul Nadhirah ; Deraman, Nur Aini. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:6494-6501.

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2025It’s dark under the lamp? The moderating role of executives’ accounting competence on relationship between goodwill impairment signal and goodwill impairment. (2025). Deng, Qiandan. In: PLOS ONE. RePEc:plo:pone00:0316623.

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2025The Impact of Women on Corporate Boards on Intellectual Capital Efficiency and Business Performance in Sub‐Saharan Africa. (2025). Saeed, Musah Mohammed. In: Journal of International Development. RePEc:wly:jintdv:v:37:y:2025:i:3:p:789-800.

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2025Intellectual capital and financial performance: linear and non-linear evidence from commercial state interest entities. (2025). Asare, Nicholas ; Aboagye-Otchere, Francis ; Boateng, Prince Yeboah. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:8:d:10.1007_s43546-025-00874-z.

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2025The Impact of Technological Diversification on Innovation Performance: The Moderating Effects From an Agency Perspective. (2025). Zhan, Xinrui ; Zhao, Xingxin ; Liu, Yunqing. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:5:p:2726-2745.

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2025Financial Access and Transitional Economy Productivity: Is Faster Better?. (2025). van Le, Dao ; van Nguyen, Dinh ; Tran, Tuyen Quang. In: Economic Alternatives. RePEc:nwe:eajour:y:2025:i:3:p:815-844.

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2025Female leadership, gender boards and environmental innovation: Comprehensive evidence from the global energy sector. (2025). Tabash, Mosab I ; Alim, Sad Abu ; Allah, Dheif ; al Zobi, Mo'Taz ; Mansour, Marwan. In: Innovation and Green Development. RePEc:eee:ingrde:v:4:y:2025:i:4:s2949753125000724.

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2025Can artificial intelligence and blockchain condition governance mechanisms to restrict earnings management?. (2025). Saeed, Ummar Faruk. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:12:d:10.1007_s43546-025-00973-x.

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2025Configurational Pathways for Fintech-Empowered Sustainable Innovation in SRDIEs Under Financing Constraints. (2025). Wu, Junlin ; Ji, Fang ; Li, Yiran. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2397-:d:1608479.

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2025Role of AI and Digital Transformation in Corporate Reporting: A Bibliometric Review. (2025). Mohamed, Mohamed Ismail ; Aldabbous, Nagham. In: International Business Research. RePEc:ibn:ibrjnl:v:17:y:2025:i:5:p:52.

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2025The role of the accountancy professionals in detecting and preventing fraud, in a digital landscape: a systematic literature review. (2025). Faragalla, Widad Atena ; Pianoschi, Anca ; Tiron-Tudor, Adriana. In: Digital Finance. RePEc:spr:digfin:v:7:y:2025:i:4:d:10.1007_s42521-025-00138-3.

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2025The Clan Effect: Exploring the Nexus Between Organizational Culture, Trust, and Audit Economics. (2025). Zou, Bin ; Yi, Xiajun ; Xue, Shengxi ; Li, Yanli ; Sindakis, Stavros. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02039-z.

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2025CEO Attributes and Sustainable Development Goals: Employing a Configurational Approach Under Stakeholder Pressure. (2025). Badulescu, Daniel ; Zhang, Xinyuan ; Bac, Dorin-Paul. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:20:p:9329-:d:1775942.

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2025Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework. (2025). Khaless, Zineb. In: Post-Print. RePEc:hal:journl:hal-05052796.

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2025Unlocking Entrepreneurship in the FinTech Era: The Role of Tax Compliance in Business Performance. (2025). Skandalis, Konstantinos S. In: FinTech. RePEc:gam:jfinte:v:4:y:2025:i:2:p:12-:d:1624435.

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2025Government 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.

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2025Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies. (2025). Alm, James ; Belahouaoui, Rida. In: Working Papers. RePEc:tul:wpaper:2511.

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2025Challenges of Digital Economy Regarding Tax Systems. Taxation of Digital Economy. (2025). Mihai, Iuliana Oana. In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2025:i:3:p:106-116.

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2025How does digital technology application affect tax compliance?. (2025). Sun, Zheyu ; Wang, Yunqiao ; Han, Liangliang. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325011900.

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2025Reconnoitering trends and patterns in climate finance: a bibliometric analysis. (2025). Das, Navya ; Sharma, Dhanraj ; Verma, Ruchita. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:8:d:10.1007_s43546-025-00873-0.

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Recent citations
Recent citations received in 2025

YearCiting document
2025Forecasting ROA and ROE for Retail Companies in Vietnam by Using Machine Learning Techniques. (2025). Do, Quang Hung. In: Advances in Decision Sciences. RePEc:aag:wpaper:v:29:y:2025:i:4:p:63-93.

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2025From digital transformation to energy efficiency: ownership concentration’s hidden role in driving climate solutions. (2025). Wang, Teng ; Yue, Shanshan ; Ye, Guang ; Khalid, Fahad. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05911-8.

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Recent citations received in 2024

YearCiting document
2024The heterogeneous impacts of climate finance on energy efficiency and renewable energy production in developing countries. (2024). Miao, Miao ; Zhang, Hongyu ; Gong, Xueting ; Yushi, Jiang ; Borojo, Dinkneh Gebre. In: Renewable Energy. RePEc:eee:renene:v:236:y:2024:i:c:s0960148124014952.

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2024Improving the System of Implementation of Budget Revenue Administration Powers in the Russian Federation. (2024). Afanasev, Roman S ; Olkhovik, Vladimir V. In: Finansovyj žhurnal — Financial Journal. RePEc:fru:finjrn:240605:p:81-96.

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2024Female CEOs and Green Innovation: Evidence from Asian Firms. (2024). Saad, Mohamed ; Lutfi, Abdalwali ; Shubita, Mohammad Fawzi ; Mansour, Marwan. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:21:p:9404-:d:1509536.

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2024Determining the nexus between Dynamic Working Capital Management and Operational Efficiency in Emerging Southeast Asia. (2024). Bashir, Rabia. In: GATR Journals. RePEc:gtr:gatrjs:jfbr224.

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2024AI-Driven Risk Management for Sustainable Enterprise Development: A Review of Key Risks. (2024). Li, Runshuai ; Guo, Zhenglong. In: International Journal of Business and Management. RePEc:ibn:ijbmjn:v:19:y:2024:i:6:p:82.

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Recent citations received in 2023

YearCiting document
2023Factors Affecting Audit Quality: Evidence from Jordan . (2023). Aburisheh, Khaled. In: GATR Journals. RePEc:gtr:gatrjs:afr227.

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2023The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia. (2023). Cahyono, Suham ; Ningsih, Sri ; Widya, Raden Roro ; Harymawan, Iman ; Dhar, Bablu Kumar. In: SAGE Open. RePEc:sae:sagope:v:13:y:2023:i:4:p:21582440231220051.

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2023Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context. (2023). Ismail, Tariq ; Obiedallah, Yousra R. In: Future Business Journal. RePEc:spr:futbus:v:9:y:2023:i:1:d:10.1186_s43093-023-00278-1.

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Recent citations received in 2022

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