Journal of Accounting Literature / Emerald Group Publishing Limited
Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
10
Impact Factor (IF)
0.39
5 Years IF
0.48
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 | |
| 2013 | 0 | 0.54 | 0 | 0 | 8 | 8 | 13 | 0 | 0 | 0 | 0 | 0 | 0.23 | |||||
| 2014 | 0 | 0.53 | 0 | 0 | 3 | 11 | 6 | 0 | 8 | 8 | 0 | 0 | 0.22 | |||||
| 2015 | 0 | 0.52 | 0 | 0 | 8 | 19 | 68 | 0 | 11 | 11 | 0 | 0 | 0.22 | |||||
| 2016 | 0 | 0.5 | 0 | 0 | 7 | 26 | 95 | 0 | 11 | 19 | 0 | 0 | 0.2 | |||||
| 2017 | 0 | 0.51 | 0 | 0 | 8 | 34 | 26 | 0 | 15 | 26 | 0 | 0 | 0.2 | |||||
| 2018 | 0 | 0.52 | 0 | 0 | 16 | 50 | 86 | 0 | 15 | 34 | 0 | 0 | 0.22 | |||||
| 2019 | 0 | 0.53 | 0 | 0 | 10 | 60 | 42 | 0 | 24 | 42 | 0 | 0 | 0.21 | |||||
| 2021 | 0 | 0.73 | 0.03 | 0.05 | 3 | 63 | 1 | 2 | 5 | 10 | 41 | 2 | 0 | 0 | 0.27 | |||
| 2022 | 0 | 0.72 | 0.15 | 0.11 | 11 | 74 | 30 | 11 | 16 | 3 | 37 | 4 | 0 | 0 | 0.22 | |||
| 2023 | 0.5 | 0.67 | 0.8 | 0.98 | 58 | 132 | 40 | 105 | 121 | 14 | 7 | 40 | 39 | 7 | 6.7 | 3 | 0.05 | 0.19 |
| 2024 | 0.32 | 0.73 | 1.04 | 0.5 | 17 | 149 | 8 | 155 | 276 | 69 | 22 | 82 | 41 | 0 | 1 | 0.06 | 0.22 | |
| 2025 | 0.39 | 0.96 | 0.87 | 0.48 | 12 | 161 | 1 | 140 | 416 | 75 | 29 | 89 | 43 | 0 | 1 | 0.08 | 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 | 2015 | Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Beryl ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.03.001. Full description at Econpapers || Download paper | 39 |
| 2 | 2016 | Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.05.003. Full description at Econpapers || Download paper | 36 |
| 3 | 2016 | The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.003. Full description at Econpapers || Download paper | 32 |
| 4 | 2016 | The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Rohatschek, Roman ; Plockinger, Martin ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.002. Full description at Econpapers || Download paper | 26 |
| 5 | 2018 | Big data techniques in auditing research and practice: Current trends and future opportunities. (2018). Gepp, Adrian ; Smith, Tom ; Oneill, Terrence J ; Linnenluecke, Martina K. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.05.003. Full description at Econpapers || Download paper | 22 |
| 6 | 2018 | Risk reporting: A review of the literature and implications for future researchâ©. (2018). Elshandidy, Tamer ; Abraham, Santhosh ; Shrives, Philip J ; Bamber, Matt. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.12.001. Full description at Econpapers || Download paper | 20 |
| 7 | 2015 | Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.02.001. Full description at Econpapers || Download paper | 15 |
| 8 | 2018 | Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda. (2018). Velte, Patrick ; Obermann, Jorn. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.02.001. Full description at Econpapers || Download paper | 12 |
| 9 | 2018 | Whistleblowing on accountingy-related misconduct: A synthesis of the literature. (2018). Xiao, Xinning ; Lee, Gladys. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.003. Full description at Econpapers || Download paper | 12 |
| 10 | 2017 | Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.05.001. Full description at Econpapers || Download paper | 11 |
| 11 | 2022 | The link and spillovers between clean energy and fossil fuels market: a systematic literature review. (2022). Xia, Summer. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0087. Full description at Econpapers || Download paper | 10 |
| 12 | 2019 | How do restatements affect outside directors and boards? A review of the literature. (2019). Street, Daniel A ; Hermanson, Dana R. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.07.001. Full description at Econpapers || Download paper | 9 |
| 13 | 2019 | Production and dissemination of corporate information in social media: A review. (2019). Li, Yutao ; Luo, Yan ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.02.002. Full description at Econpapers || Download paper | 8 |
| 14 | 2023 | A literature survey of corporate failure prediction models. (2023). Jones, Stewart. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0086. Full description at Econpapers || Download paper | 8 |
| 15 | 2019 | lead Independent Directors: Good governance or window dressing?. (2019). Lamoreaux, Phillip T ; Litov, Lubomir P ; Mauler, Landon M. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.06.001. Full description at Econpapers || Download paper | 6 |
| 16 | 2014 | Performance feedback in the audit environment: A review and synthesis of research on the behavioral effectsâ©. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2014.07.001. Full description at Econpapers || Download paper | 6 |
| 17 | 2019 | Examination and implications of experimental research on investor perceptions. (2019). Martin, Rachel. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.001. Full description at Econpapers || Download paper | 6 |
| 18 | 2017 | Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.07.001. Full description at Econpapers || Download paper | 6 |
| 19 | 2019 | A review of derivatives research in accounting and suggestions for future work. (2019). Pierce, Spencer R ; Mauler, Landon M ; Campbell, John L. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.02.001. Full description at Econpapers || Download paper | 6 |
| 20 | 2015 | Aggregate earnings and why they matterâ©. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.01.001. Full description at Econpapers || Download paper | 6 |
| 21 | 2022 | Reverse mergers and stock price crash risk: evidence from China. (2022). Cheng, Zijian ; Liu, Zhangxin ; Xie, Jiaxin. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0085. Full description at Econpapers || Download paper | 6 |
| 22 | 2024 | Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies. (2024). Lodhi, Rab Nawaz ; del Gesso, Carla. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2023-0143. Full description at Econpapers || Download paper | 5 |
| 23 | 2022 | Financial reporting quality during a crisis: a systematic review. (2022). Saha, Amitav. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-01-2022-0013. Full description at Econpapers || Download paper | 5 |
| 24 | 2013 | Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.10.003. Full description at Econpapers || Download paper | 5 |
| 25 | 2017 | Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Perotti, Pietro ; Gross, Christian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.09.002. Full description at Econpapers || Download paper | 4 |
| 26 | 2023 | Industrial robots and firm innovation: big data evidence from China. (2023). Zhong, Huijie ; Yan, Chao ; Chan, Kam C ; Zhang, Xinran. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-06-2023-0098. Full description at Econpapers || Download paper | 4 |
| 27 | 2015 | A review of meta-analytic research in accounting. (2015). Chalmers, Keryn ; Khlif, Hichem. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.09.001. Full description at Econpapers || Download paper | 4 |
| 28 | 2018 | Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics. (2018). Vasarhelyi, Miklos A ; Appelbaum, Deniz A ; Kogan, Alex. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.001. Full description at Econpapers || Download paper | 4 |
| 29 | 2022 | Supervision or collusion? CEOâCFO social ties and financial reporting quality. (2022). Meng, Yijun ; Fang, Xingtong ; He, Kaigang ; Ye, Jianfang. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2022-0031. Full description at Econpapers || Download paper | 4 |
| 30 | 2018 | Future research directions at the intersection between cognitive neuroscience research and auditorsâ professional skepticism. (2018). Olsen, Carmen ; Gold, Anna. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.006. Full description at Econpapers || Download paper | 4 |
| 31 | 2023 | A bibliometric review of corporate environmental disclosure literature. (2023). Chen, Songsheng ; Manzoor, Shahid ; Arslan, Hafiz Muhammad ; Gerged, Ali Meftah ; Abbas, Ali. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-01-2022-0006. Full description at Econpapers || Download paper | 4 |
| 32 | 2013 | Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.09.001. Full description at Econpapers || Download paper | 4 |
| 33 | 2019 | The tradeoff between relevance and comparability in segment reportingâ©. (2019). Hinson, Lisa ; Wu, Jennifer ; Weng, Diana. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.003. Full description at Econpapers || Download paper | 3 |
| 34 | 2022 | Board characteristics and negative disclosure tone. (2022). Miihkinen, Antti ; Martikainen, Minna ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2022-0033. Full description at Econpapers || Download paper | 3 |
| 35 | 2018 | Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.02.002. Full description at Econpapers || Download paper | 3 |
| 36 | 2018 | Do audit firm rotation, auditor retention, and joint audits matter? â An experimental investigation of bank directors and institutional investors perceptions. (2018). Quick, Reiner ; Schmidt, Florian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.003. Full description at Econpapers || Download paper | 3 |
| 37 | 2016 | Industry competition and fundamental analysis. (2016). Safdar, Irfan. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.001. Full description at Econpapers || Download paper | 3 |
| 38 | 2019 | The information content of operations-related disclosures. (2019). Ma, Guang. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.004. Full description at Econpapers || Download paper | 3 |
| 39 | 2023 | Financial innovation in the uranium mining sector: analysis of an exchange-traded fund and its impact on trading characteristics of uranium stocks. (2023). Liu, Zhangxin ; Bentley, James. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2023-0038. Full description at Econpapers || Download paper | 3 |
| 40 | 2022 | Real earnings management and idiosyncratic return volatility. (2022). Biswas, Pallab Kumar ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-11-2021-0016. Full description at Econpapers || Download paper | 2 |
| 41 | 2018 | Is earnings management sensitive to discount rates?. (2018). Tronnes, Per C ; Wong, Leon ; Ittonen, Kim ; Haga, Jesper. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.001. Full description at Econpapers || Download paper | 2 |
| 42 | 2023 | A real effect across time: disclosure quality, cost of capital and profitability. (2023). Cai, Cynthia Weiyi. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0084. Full description at Econpapers || Download paper | 2 |
| 43 | 2015 | Auditor evaluation of othersâ credibility: A review of experimental studies on determinants and consequencesâ©. (2015). Maksymov, Eldar. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.10.003. Full description at Econpapers || Download paper | 2 |
| 44 | 2019 | Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis. (2019). Cao, Yiting ; Zhao, Xin ; Dong, Qi Flora ; Deshmukh, Ashutosh. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.002. Full description at Econpapers || Download paper | 2 |
| 45 | 2017 | Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research. (2017). Keune, Timothy M ; Quick, Linda A. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.09.001. Full description at Econpapers || Download paper | 2 |
| 46 | 2013 | Multinational transfer pricing: A transaction cost and resource based view. (2013). Leitch, Robert ; Cecchini, Mark ; Strobel, Caroline. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.06.001. Full description at Econpapers || Download paper | 2 |
| 47 | 2023 | Military-experienced senior executives, corporate earnings quality and firm value. (2023). Li, Zhe ; Liu, Xinrui ; Wang, BO. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0089. Full description at Econpapers || Download paper | 2 |
| 48 | 2023 | Are environmental lawsuits related to the cost of bank loans?. (2023). Kent, Pamela Fae ; Obaydin, Ivan ; Richardson, Grant. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-11-2022-0121. Full description at Econpapers || Download paper | 2 |
| 49 | 2015 | Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities. (2015). , Nicole ; Gray, Glen L. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.10.002. Full description at Econpapers || Download paper | 2 |
| 50 | 2023 | Disclosures of labour practices: perspectives of legitimacy and impression management. (2023). Li, Zhongtian ; Haque, Shamima ; Chapple, Larelle. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-06-2022-0069. Full description at Econpapers || Download paper | 2 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2016 | Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.05.003. Full description at Econpapers || Download paper | 31 |
| 2 | 2015 | Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Beryl ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.03.001. Full description at Econpapers || Download paper | 25 |
| 3 | 2016 | The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.003. Full description at Econpapers || Download paper | 20 |
| 4 | 2016 | The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Rohatschek, Roman ; Plockinger, Martin ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2016.09.002. Full description at Econpapers || Download paper | 19 |
| 5 | 2018 | Big data techniques in auditing research and practice: Current trends and future opportunities. (2018). Gepp, Adrian ; Smith, Tom ; Oneill, Terrence J ; Linnenluecke, Martina K. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.05.003. Full description at Econpapers || Download paper | 16 |
| 6 | 2015 | Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.02.001. Full description at Econpapers || Download paper | 12 |
| 7 | 2018 | Risk reporting: A review of the literature and implications for future researchâ©. (2018). Elshandidy, Tamer ; Abraham, Santhosh ; Shrives, Philip J ; Bamber, Matt. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.12.001. Full description at Econpapers || Download paper | 12 |
| 8 | 2018 | Whistleblowing on accountingy-related misconduct: A synthesis of the literature. (2018). Xiao, Xinning ; Lee, Gladys. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.003. Full description at Econpapers || Download paper | 9 |
| 9 | 2022 | The link and spillovers between clean energy and fossil fuels market: a systematic literature review. (2022). Xia, Summer. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0087. Full description at Econpapers || Download paper | 9 |
| 10 | 2019 | Production and dissemination of corporate information in social media: A review. (2019). Li, Yutao ; Luo, Yan ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.02.002. Full description at Econpapers || Download paper | 7 |
| 11 | 2019 | Examination and implications of experimental research on investor perceptions. (2019). Martin, Rachel. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.001. Full description at Econpapers || Download paper | 6 |
| 12 | 2018 | Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda. (2018). Velte, Patrick ; Obermann, Jorn. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.02.001. Full description at Econpapers || Download paper | 6 |
| 13 | 2023 | A literature survey of corporate failure prediction models. (2023). Jones, Stewart. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0086. Full description at Econpapers || Download paper | 6 |
| 14 | 2017 | Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.05.001. Full description at Econpapers || Download paper | 6 |
| 15 | 2019 | A review of derivatives research in accounting and suggestions for future work. (2019). Pierce, Spencer R ; Mauler, Landon M ; Campbell, John L. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.02.001. Full description at Econpapers || Download paper | 5 |
| 16 | 2024 | Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies. (2024). Lodhi, Rab Nawaz ; del Gesso, Carla. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2023-0143. Full description at Econpapers || Download paper | 5 |
| 17 | 2015 | Aggregate earnings and why they matterâ©. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2015.01.001. Full description at Econpapers || Download paper | 5 |
| 18 | 2014 | Performance feedback in the audit environment: A review and synthesis of research on the behavioral effectsâ©. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2014.07.001. Full description at Econpapers || Download paper | 5 |
| 19 | 2022 | Reverse mergers and stock price crash risk: evidence from China. (2022). Cheng, Zijian ; Liu, Zhangxin ; Xie, Jiaxin. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0085. Full description at Econpapers || Download paper | 5 |
| 20 | 2019 | How do restatements affect outside directors and boards? A review of the literature. (2019). Street, Daniel A ; Hermanson, Dana R. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.07.001. Full description at Econpapers || Download paper | 5 |
| 21 | 2023 | Industrial robots and firm innovation: big data evidence from China. (2023). Zhong, Huijie ; Yan, Chao ; Chan, Kam C ; Zhang, Xinran. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-06-2023-0098. Full description at Econpapers || Download paper | 4 |
| 22 | 2023 | A bibliometric review of corporate environmental disclosure literature. (2023). Chen, Songsheng ; Manzoor, Shahid ; Arslan, Hafiz Muhammad ; Gerged, Ali Meftah ; Abbas, Ali. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-01-2022-0006. Full description at Econpapers || Download paper | 4 |
| 23 | 2017 | Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.07.001. Full description at Econpapers || Download paper | 4 |
| 24 | 2019 | lead Independent Directors: Good governance or window dressing?. (2019). Lamoreaux, Phillip T ; Litov, Lubomir P ; Mauler, Landon M. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.06.001. Full description at Econpapers || Download paper | 3 |
| 25 | 2018 | Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics. (2018). Vasarhelyi, Miklos A ; Appelbaum, Deniz A ; Kogan, Alex. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.001. Full description at Econpapers || Download paper | 3 |
| 26 | 2018 | Do audit firm rotation, auditor retention, and joint audits matter? â An experimental investigation of bank directors and institutional investors perceptions. (2018). Quick, Reiner ; Schmidt, Florian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.01.003. Full description at Econpapers || Download paper | 3 |
| 27 | 2022 | Financial reporting quality during a crisis: a systematic review. (2022). Saha, Amitav. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-01-2022-0013. Full description at Econpapers || Download paper | 3 |
| 28 | 2023 | Financial innovation in the uranium mining sector: analysis of an exchange-traded fund and its impact on trading characteristics of uranium stocks. (2023). Liu, Zhangxin ; Bentley, James. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2023-0038. Full description at Econpapers || Download paper | 3 |
| 29 | 2013 | Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.10.003. Full description at Econpapers || Download paper | 2 |
| 30 | 2017 | Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research. (2017). Keune, Timothy M ; Quick, Linda A. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.09.001. Full description at Econpapers || Download paper | 2 |
| 31 | 2023 | Disclosures of labour practices: perspectives of legitimacy and impression management. (2023). Li, Zhongtian ; Haque, Shamima ; Chapple, Larelle. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-06-2022-0069. Full description at Econpapers || Download paper | 2 |
| 32 | 2019 | The information content of operations-related disclosures. (2019). Ma, Guang. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.004. Full description at Econpapers || Download paper | 2 |
| 33 | 2023 | Board composition and corporate social responsibility: uncovering the effects of co-opted directors. (2023). Jurdi, Doureige ; el Saleh, Ali I. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-02-2023-0019. Full description at Econpapers || Download paper | 2 |
| 34 | 2023 | Are environmental lawsuits related to the cost of bank loans?. (2023). Kent, Pamela Fae ; Obaydin, Ivan ; Richardson, Grant. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-11-2022-0121. Full description at Econpapers || Download paper | 2 |
| 35 | 2013 | Multinational transfer pricing: A transaction cost and resource based view. (2013). Leitch, Robert ; Cecchini, Mark ; Strobel, Caroline. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.06.001. Full description at Econpapers || Download paper | 2 |
| 36 | 2018 | Future research directions at the intersection between cognitive neuroscience research and auditorsâ professional skepticism. (2018). Olsen, Carmen ; Gold, Anna. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.03.006. Full description at Econpapers || Download paper | 2 |
| 37 | 2022 | Real earnings management and idiosyncratic return volatility. (2022). Biswas, Pallab Kumar ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-11-2021-0016. Full description at Econpapers || Download paper | 2 |
| 38 | 2022 | Supervision or collusion? CEOâCFO social ties and financial reporting quality. (2022). Meng, Yijun ; Fang, Xingtong ; He, Kaigang ; Ye, Jianfang. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2022-0031. Full description at Econpapers || Download paper | 2 |
| 39 | 2023 | Military-experienced senior executives, corporate earnings quality and firm value. (2023). Li, Zhe ; Liu, Xinrui ; Wang, BO. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0089. Full description at Econpapers || Download paper | 2 |
| 40 | 2022 | Board characteristics and negative disclosure tone. (2022). Miihkinen, Antti ; Martikainen, Minna ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-03-2022-0033. Full description at Econpapers || Download paper | 2 |
| 41 | 2019 | Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis. (2019). Cao, Yiting ; Zhao, Xin ; Dong, Qi Flora ; Deshmukh, Ashutosh. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.002. Full description at Econpapers || Download paper | 2 |
| 42 | 2023 | A real effect across time: disclosure quality, cost of capital and profitability. (2023). Cai, Cynthia Weiyi. In: Journal of Accounting Literature. RePEc:eme:jalpps:jal-08-2022-0084. Full description at Econpapers || Download paper | 2 |
| 43 | 2019 | The tradeoff between relevance and comparability in segment reportingâ©. (2019). Hinson, Lisa ; Wu, Jennifer ; Weng, Diana. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2019.11.003. Full description at Econpapers || Download paper | 2 |
| 44 | 2018 | Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2018.02.002. Full description at Econpapers || Download paper | 2 |
| 45 | 2017 | Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Perotti, Pietro ; Gross, Christian. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2017.09.002. Full description at Econpapers || Download paper | 2 |
| 46 | 2013 | A summary of 10 years of PCAOB research: What have we learned?â©. (2013). Barnes, Michael ; Abernathy, John L ; Stefaniak, Chad. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.10.002. Full description at Econpapers || Download paper | 2 |
| 47 | 2013 | Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eme:jalpps:j.acclit.2013.09.001. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 29
| Year | Title | |
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| 2025 | Temporal dynamics of firm-specific climate change exposure: A text-based approach. (2025). Jiraporn, Pornsit ; Lhaopadchan, Suntharee ; Treepongkaruna, Sirimon. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pb:s0275531925002296. Full description at Econpapers || Download paper | |
| 2025 | Artificial Intelligence Models for Bankruptcy Prediction in Agriculture: Comparing the Performance of Artificial Neural Networks and Decision Trees. (2025). Gajdosikova, Dominika ; Michulek, Jakub. In: Agriculture. RePEc:gam:jagris:v:15:y:2025:i:10:p:1077-:d:1657834. Full description at Econpapers || Download paper | |
| 2025 | Predicting ESG disclosure quality through board secretaries characteristics: A machine learning approach. (2025). Zhu, Kanghuan ; Yang, Jie ; Niu, Yanfang ; Shi, Wenlei. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925001217. Full description at Econpapers || Download paper | |
| 2025 | Corporate Failure Prediction: A Literature Review of Altman Z-Score and Machine Learning Models Within a Technology Adoption Framework. (2025). Aschauer, Ewald ; Braunsberger, Christoph. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:8:p:465-:d:1728294. Full description at Econpapers || Download paper | |
| 2025 | Econometric modeling for proactive risk management of financial failure in Moroccan SMEs: a stepwise logistic regression approach in python. (2025). Amghar, Nour-Eddin ; Lahcen, Dina Ait. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00613-8. Full description at Econpapers || Download paper | |
| 2025 | Credit Scorecards & Forecasting Default Events â A Novel Story of Non-financial Listed Companies in Pakistan. (2025). Alvi, Jahanzaib ; Arif, Imtiaz. In: Asia-Pacific Financial Markets. RePEc:kap:apfinm:v:32:y:2025:i:4:d:10.1007_s10690-024-09494-3. Full description at Econpapers || Download paper | |
| 2025 | L?origine accademica condiziona le pratiche di earnings management? Un?analisi sugli spin-off universitari. (2025). Prencipe, Antonio. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2025-002010. Full description at Econpapers || Download paper | |
| 2025 | Integrating sustainability in risk management and internal control systems: An empirical assessment of ESG reporting of German DAX40 firms. (2025). Janssen, Niklas. In: Junior Management Science (JUMS). RePEc:zbw:jumsac:334180. Full description at Econpapers || Download paper | |
| 2025 | Uranium sector sensitivity to financial and geopolitical risks. (2025). Todorova, Neda. In: Economics Letters. RePEc:eee:ecolet:v:255:y:2025:i:c:s016517652500312x. Full description at Econpapers || Download paper | |
| 2025 | Asymmetric returnâvolatility relationship of uranium investments. (2025). Todorova, Neda. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325011444. Full description at Econpapers || Download paper | |
| 2025 | Environmental sustainability reporting: a systematic and bibliometric review of two decades of research. (2025). Corts-Garca, Mnica ; Rivo-Lpez, Elena ; Villanueva-Villar, Mnica ; Pardo-Lpez, Carmen. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00580-0. Full description at Econpapers || Download paper | |
| 2025 | From reporting to responsibility: investigating the influence of sustainability disclosure on earnings management. (2025). Zhen-Yu, Zhao ; Mubeen, Muhammad ; Miao, Miao ; Ali, Kamran ; Yushi, Jiang ; Arslan, Hafiz Muhammad ; Azeem, Hafiz. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:27:y:2025:i:12:d:10.1007_s10668-024-04920-y. Full description at Econpapers || Download paper | |
| 2025 | Impact of Technological Advances on Workersâ Health: Taking Robotics as an Example. (2025). Fang, Jiabin ; Wang, Siyi ; Zhong, Changbiao ; Yang, Wenhao. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:4:p:1497-:d:1589047. Full description at Econpapers || Download paper | |
| 2025 | Will Industrial Robots Terminate Enterprise Innovation?âAn Empirical Evidence from Chinaâs Enterprise Robot Penetration. (2025). Li, Qihang ; Liu, Yituan ; Zheng, Linman. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:2:d:10.1007_s13132-024-02310-3. Full description at Econpapers || Download paper | |
| 2025 | Robot adoption and corporate supply chain efficiency: Evidence from China. (2025). Lin, Boqiang ; Xu, Chongchong ; Du, Anna Min. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:94:y:2025:i:c:s0927538x25002951. Full description at Econpapers || Download paper | |
| 2025 | Reliability of analyst recommendations based on the DS-LightGBM model. (2025). Wu, Zihao ; Li, Zhimin ; Zhu, Weidong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:94:y:2025:i:c:s0927538x25002987. Full description at Econpapers || Download paper | |
| 2025 | The impact of environmental sustainability on willingness to invest in startups: A survey among private investors. (2025). Voss, Lasse ; Cordes, Henning ; Lueg, Rainer. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:2:p:2672-2695. Full description at Econpapers || Download paper | |
| 2025 | Evolution of Money Laundering Typologies: A Concept Paper. (2025). Irfan, Muhammad Danish ; Binti, Fatihatul Amirah ; Yusoff, Yusri Hazrol ; Aiman, Muhammad Aqib. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-7:p:1360-1374. Full description at Econpapers || Download paper | |
| 2025 | Harnessing Future Economic Benefits Through Acquisition Adaptation: A Conceptual Model of Intangible Asset Formation. (2025). , Norazzie ; Che, Nur Zharifah ; Omoush, Majd ; Said, Roshima. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:4149-4161. Full description at Econpapers || Download paper | |
| 2025 | Transitioning from Interest Rate to GDP Growth Rate for More Sustainable Equitable Economy. (2025). Alamad, Samir. In: Journal of Economic Analysis. RePEc:bba:j00001:v:4:y:2025:i:3:p:16-43:d:429. Full description at Econpapers || Download paper | |
| 2025 | Sustainability Reporting in the Opinion of Managers in Food Companies in Poland. (2025). Felczak, Tomasz ; Ganc, Marzena. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:7:p:3075-:d:1624599. Full description at Econpapers || Download paper | |
| 2025 | Environmental, Social, and Governance (ESG) Reporting and Missing (M) Scores in the Industry 5.0 Era: Broadening Firms and Investors Decisions to Achieve Sustainable Development Goals. (2025). Kumar, Anil ; Samadhiya, Ashutosh ; Yadav, Sanjeev ; Pandey, Krishan Kumar ; Luthra, Sunil. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:3:p:3455-3477. Full description at Econpapers || Download paper | |
| 2025 | Corporate Governance and Cost of Debt: Mediating Role of Environmental, Social, and Governance Disclosure. (2025). Cucari, Nicola ; Nevi, Giulia ; Ahmad, Muneeb ; Liu, Jili. In: Sustainable Development. RePEc:wly:sustdv:v:33:y:2025:i:4:p:5458-5469. Full description at Econpapers || Download paper | |
| 2025 | The role of voluntary environmental and social disclosure in mitigating ESG Rating divergence. (2025). Khurram, Muhammad Usman ; Zhang, Xinyi ; Jiang, Yuexiang ; Moussa, Faten. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325006300. Full description at Econpapers || Download paper | |
| 2025 | How does market status affect firms strategy mutation?. (2025). Sun, Wenjie ; Cui, Wei ; Mei, Jianhua ; Yuan, Chunhong. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s154461232501311x. Full description at Econpapers || Download paper | |
| 2025 | Multiple large shareholders and controlling shareholdersâ over-appointing of directors. (2025). Zhou, Lei ; Wei, Feng. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:100:y:2025:i:c:s1042443125000149. Full description at Econpapers || Download paper | |
| 2025 | Self-regulation and self-presentation in sustainability reporting: Evidence from firmsâ voluntary water disclosure. (2025). van der Heijden, Hans ; Liu, Siwen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000072. Full description at Econpapers || Download paper | |
| 2025 | The impact of climate litigation risk on firmsâ cost of bank loans. (2025). Nobile, Lorenzo ; Beyer, Andreas. In: Working Paper Series. RePEc:ecb:ecbwps:20253087. Full description at Econpapers || Download paper | |
| 2025 | Local government debt and corporate labor decisions: Evidence from China. (2025). Lin, QI ; Chan, Kam C ; Zhang, Guanglong. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006210. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2025
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| 2025 | Impact of client information technology applications on audit fees. (2025). Deng, Xincai ; Han, Wenqi ; Wang, Deli. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007227. Full description at Econpapers || Download paper |
Recent citations received in 2024
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| 2024 | From ESG to holistic value addition: Rethinking sustainable investment from the lens of stakeholder theory. (2024). Sharma, Gagan Deep ; Talan, Gaurav ; Muschert, Glenn W ; Pereira, Vijay. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024005227. Full description at Econpapers || Download paper |
Recent citations received in 2023
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| 2023 | Credit Risk and Financial Performance of Commercial Banks: Evidence from Vietnam. (2023). Nguyen, HA. In: Papers. RePEc:arx:papers:2304.08217. Full description at Econpapers || Download paper | |
| 2023 | Research ideas matter: Guidance for research students and early career researchers. (2023). Gepp, Adrian ; Duncan, Keith ; Craig, Justin ; O'Neill, Helen. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x2300224x. Full description at Econpapers || Download paper | |
| 2023 | The usefulness of financial instruments in assessing the bankruptcy risk of companies. (2023). Waciski, Tadeusz ; Szpernalowski, Marcin ; Koszewska, Malgorzata ; Kurovs, Jevgenijs ; Lisowska, Agnieszka. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:11:y:2023:i:1:p:191-208. Full description at Econpapers || Download paper |
Recent citations received in 2022
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10 most frequent citing series