International Journal of Accounting, Auditing and Performance Evaluation / Inderscience Enterprises Ltd
Citation Profile [Updated: 2026-11-05 10:50:02]
5 Years H Index
11
Impact Factor (IF)
0.08
5 Years IF
0.21
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
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2004 | 0 | 0.47 | 0 | 0 | 22 | 22 | 56 | 0 | 0 | 0 | 0 | 0 | 0.21 | |||||
| 2005 | 0 | 0.51 | 0 | 0 | 23 | 45 | 37 | 0 | 22 | 22 | 0 | 0 | 0.23 | |||||
| 2006 | 0.09 | 0.5 | 0.12 | 0.09 | 21 | 66 | 135 | 8 | 8 | 45 | 4 | 45 | 4 | 0 | 2 | 0.1 | 0.22 | |
| 2007 | 0.05 | 0.44 | 0.05 | 0.08 | 30 | 96 | 42 | 5 | 13 | 44 | 2 | 66 | 5 | 0 | 0 | 0.2 | ||
| 2008 | 0 | 0.47 | 0.01 | 0.01 | 10 | 106 | 24 | 1 | 14 | 51 | 96 | 1 | 0 | 0 | 0.22 | |||
| 2009 | 0.03 | 0.46 | 0.08 | 0.08 | 9 | 115 | 24 | 9 | 23 | 40 | 1 | 106 | 8 | 0 | 0 | 0.23 | ||
| 2010 | 0 | 0.46 | 0.15 | 0.18 | 16 | 131 | 36 | 20 | 43 | 19 | 93 | 17 | 0 | 0 | 0.2 | |||
| 2011 | 0.16 | 0.5 | 0.14 | 0.16 | 15 | 146 | 30 | 19 | 63 | 25 | 4 | 86 | 14 | 0 | 0 | 0.23 | ||
| 2012 | 0.1 | 0.5 | 0.15 | 0.18 | 18 | 164 | 22 | 24 | 87 | 31 | 3 | 80 | 14 | 1 | 4.2 | 0 | 0.21 | |
| 2013 | 0.03 | 0.53 | 0.11 | 0.13 | 18 | 182 | 12 | 20 | 107 | 33 | 1 | 68 | 9 | 0 | 0 | 0.23 | ||
| 2014 | 0.03 | 0.53 | 0.13 | 0.11 | 13 | 195 | 27 | 25 | 132 | 36 | 1 | 76 | 8 | 0 | 0 | 0.22 | ||
| 2015 | 0.1 | 0.52 | 0.19 | 0.14 | 15 | 210 | 26 | 39 | 171 | 31 | 3 | 80 | 11 | 0 | 1 | 0.07 | 0.21 | |
| 2016 | 0.14 | 0.49 | 0.14 | 0.1 | 18 | 228 | 41 | 33 | 204 | 28 | 4 | 79 | 8 | 0 | 0 | 0.2 | ||
| 2017 | 0.09 | 0.5 | 0.15 | 0.07 | 18 | 246 | 9 | 38 | 242 | 33 | 3 | 82 | 6 | 0 | 0 | 0.2 | ||
| 2018 | 0.17 | 0.52 | 0.2 | 0.15 | 14 | 260 | 20 | 51 | 293 | 36 | 6 | 82 | 12 | 0 | 1 | 0.07 | 0.22 | |
| 2019 | 0.13 | 0.53 | 0.17 | 0.17 | 12 | 272 | 21 | 47 | 340 | 32 | 4 | 78 | 13 | 0 | 0 | 0.21 | ||
| 2020 | 0.15 | 0.62 | 0.11 | 0.13 | 5 | 277 | 10 | 30 | 370 | 26 | 4 | 77 | 10 | 0 | 1 | 0.2 | 0.29 | |
| 2021 | 0.29 | 0.72 | 0.15 | 0.19 | 7 | 284 | 3 | 43 | 413 | 17 | 5 | 67 | 13 | 0 | 0 | 0.26 | ||
| 2022 | 0.08 | 0.71 | 0.16 | 0.2 | 9 | 293 | 4 | 48 | 461 | 12 | 1 | 56 | 11 | 0 | 0 | 0.21 | ||
| 2023 | 0 | 0.66 | 0.09 | 0.15 | 21 | 314 | 3 | 29 | 490 | 16 | 47 | 7 | 0 | 1 | 0.05 | 0.19 | ||
| 2024 | 0.1 | 0.69 | 0.16 | 0.15 | 19 | 333 | 9 | 52 | 542 | 30 | 3 | 54 | 8 | 1 | 1.9 | 4 | 0.21 | 0.2 |
| 2025 | 0.08 | 0.91 | 0.15 | 0.21 | 34 | 367 | 5 | 54 | 596 | 40 | 3 | 61 | 13 | 0 | 4 | 0.12 | 0.26 |
| IF: | Two years Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for all series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | Five years Impact Factor: C5Y / D5Y |
| DOC: | Number of documents published in year y |
| CDO: | Cumulative number of documents published until year y |
| CIT: | Number of citations to papers published in year y |
| NCI: | Number of citations in year y |
| CCU: | Cumulative number of citations to papers published until year y |
| D2Y: | Number of articles published in y-1 plus y-2 |
| C2Y: | Cites in y to articles published in y-1 plus y-2 |
| D5Y: | Number of articles published in y-1 until y-5 |
| C5Y: | Cites in y to articles published in y-1 until y-5 |
| SC: | selft citations in y to articles published in y-1 plus y-2 |
| %SC: | Percentage of selft citations in y to articles published in y-1 plus y-2 |
| CiY: | Cites in year y to documents published in year y |
| II: | Immediacy Index: CiY / Documents. |
| AII: | Average Immediacy Index for series in RePEc in year y |
50 most cited documents in this series
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2006 | Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19. Full description at Econpapers || Download paper | 102 |
| 2 | 2019 | Corporate governance and risk disclosure: evidence from Saudi Arabia. (2019). Hussainey, Khaled ; Habbash, Murya ; Ibrahim, Awad. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:15:y:2019:i:1:p:89-111. Full description at Econpapers || Download paper | 18 |
| 3 | 2011 | An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Samaha, Khaled ; Dahawy, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93. Full description at Econpapers || Download paper | 16 |
| 4 | 2016 | The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Hussainey, Khaled ; Habbash, Murya ; Awad, Awad Elsayed. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236. Full description at Econpapers || Download paper | 16 |
| 5 | 2006 | The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006). Giorgioni, Gianluigi ; Romilly, Peter ; Omaima A. G. Hassan, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:41-67. Full description at Econpapers || Download paper | 15 |
| 6 | 2007 | Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Konishi, Noriyuki ; Md. Mohobbot Ali, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285. Full description at Econpapers || Download paper | 15 |
| 7 | 2010 | IFRS and the value relevance of earnings: evidence from the emerging market of Romania. (2010). Filip, Andrei. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:2/3:p:191-223. Full description at Econpapers || Download paper | 14 |
| 8 | 2004 | The role of audit committees in decreasing earnings management: Korean evidence. (2004). Jeon, Kyu-An ; Park, Jong-Il ; Choi, Jong-Hag . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:37-60. Full description at Econpapers || Download paper | 13 |
| 9 | 2009 | Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Nobanee, Haitham ; AlShattarat, Wasim K. ; Haddad, Ayman E.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309. Full description at Econpapers || Download paper | 11 |
| 10 | 2016 | Ownership structure, boards characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?. (2016). Grassa, Rihab ; Chakroun, Raida. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:4:p:360-395. Full description at Econpapers || Download paper | 11 |
| 11 | 2014 | Benefits and costs of political connections: evidence from Tunisia. (2014). Lassoued, Naima ; Mouna Ben Rejeb Attia, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:3:p:299-325. Full description at Econpapers || Download paper | 11 |
| 12 | 2010 | Investigating transparency and disclosure determinants at firm-level in MENA emerging markets. (2010). ben Othman, Hakim ; Zeghal, Daniel. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:368-396. Full description at Econpapers || Download paper | 9 |
| 13 | 2004 | Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies. (2004). Haddad, Ruwaidah Hanna ; Suwaidan, Mishiel Said ; Ahmad Moh'd Al-omari, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:4:p:432-447. Full description at Econpapers || Download paper | 9 |
| 14 | 2012 | The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Ullmann, Robert ; Watrin, Christoph ; Pott, Christiane. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302. Full description at Econpapers || Download paper | 9 |
| 15 | 2005 | Strategy and activity based costing: a cross national study of process and outcome contingencies. (2005). Ncube, Mthuli ; Bhimani, Alnoor ; Gosselin, Maurice. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:187-205. Full description at Econpapers || Download paper | 8 |
| 16 | 2004 | The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations. (2004). Garcia Osma, Beatriz ; Jose Luis Ucieda Blanco, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:5-36. Full description at Econpapers || Download paper | 8 |
| 17 | 2004 | Motives, diffusion and utilisation of the balanced scorecard in Denmark. (2004). Nielsen, Steen ; Sorensen, Rene . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:1:p:103-124. Full description at Econpapers || Download paper | 7 |
| 18 | 2008 | Culture and accounting practices in Turkey. (2008). Askary, Saeed ; Yazdifar, Hassan ; Askarany, Davood. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:66-88. Full description at Econpapers || Download paper | 7 |
| 19 | 2020 | Continuous internal auditing: can big data analytics help?. (2020). Joshi, Prem Lal ; Marthandan, Govindan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:16:y:2020:i:1:p:25-42. Full description at Econpapers || Download paper | 7 |
| 20 | 2015 | Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman. (2015). Salleh, Zalailah ; Baatwah, Saeed Rabea ; Ahmad, Norsiah. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:312-337. Full description at Econpapers || Download paper | 7 |
| 21 | 2005 | What exactly is convergence?. (2005). Pacter, Paul. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:67-83. Full description at Econpapers || Download paper | 7 |
| 22 | 2018 | Agency costs, ownership structure and corporate governance mechanisms in Ghana. (2018). Weir, Charlie ; Owusu, Andrews. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:63-84. Full description at Econpapers || Download paper | 6 |
| 23 | 2016 | Earnings management around Swedish corporate income tax reforms. (2016). Sundvik, Dennis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:261-286. Full description at Econpapers || Download paper | 6 |
| 24 | 2015 | Intellectual capital and profitability in European football clubs. (2015). Dimitropoulos, Panagiotis E. ; Koumanakos, Evangelos. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:2:p:202-220. Full description at Econpapers || Download paper | 6 |
| 25 | 2010 | Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Suwaidan, Mishiel Said ; Khasharmeh, Hussein. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345. Full description at Econpapers || Download paper | 6 |
| 26 | 2005 | An empirical study of cost efficiency in the Irish life insurance industry. (2005). Gao, Simon ; Hwang, Tienyu. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:264-280. Full description at Econpapers || Download paper | 5 |
| 27 | 2024 | Key audit matters: a systematic review. (2024). Hussainey, Khaled ; Abdelfattah, Tarek ; Elmarzouky, Mahmoud. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:319-341. Full description at Econpapers || Download paper | 5 |
| 28 | 2009 | Effect of accruals on financial, non-financial, and audit information in payment default prediction. (2009). Laitinen, Teija. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:353-383. Full description at Econpapers || Download paper | 5 |
| 29 | 2008 | The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. (2008). Ernstberger, Jurgen. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:1-29. Full description at Econpapers || Download paper | 5 |
| 30 | 2008 | The influence of institutional investors on opportunistic earnings management. (2008). Benkraiem, Ramzi. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:89-106. Full description at Econpapers || Download paper | 5 |
| 31 | 2007 | Non-audit services and auditor independence: empirical findings from Bahrain. (2007). Bremser, Wayne G. ; Joshi, Prem Lal ; Al-Mudhaki, Jawaher ; Hemalatha, J.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:1:p:57-89. Full description at Econpapers || Download paper | 5 |
| 32 | 2008 | Auditor awareness of earnings management. (2008). Siriopoulos, Costas ; Koumanakos, Evangelos ; Georgopoulos, Antonios. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2008:i:1:p:50-65. Full description at Econpapers || Download paper | 4 |
| 33 | 2012 | The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence. (2012). Magnan, Michel ; Ledoux, Marie-Jose ; Cormier, Denis. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:2:p:157-183. Full description at Econpapers || Download paper | 4 |
| 34 | 2015 | The evolving role of environmental management accounting in internal decision-making: a research note. (2015). Marelli, Alessandro. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:1:p:14-47. Full description at Econpapers || Download paper | 4 |
| 35 | 2025 | Economic policy uncertainty and earnings management: evidence from China. (2025). An, Yohan ; Ho, Sang. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:197-228. Full description at Econpapers || Download paper | 4 |
| 36 | 2011 | Monitoring of earnings management by independent directors and the impact of regulation: evidence from the Peoples Republic of China. (2011). Lai, Liona . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:6-31. Full description at Econpapers || Download paper | 4 |
| 37 | 2004 | The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure. (2004). Wilcox, William ; Berry, Kevin Thomas ; Wright, Charlotte . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:1:y:2004:i:3:p:267-287. Full description at Econpapers || Download paper | 4 |
| 38 | 2014 | The impact of internal governance mechanisms on audit quality: a study of large listed companies in China. (2014). Shan, Yuan George. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:1:p:68-90. Full description at Econpapers || Download paper | 4 |
| 39 | 2018 | Do covenant violations affect audit report timeliness?. (2018). Swanson, Zane ; Zhang, Yinghong. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:14:y:2018:i:1:p:1-23. Full description at Econpapers || Download paper | 4 |
| 40 | 2021 | Earnings management, corporate social responsibility and governance structure: further evidence from Egypt. (2021). Abdelfattah, Tarek ; Elfeky, Mostafa. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:17:y:2021:i:1/2:p:173-201. Full description at Econpapers || Download paper | 4 |
| 41 | 2005 | Auditor choice by IPO firms in Germany: information or insurance signalling?. (2005). Ostrowski, Markus ; Lenz, Hansrudi. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:2:y:2005:i:3:p:300-320. Full description at Econpapers || Download paper | 4 |
| 42 | 2014 | Detecting asset misappropriation: a framework for external auditors. (2014). Kassem, Rasha. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:1:p:1-42. Full description at Econpapers || Download paper | 4 |
| 43 | 2017 | Determinants of corporate social responsibility reporting and external assurance: evidence from Italian-listed companies. (2017). Tarquinio, Lara ; Rossi, Adriana. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:13:y:2017:i:4:p:398-420. Full description at Econpapers || Download paper | 4 |
| 44 | 2011 | Measurement vs. disclosure of accounting compliance in Indonesia. (2011). Rusmin, Rusmin ; Tower, Greg ; Brown, Alistair ; Setyadi, Agus. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:94-119. Full description at Econpapers || Download paper | 3 |
| 45 | 2014 | The financial distress of public sector entities. Evidence from Italian public universities. (2014). Bisogno, Marco ; Citro, Francesca ; Tommasetti, Aurelio. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:2:p:203-227. Full description at Econpapers || Download paper | 3 |
| 46 | 2015 | A balanced scorecard model for performance excellence in Saudi Arabias higher education sector. (2015). Ismail, Tariq ; Al-Thaoiehie, Mansour . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:255-280. Full description at Econpapers || Download paper | 3 |
| 47 | 2019 | Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: the case of Kuwait. (2019). Charfeddine, Lanouar ; Dawd, Issa. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:15:y:2019:i:1:p:31-56. Full description at Econpapers || Download paper | 3 |
| 48 | 2022 | The Fraud theories: Triangle, Diamond, Pentagon. (2022). Soneji, Parvati T. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:18:y:2022:i:1:p:49-60. Full description at Econpapers || Download paper | 3 |
| 49 | 2006 | Explaining Management Accounting Change: evidence from Finland. (2006). Laitinen, Erkki K.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:2:p:252-281. Full description at Econpapers || Download paper | 3 |
| 50 | 2020 | The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies. (2020). Maigoshi, Zahraddeen Salisu ; Latif, Rohaida Abdul ; Bakar, Fathiyyah Abu. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:16:y:2020:i:1:p:63-80. Full description at Econpapers || Download paper | 3 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2006 | Integrative management of sustainability performance, measurement and reporting. (2006). Wagner, Marcus ; Schaltegger, Stefan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:3:y:2006:i:1:p:1-19. Full description at Econpapers || Download paper | 17 |
| 2 | 2019 | Corporate governance and risk disclosure: evidence from Saudi Arabia. (2019). Hussainey, Khaled ; Habbash, Murya ; Ibrahim, Awad. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:15:y:2019:i:1:p:89-111. Full description at Econpapers || Download paper | 9 |
| 3 | 2014 | Benefits and costs of political connections: evidence from Tunisia. (2014). Lassoued, Naima ; Mouna Ben Rejeb Attia, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:3:p:299-325. Full description at Econpapers || Download paper | 6 |
| 4 | 2024 | Key audit matters: a systematic review. (2024). Hussainey, Khaled ; Abdelfattah, Tarek ; Elmarzouky, Mahmoud. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:319-341. Full description at Econpapers || Download paper | 5 |
| 5 | 2016 | The determinants of voluntary disclosure in Saudi Arabia: an empirical study. (2016). Hussainey, Khaled ; Habbash, Murya ; Awad, Awad Elsayed. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:3:p:213-236. Full description at Econpapers || Download paper | 4 |
| 6 | 2025 | Economic policy uncertainty and earnings management: evidence from China. (2025). An, Yohan ; Ho, Sang. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:197-228. Full description at Econpapers || Download paper | 4 |
| 7 | 2021 | Earnings management, corporate social responsibility and governance structure: further evidence from Egypt. (2021). Abdelfattah, Tarek ; Elfeky, Mostafa. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:17:y:2021:i:1/2:p:173-201. Full description at Econpapers || Download paper | 4 |
| 8 | 2009 | Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market. (2009). Nobanee, Haitham ; AlShattarat, Wasim K. ; Haddad, Ayman E.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:3:p:285-309. Full description at Econpapers || Download paper | 3 |
| 9 | 2022 | The Fraud theories: Triangle, Diamond, Pentagon. (2022). Soneji, Parvati T. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:18:y:2022:i:1:p:49-60. Full description at Econpapers || Download paper | 3 |
| 10 | 2016 | Ownership structure, boards characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?. (2016). Grassa, Rihab ; Chakroun, Raida. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:12:y:2016:i:4:p:360-395. Full description at Econpapers || Download paper | 3 |
| 11 | 2024 | The cost implications of ESG reporting: an examination of audit fees in the UK. (2024). Moussa, Ahmed Saber. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:399-420. Full description at Econpapers || Download paper | 2 |
| 12 | 2011 | An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience. (2011). Samaha, Khaled ; Dahawy, Khaled. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:7:y:2011:i:1/2:p:61-93. Full description at Econpapers || Download paper | 2 |
| 13 | 2014 | Detecting asset misappropriation: a framework for external auditors. (2014). Kassem, Rasha. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:1:p:1-42. Full description at Econpapers || Download paper | 2 |
| 14 | 2020 | Continuous internal auditing: can big data analytics help?. (2020). Joshi, Prem Lal ; Marthandan, Govindan. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:16:y:2020:i:1:p:25-42. Full description at Econpapers || Download paper | 2 |
| 15 | 2020 | The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies. (2020). Maigoshi, Zahraddeen Salisu ; Latif, Rohaida Abdul ; Bakar, Fathiyyah Abu. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:16:y:2020:i:1:p:63-80. Full description at Econpapers || Download paper | 2 |
| 16 | 2014 | The impact of internal governance mechanisms on audit quality: a study of large listed companies in China. (2014). Shan, Yuan George. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:1:p:68-90. Full description at Econpapers || Download paper | 2 |
| 17 | 2010 | Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries. (2010). Suwaidan, Mishiel Said ; Khasharmeh, Hussein. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:6:y:2010:i:4:p:327-345. Full description at Econpapers || Download paper | 2 |
| 18 | 2015 | Intellectual capital and profitability in European football clubs. (2015). Dimitropoulos, Panagiotis E. ; Koumanakos, Evangelos. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:11:y:2015:i:2:p:202-220. Full description at Econpapers || Download paper | 2 |
| 19 | 2007 | Risk reporting of Japanese companies and its association with corporate characteristics. (2007). Konishi, Noriyuki ; Md. Mohobbot Ali, . In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:4:y:2007:i:3:p:263-285. Full description at Econpapers || Download paper | 2 |
| 20 | 2012 | The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany. (2012). Ullmann, Robert ; Watrin, Christoph ; Pott, Christiane. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:8:y:2012:i:3:p:274-302. Full description at Econpapers || Download paper | 2 |
| 21 | 2014 | Auditor workload compression and busy season portfolio changes: US evidence. (2014). Pitman, Marshall K. ; Lpez, Dennis M.. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:10:y:2014:i:1:p:91-108. Full description at Econpapers || Download paper | 2 |
| 22 | 2009 | Effect of accruals on financial, non-financial, and audit information in payment default prediction. (2009). Laitinen, Teija. In: International Journal of Accounting, Auditing and Performance Evaluation. RePEc:ids:ijaape:v:5:y:2009:i:4:p:353-383. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 3
| Year | Title | |
|---|---|---|
| 2025 | Audit Committee Attributes and Quality of Audit in Nigerian Listed Manufacturing Companies. (2025). Fasua, Henry Kehinde ; Jinadu, Olugbenga ; Oladejo, Samson Ademola. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:2700-2711. Full description at Econpapers || Download paper | |
| 2025 | The analysis of multidimensional poverty reduction effects of dual financial participation: evidence from rural household in China. (2025). Gui, LI ; Chen, Zhigang ; Wang, Qianling. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05095-1. Full description at Econpapers || Download paper | |
| 2025 | Audit risk and green innovation in SMEs. (2025). Jiao, Xuyang ; Yang, Daoxiang ; Liao, Wenjiu. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002429. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2025
| Year | Citing document | |
|---|---|---|
| 2025 | Intelligent manufacturing, media attention, and sustainable development performance. (2025). Xu, Xiaofang ; Shi, Wenlei ; Ying, Limeng ; Ma, Guohua ; Lv, Yuanyuan ; Niu, Yanfang. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s105752192500568x. Full description at Econpapers || Download paper | |
| 2025 | Price of climate risk: Evidence from the value of cash holdings. (2025). Wang, Yaqi ; Han, Wenqi ; Yuan, Jiezhen. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s154461232500916x. Full description at Econpapers || Download paper | |
| 2025 | Does geopolitical risk drive earnings management? Evidence from Low- and Middle-Income countries. (2025). Zahid, R. M. Ammar ; Shakri, Irfan Haider ; Taran-Bozbay, Alina. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pe:s1544612325020161. Full description at Econpapers || Download paper | |
| 2025 | Exploring CSR and Sustainability Characteristics in the COVIDâ19 Era: A Literature Review. (2025). Ghassab, Esam Emad ; Tilt, Carol Ann ; Talafha, Qusai M ; Hussainey, Khaled ; Rao, Kathyayini Kathy. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:6:p:7431-7453. Full description at Econpapers || Download paper |
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 2024 | Assessing the Economic Impact of IFRS Adoption on Financial Transparency and Growth in the Arab Gulf Countries. (2024). Morshed, Amer. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:8:p:209-:d:1460156. Full description at Econpapers || Download paper | |
| 2024 | The Role of Digital Technologies in Corporate Sustainability: A Bibliometric Review and Future Research Agenda. (2024). al Qadi, Fatima ; Alhasnawi, Mushtaq Yousif ; Alshdaifat, Sajead Mowafaq ; al Amosh, Hamzeh ; Alharasis, Esraa Esam ; Ab, Noor Hidayah. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:11:p:509-:d:1520650. Full description at Econpapers || Download paper | |
| 2024 | Does Audit Oversight Quality Reduce Insolvency Risk, Systematic Risk, and ROA Volatility? The Role of Institutional Ownership. (2024). Abraham, Rebecca ; El-Chaarani, Hani ; Deari, Fitim. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:8:p:335-:d:1448193. Full description at Econpapers || Download paper | |
| 2024 | Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China. (2024). Raid, Moodhi ; Alahdal, Waleed M ; Hazaea, Saddam A ; Cai, Chun ; Alsayegh, Maha Faisal ; Sahu, Muskan. In: PLOS ONE. RePEc:plo:pone00:0312510. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Exploring ways to construction of a business bootstrapping model to equip emerging micro business in the first year of operation in South Africa. (2023). Nkwinika, Eugine. In: Technology audit and production reserves. RePEc:baq:taprar:v:6:y:2023:i:4:p:6-19. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document |
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10 most frequent citing series