Citation analysis for Australian Accounting Review / CPA Australia

Citation Profile [Updated: 2026-07-12 11:58:33]

5 Years H Index

Impact Factor (IF)

0.08

5 Years IF

0.2

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
1991	0	0.11	0	0	7	7	4		0	0		0			0		0	0.06
1992	0	0.12	0	0	15	22	7		0	7		7			0		0	0.06
1993	0.09	0.13	0.08	0.09	15	37	25	3	3	22	2	22	2	3	100	1	0.07	0.06
1994	0.13	0.14	0.1	0.11	14	51	16	5	8	30	4	37	4	5	100		0	0.07
1995	0.07	0.22	0.09	0.06	17	68	67	6	14	29	2	51	3	5	83.3	3	0.18	0.1
1996	0.1	0.25	0.06	0.07	18	86	38	5	19	31	3	68	5	5	100		0	0.11
1997	0.14	0.24	0.16	0.1	17	103	45	16	35	35	5	79	8	12	75	3	0.18	0.11
1998	0.09	0.28	0.07	0.05	20	123	40	8	43	35	3	81	4	7	87.5	2	0.1	0.13
1999	0.05	0.3	0.09	0.06	18	141	51	13	56	37	2	86	5	10	76.9	4	0.22	0.14
2000	0.08	0.34	0.09	0.07	22	163	88	14	70	38	3	90	6	10	71.4	4	0.18	0.16
2001	0.05	0.38	0.09	0.05	23	186	112	17	87	40	2	95	5	14	82.4		0	0.17
2002	0.09	0.39	0.12	0.06	23	209	76	25	112	45	4	100	6	25	100	5	0.22	0.21
2003	0.17	0.43	0.21	0.16	25	234	95	49	161	46	8	106	17	32	65.3	4	0.16	0.21
2004	0.04	0.47	0.1	0.07	32	266	146	27	188	48	2	111	8	20	74.1	6	0.19	0.21
2005	0.16	0.51	0.09	0.13	27	293	122	26	215	57	9	125	16	8	30.8	1	0.04	0.23
2006	0.12	0.5	0.15	0.16	31	324	120	49	264	59	7	130	21	32	65.3	1	0.03	0.22
2007	0.17	0.44	0.18	0.13	28	352	234	62	326	58	10	138	18	43	69.4	7	0.25	0.2
2008	0.14	0.47	0.19	0.19	33	385	153	72	398	59	8	143	27	30	41.7	4	0.12	0.22
2009	0.2	0.46	0.22	0.22	34	419	205	92	490	61	12	151	33	18	19.6		0	0.23
2010	0.16	0.46	0.24	0.22	39	458	302	111	601	67	11	153	33	50	45	4	0.1	0.2
2011	0.16	0.5	0.15	0.18	36	494	291	76	677	73	12	165	30	18	23.7	2	0.06	0.23
2012	0.25	0.5	0.13	0.19	39	533	147	69	746	75	19	170	32	10	14.5		0	0.21
2013	0.24	0.53	0.17	0.23	33	566	215	96	842	75	18	181	41		0	4	0.12	0.23
2014	0.25	0.52	0.22	0.31	24	590	114	131	973	72	18	181	57	26	19.8	2	0.08	0.22
2015	0.37	0.52	0.37	0.35	35	625	178	232	1205	57	21	171	59	52	22.4		0	0.22
2016	0.31	0.49	0.32	0.34	35	660	116	208	1413	59	18	167	57	65	31.3		0	0.2
2017	0.16	0.51	0.33	0.24	37	697	231	232	1645	70	11	166	40	25	10.8		0	0.2
2018	0.35	0.52	0.5	0.48	45	742	197	373	2018	72	25	164	78	130	34.9	3	0.07	0.22
2019	0.33	0.53	0.29	0.28	50	792	256	232	2250	82	27	176	50		0	4	0.08	0.21
2020	0.45	0.63	0.43	0.48	24	816	72	348	2598	95	43	202	96	39	11.2	18	0.75	0.3
2021	0.53	0.72	0.47	0.56	24	840	84	394	2992	74	39	191	107	46	11.7	24	1	0.26
2022	0.77	0.71	0.5	0.83	31	871	130	434	3426	48	37	180	149	61	14.1	18	0.58	0.21
2023	1.02	0.66	0.47	0.74	26	897	47	424	3850	55	56	174	128	57	13.4	23	0.88	0.19
2024	0.75	0.71	0.41	0.68	17	914	13	379	4229	57	43	155	106	20	5.3	6	0.35	0.21
2025	0.6	0.94	0.35	0.7	19	933	4	326	4555	43	26	122	85	17	5.2	10	0.53	0.27
2026	0.08		0.07	0.2	5	938	0	61	4616	36	3	117	23		0		0

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	2009	Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Subramaniam, Nava ; Hodge, Kristy ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194. Full description at Econpapers \|\| Download paper	91
2	2011	Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Adams, Sarah ; Simnett, Roger. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301. Full description at Econpapers \|\| Download paper	69
3	2014	Carbon Management Systems and Carbon Mitigation. (2014). Tang, Qingliang ; Luo, LE. In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:1:p:84-98. Full description at Econpapers \|\| Download paper	61
4	2006	An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Shelly, Marita ; Deegan, Craig ; Cooper, Barry J.. In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18. Full description at Econpapers \|\| Download paper	60
5	2010	The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. (2010). Sayag, Gabriel ; Cohen, Aaron. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307. Full description at Econpapers \|\| Download paper	59
6	2007	An Examination of Worldwide Assured Sustainability Reporting. (2007). MOCK, THEODORE J. ; SWARTZ, KEVIN M. ; STROHM, CHRISTIANE . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77. Full description at Econpapers \|\| Download paper	59
7	2019	Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. (2019). Schmitz, Jana ; Leoni, Giulia. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:331-342. Full description at Econpapers \|\| Download paper	56
8	2010	Corporate Governance and Company Performance in Australia. (2010). Kent, Pamela ; Stewart, Jenny ; Christensen, Jacqueline. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:372-386. Full description at Econpapers \|\| Download paper	49
9	2011	Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Schaltegger, Stefan ; Burritt, Roger L. ; Zvezdov, Dimitar. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98. Full description at Econpapers \|\| Download paper	49
10	2017	The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. (2017). Tashakor, Shamim ; Appuhami, Ranjith. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:400-420. Full description at Econpapers \|\| Download paper	46
11	2017	Accounting Research: A Bibliometric Analysis. (2017). Merigo, Jose M ; Yang, Jian-Bo. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:71-100. Full description at Econpapers \|\| Download paper	46
12	2005	A Survey of Sustainability Reporting Practices of Australian Reporting Entities. (2005). Jones, Stewart ; LAAN, SANDRA ; Loftus, Janice ; Frost, Geoff. In: Australian Accounting Review. RePEc:bla:ausact:v:15:y:2005:i:35:p:89-96. Full description at Econpapers \|\| Download paper	43
13	2013	Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Tan, Rebecca ; Wilson, Mark ; Bachoo, Kaveen . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87. Full description at Econpapers \|\| Download paper	41
14	2007	An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. (2007). Jones, Stewart ; LAAN, SANDRA ; Loftus, Janice ; Frost, Geoff. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:78-87. Full description at Econpapers \|\| Download paper	41
15	2015	Board Diversity and Financial Performance in the Top 500 Australian Firms. (2015). Mather, Paul ; Ahmed, Kamran ; Vafaei, Alireza. In: Australian Accounting Review. RePEc:bla:ausact:v:25:y:2015:i:4:p:413-427. Full description at Econpapers \|\| Download paper	40
16	2010	Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. (2010). Haque, Shamima ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:317-333. Full description at Econpapers \|\| Download paper	39
17	2022	Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia. (2022). Agbola, Frank ; Ha, Van ; Choi, Bobae. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:1:p:5-18. Full description at Econpapers \|\| Download paper	38
18	2004	Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable. (2004). Adams, Carol ; Zutshi, Ambika. In: Australian Accounting Review. RePEc:bla:ausact:v:14:y:2004:i:34:p:31-39. Full description at Econpapers \|\| Download paper	35
19	2013	The Development of Worldwide Sustainability Reporting Assurance. (2013). MOCK, THEODORE J. ; Rao, Sunita S. ; Srivastava, Rajendra P.. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:4:p:280-294. Full description at Econpapers \|\| Download paper	33
20	1995	The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction. (1995). Wolnizer, P. W. ; Carnegie, G. D.. In: Australian Accounting Review. RePEc:bla:ausact:v:5:y:1995:i:9:p:31-47. Full description at Econpapers \|\| Download paper	33
21	2012	International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. (2012). Albu, Nadia. In: Australian Accounting Review. RePEc:bla:ausact:v:22:y:2012:i:4:p:341-352. Full description at Econpapers \|\| Download paper	32
22	2008	Accounting Classification in the IFRS Era. (2008). Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:191-198. Full description at Econpapers \|\| Download paper	31
23	2008	Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets. (2008). Chalmers, Keryn ; Godfrey, Jayne M. ; Clinch, Greg. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:3:p:237-247. Full description at Econpapers \|\| Download paper	30
24	2018	Big Data Opportunities for Accounting and Finance Practice and Research. (2018). Cockcroft, Sophie ; Russell, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:323-333. Full description at Econpapers \|\| Download paper	29
25	2018	Board of Directors and CSR in Banking: The Moderating Role of Bank Regulation and Investor Protection Strength. (2018). Martinezferrero, Jennifer ; Garciasanchez, Isabelmaria ; Meca, Emma Garcia. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:428-445. Full description at Econpapers \|\| Download paper	27
26	2001	The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category. (2001). Koh, Ping-Sheng ; GODFREY, JAYNE . In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:24:p:39-48. Full description at Econpapers \|\| Download paper	26
27	2013	Corporate Social and Environment-related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country. (2013). Kamal, Yousuf ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:2:p:117-134. Full description at Econpapers \|\| Download paper	26
28	2022	Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. (2022). Xu, Shuolei ; Dong, Nanyan ; Wang, Fangjun ; Cullinan, Charles P. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:2:p:267-289. Full description at Econpapers \|\| Download paper	25
29	2007	Content Analysis in Accounting Research: the Practical Challenges. (2007). Steenkamp, Natasja ; Northcott, Deryl. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:12-25. Full description at Econpapers \|\| Download paper	25
30	2018	The Importance of Intellectual Capital for Firm Performance: Evidence from Australia. (2018). Nadeem, Muhammad ; Nguyen, Cuong ; Gan, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:334-344. Full description at Econpapers \|\| Download paper	24
31	2010	Impact of IFRS in New Zealand on Accounts and Earnings Quality. (2010). Kabir, Md Humayun ; Islam, Md Ainul ; Laswad, Fawzi. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:343-357. Full description at Econpapers \|\| Download paper	24
32	2011	Audit Reports in Australia during the Global Financial Crisis. (2011). Xu, Yang ; Fargher, Neil ; Carson, Elizabeth ; Jiang, Alicia Liwei . In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:22-31. Full description at Econpapers \|\| Download paper	24
33	2020	Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession. (2020). Kend, Michael ; Nguyen, Lan Anh. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:269-282. Full description at Econpapers \|\| Download paper	23
34	2010	Commentary: Has Australia (or Any Other Jurisdiction) âAdoptedâ IFRS?. (2010). ZEFF, STEPHEN A. ; Nobes, Christopher W.. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:2:p:178-184. Full description at Econpapers \|\| Download paper	22
35	2011	Direct or Indirect Cash Flow Statements?. (2011). Bradbury, Michael. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:124-130. Full description at Econpapers \|\| Download paper	22
36	2019	Blockchain as the Database Engine in the Accounting System. (2019). Low, Kin Yew ; Tan, Boon Seng. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:312-318. Full description at Econpapers \|\| Download paper	22
37	2009	Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors. (2009). DIAS CURTO, JOSÃ ; Morais, Ana Isabel. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:2:p:128-143. Full description at Econpapers \|\| Download paper	22
38	2010	Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings. (2010). Linacre, Simon ; Northcott, Deryl. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:1:p:38-54. Full description at Econpapers \|\| Download paper	21
39	2022	Reporting and Assurance of ClimateâRelated and Other Sustainability Information: A Review of Research and Practice. (2022). Zhou, Shan. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:315-333. Full description at Econpapers \|\| Download paper	21
40	2009	Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing. (2009). CARLIN, TYRONE M. ; Finch, Nigel. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:4:p:326-336. Full description at Econpapers \|\| Download paper	21
41	2017	Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights. (2017). Lodhia, Sumit ; Stone, Gerard. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:17-33. Full description at Econpapers \|\| Download paper	21
42	2019	If You Can Measure It, You Can Manage It: A Case of Intellectual Capital. (2019). Nadeem, Muhammad ; Massaro, Maurizio ; Dumay, John. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:395-407. Full description at Econpapers \|\| Download paper	20
43	2019	Sustainability Risk Disclosure Practices of Listed Companies in Australia. (2019). Hossain, Md Amir ; Dumay, John. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:343-359. Full description at Econpapers \|\| Download paper	20
44	2007	What We Might Know (But Arent Sure) About Public-Sector Accrual Accounting. (2007). Christensen, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:51-65. Full description at Econpapers \|\| Download paper	19
45	2001	Defining Ethical Investment and its Demography in Australia. (2001). Leung, Philomena ; Tippet, John. In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:25:p:44-55. Full description at Econpapers \|\| Download paper	19
46	1999	The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards. (1999). McGregor, Warren. In: Australian Accounting Review. RePEc:bla:ausact:v:9:y:1999:i:17:p:3-8. Full description at Econpapers \|\| Download paper	19
47	2017	Accounting Conservatism: A Literature Review. (2017). Zhong, Yuxiang ; Li, Wanli. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:2:p:195-213. Full description at Econpapers \|\| Download paper	19
48	2007	Australian CEO Compensation: The Descriptive Evidence. (2007). Matolcsy, Zoltan ; Wright, Anna. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:47-59. Full description at Econpapers \|\| Download paper	19
49	2000	The Impacts of Enterprise Resource Planning Systems on Accounting Practice â The Australian Experience. (2000). Matolcsy, Zoltan ; Booth, Peter ; Wieder, Bernhard. In: Australian Accounting Review. RePEc:bla:ausact:v:10:y:2000:i:22:p:4-18. Full description at Econpapers \|\| Download paper	18
50	2008	What Drives TBL Reporting: Good Governance or Threat to Legitimacy?. (2008). Monem, Reza ; Kent, Pamela. In: Australian Accounting Review. RePEc:bla:ausact:v:18:y:2008:i:4:p:297-309. Full description at Econpapers \|\| Download paper	18

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

#	Year	Title	Cited
1	2019	Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. (2019). Schmitz, Jana ; Leoni, Giulia. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:331-342. Full description at Econpapers \|\| Download paper	15
2	2018	Board of Directors and CSR in Banking: The Moderating Role of Bank Regulation and Investor Protection Strength. (2018). Martinezferrero, Jennifer ; Garciasanchez, Isabelmaria ; Meca, Emma Garcia. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:428-445. Full description at Econpapers \|\| Download paper	10
3	2022	Reporting and Assurance of ClimateâRelated and Other Sustainability Information: A Review of Research and Practice. (2022). Zhou, Shan. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:315-333. Full description at Econpapers \|\| Download paper	9
4	2022	Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia. (2022). Agbola, Frank ; Ha, Van ; Choi, Bobae. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:1:p:5-18. Full description at Econpapers \|\| Download paper	8
5	2022	Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. (2022). Xu, Shuolei ; Dong, Nanyan ; Wang, Fangjun ; Cullinan, Charles P. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:2:p:267-289. Full description at Econpapers \|\| Download paper	8
6	2020	Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession. (2020). Kend, Michael ; Nguyen, Lan Anh. In: Australian Accounting Review. RePEc:bla:ausact:v:30:y:2020:i:4:p:269-282. Full description at Econpapers \|\| Download paper	7
7	2019	Sustainability Risk Disclosure Practices of Listed Companies in Australia. (2019). Hossain, Md Amir ; Dumay, John. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:343-359. Full description at Econpapers \|\| Download paper	7
8	2010	Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. (2010). Haque, Shamima ; Deegan, Craig. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:317-333. Full description at Econpapers \|\| Download paper	7
9	2014	Carbon Management Systems and Carbon Mitigation. (2014). Tang, Qingliang ; Luo, LE. In: Australian Accounting Review. RePEc:bla:ausact:v:24:y:2014:i:1:p:84-98. Full description at Econpapers \|\| Download paper	7
10	2023	Environmental Management Accounting â Developments Over the Last 20 years from a Framework Perspective. (2023). Schaltegger, Stefan ; Burritt, Roger L ; Christ, Katherine Leanne. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:4:p:336-351. Full description at Econpapers \|\| Download paper	6
11	2017	The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. (2017). Tashakor, Shamim ; Appuhami, Ranjith. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:400-420. Full description at Econpapers \|\| Download paper	6
12	2011	Carbon Management Accounting: Explaining Practice in Leading German Companies. (2011). Schaltegger, Stefan ; Burritt, Roger L. ; Zvezdov, Dimitar. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:1:p:80-98. Full description at Econpapers \|\| Download paper	6
13	2013	Firm Value and the Quality of Sustainability Reporting in Australia. (2013). Tan, Rebecca ; Wilson, Mark ; Bachoo, Kaveen . In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:67-87. Full description at Econpapers \|\| Download paper	6
14	2022	Task Force on Climateârelated Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series. (2022). Chua, Wai Fong ; James, Ramana ; Soderstrom, Naomi ; Lee, Eric ; King, Adrian. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:396-405. Full description at Econpapers \|\| Download paper	6
15	2018	Big Data Opportunities for Accounting and Finance Practice and Research. (2018). Cockcroft, Sophie ; Russell, Mark. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:323-333. Full description at Econpapers \|\| Download paper	5
16	2010	Corporate Governance and Company Performance in Australia. (2010). Kent, Pamela ; Stewart, Jenny ; Christensen, Jacqueline. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:4:p:372-386. Full description at Econpapers \|\| Download paper	5
17	2017	Accounting Conservatism: A Literature Review. (2017). Zhong, Yuxiang ; Li, Wanli. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:2:p:195-213. Full description at Econpapers \|\| Download paper	5
18	2011	Integrated Reporting: An Opportunity for Australias Not-for-Profit Sector. (2011). Adams, Sarah ; Simnett, Roger. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:3:p:292-301. Full description at Econpapers \|\| Download paper	5
19	2018	The Importance of Intellectual Capital for Firm Performance: Evidence from Australia. (2018). Nadeem, Muhammad ; Nguyen, Cuong ; Gan, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:3:p:334-344. Full description at Econpapers \|\| Download paper	5
20	2019	Blockchain as the Database Engine in the Accounting System. (2019). Low, Kin Yew ; Tan, Boon Seng. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:312-318. Full description at Econpapers \|\| Download paper	5
21	2021	Its 2020: What is Accounting Today?. (2021). Parker, Lee ; Carnegie, Garry ; Tsahuridu, Eva. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:1:p:65-73. Full description at Econpapers \|\| Download paper	4
22	2024	Managing TradeâOffs Between Environmental, Social, Governance and Financial Sustainability in StateâOwned Enterprises: Insights from an Emerging Market. (2024). Ackers, Barry ; Adebayo, Adeyemi. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:1:p:55-73. Full description at Econpapers \|\| Download paper	4
23	2019	Institutional Influence, Transition Management and the Demand for Carbon Auditing: The Chinese Experience. (2019). Tang, Qingliang. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:376-394. Full description at Econpapers \|\| Download paper	4
24	2019	Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting. (2019). Fowler, Carolyn J ; Bui, Binh. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:360-375. Full description at Econpapers \|\| Download paper	4
25	2021	Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions. (2021). Dixon, Rob ; Demirag, Istemi ; Alshaer, Habiba ; Saha, Anup Kumar. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:2:p:79-107. Full description at Econpapers \|\| Download paper	4
26	2009	Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Subramaniam, Nava ; Hodge, Kristy ; Stewart, Jenny. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194. Full description at Econpapers \|\| Download paper	4
27	2018	The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16. (2018). Pardo, Francisca ; Giner, Begoa. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:496-511. Full description at Econpapers \|\| Download paper	3
28	2010	The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. (2010). Sayag, Gabriel ; Cohen, Aaron. In: Australian Accounting Review. RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307. Full description at Econpapers \|\| Download paper	3
29	2024	CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics. (2024). Guo, Shijun ; Gao, RU ; Yao, Daifei. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:4:p:326-345. Full description at Econpapers \|\| Download paper	3
30	2007	An Examination of Worldwide Assured Sustainability Reporting. (2007). MOCK, THEODORE J. ; SWARTZ, KEVIN M. ; STROHM, CHRISTIANE . In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:41:p:67-77. Full description at Econpapers \|\| Download paper	3
31	2009	Interpreting the Public Interest: A Survey of Professional Accountants. (2009). Dellaportas, Steven ; Davenport, Laura. In: Australian Accounting Review. RePEc:bla:ausact:v:19:y:2009:i:1:p:11-23. Full description at Econpapers \|\| Download paper	3
32	2023	Accounting For Digital Assets. (2023). Luu, Steven ; Jackson, Andrew B. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:3:p:302-312. Full description at Econpapers \|\| Download paper	3
33	2023	Accounting for Intangible Assets: Thinking It Through. (2023). Penman, Stephen. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:5-13. Full description at Econpapers \|\| Download paper	3
34	2017	Human Rights Performance Disclosure by Companies with Operations in High Risk Countries: Evidence from the Australian Minerals Sector. (2017). Islam, Muhammad ; Haque, Shamima ; Roberts, Robin. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:34-51. Full description at Econpapers \|\| Download paper	3
35	2001	Defining Ethical Investment and its Demography in Australia. (2001). Leung, Philomena ; Tippet, John. In: Australian Accounting Review. RePEc:bla:ausact:v:11:y:2001:i:25:p:44-55. Full description at Econpapers \|\| Download paper	3
36	2007	Content Analysis in Accounting Research: the Practical Challenges. (2007). Steenkamp, Natasja ; Northcott, Deryl. In: Australian Accounting Review. RePEc:bla:ausact:v:17:y:2007:i:43:p:12-25. Full description at Econpapers \|\| Download paper	3
37	2019	Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations. (2019). Bollasaraya, Helena Maria ; Garrido, Fernando Polo ; Mas, Elies Segui. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:4:p:692-707. Full description at Econpapers \|\| Download paper	3
38	2021	Thirty Years of The Australian Accounting Review: A Bibliometric Analysis. (2021). Pattnaik, Debidutta ; Kumar, Satish ; Burton, Bruce. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:2:p:150-164. Full description at Econpapers \|\| Download paper	3
39	2013	An International Examination of Assurance Practices on Carbon Emissions Disclosures. (2013). Green, Wendy ; Zhou, Shan. In: Australian Accounting Review. RePEc:bla:ausact:v:23:y:2013:i:1:p:54-66. Full description at Econpapers \|\| Download paper	3
40	2018	Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market?. (2018). Sncheza, Juan Pedro ; Yage, Jos ; Cutillasa, Fuensanta M ; Abad, David. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:1:p:61-78. Full description at Econpapers \|\| Download paper	3
41	2023	Accounting for Corporate Human Rights: Literature Review and Future Insights. (2023). Elkelish, Walaa Wahid. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:2:p:203-226. Full description at Econpapers \|\| Download paper	2
42	2017	Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects. (2017). Ho, Shawn ; Arthur, Neal ; Endrawes, Medhat. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:368-381. Full description at Econpapers \|\| Download paper	2
43	2011	A Comparison of the Local Authority Adoption of Risk Management in England and Australia. (2011). Collier, Paul M. ; Woods, Margaret. In: Australian Accounting Review. RePEc:bla:ausact:v:21:y:2011:i:2:p:111-123. Full description at Econpapers \|\| Download paper	2
44	2019	If You Can Measure It, You Can Manage It: A Case of Intellectual Capital. (2019). Nadeem, Muhammad ; Massaro, Maurizio ; Dumay, John. In: Australian Accounting Review. RePEc:bla:ausact:v:29:y:2019:i:2:p:395-407. Full description at Econpapers \|\| Download paper	2
45	2025	Does Monitoring Impair Corporate Innovation? Evidence from the Audit Committee. (2025). Feng, Zhiyuan ; Chou, Yanyu ; Hsieh, Chiahsu ; Chen, Carl R. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:2:p:187-211. Full description at Econpapers \|\| Download paper	2
46	2023	On Accounting Firms Serving Small and MediumâSized Enterprises: A Review, Synthesis and Research Agenda. (2023). Ali, Zahid ; Mustafa, Ghulam. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:3:p:313-332. Full description at Econpapers \|\| Download paper	2
47	2022	The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations. (2022). van Zijl, Wayne ; Maroun, Warren ; Chesaina, Rottok ; Garnett, Robert. In: Australian Accounting Review. RePEc:bla:ausact:v:32:y:2022:i:3:p:334-351. Full description at Econpapers \|\| Download paper	2
48	2017	Accounting Research: A Bibliometric Analysis. (2017). Merigo, Jose M ; Yang, Jian-Bo. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:1:p:71-100. Full description at Econpapers \|\| Download paper	2
49	2017	Does the Presence of Female Executives Curb Earnings Management? Evidence from Korea. (2017). Kang, Tony ; Jeong, Seok Woo ; Ah, Hyun ; Lee, Dong Young. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:494-506. Full description at Econpapers \|\| Download paper	2
50	2006	An Investigation of TBL Report Assurance Statements: Australian Evidence. (2006). Shelly, Marita ; Deegan, Craig ; Cooper, Barry J.. In: Australian Accounting Review. RePEc:bla:ausact:v:16:y:2006:i:39:p:2-18. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 3

Year	Title
2026	Digital Justice and Corporate Borrowing: Evidence From a QuasiâNatural Experiment. (2026). Shan, Yaowen ; Lu, Meiting ; Feng, Zhuoan ; Cao, Yuqiang ; Zheng, Manni. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:429-476. Full description at Econpapers \|\| Download paper
2026	CEO characteristics and integrated reporting: insights from the banking sector of an emerging economy. (2026). Tushi, Tasnim Homaira ; Sobhan, Raihan. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:23:y:2026:i:1:d:10.1057_s41310-025-00292-5. Full description at Econpapers \|\| Download paper
2026	Audit committee chairs narcissism and audit quality. (2026). Liu, Yanran ; Huang, Rui. In: International Review of Financial Analysis. RePEc:eee:finana:v:110:y:2026:i:c:s1057521925009287. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Values in Accounting. (2025). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:1:p:3-4. Full description at Econpapers \|\| Download paper
2025	Corporate Success. (2025). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:2:p:85-86. Full description at Econpapers \|\| Download paper
2025	International Experiences With Good Governance. (2025). Wright, Sue ; Shan, Yaowen. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:307-308. Full description at Econpapers \|\| Download paper
2025	The Unintended Effect of the Regularized Government Accounting Supervision on Corporate Innovation. (2025). Zhang, Zhenkun ; He, QI ; Wei, Xiaoming ; Jin, Tianquan. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:4:p:342-356. Full description at Econpapers \|\| Download paper
2025	The tax squeeze and the books that bleed: Stress-induced restatements or strategic reshuffling?. (2025). Jin, Qisen ; Luo, Hongxia. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pe:s1544612325019385. Full description at Econpapers \|\| Download paper

Recent citations received in 2024

Year	Citing document
2024	Risk and Sustainability Issues. (2024). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:1:p:3-3. Full description at Econpapers \|\| Download paper
2024	Insights for Senior Accounting Managers. (2024). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:2:p:99-100. Full description at Econpapers \|\| Download paper
2024	Good Governance. (2024). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:4:p:263-264. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Editorial. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:3-4. Full description at Econpapers \|\| Download paper
2023	Keeping up with the Changing World of Accounting. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:2:p:109-109. Full description at Econpapers \|\| Download paper
2023	Auditor Assignments and Audit Quality. (2023). Li, Zihui ; Wu, Yongliang ; Zhai, Shengbao ; Zhang, Min. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:2:p:160-187. Full description at Econpapers \|\| Download paper
2023	Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:3:p:229-229. Full description at Econpapers \|\| Download paper
2023	Focus on the Future. (2023). Shan, Yaowen ; Wright, Sue. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:4:p:335-335. Full description at Econpapers \|\| Download paper
2023	The power from folk monitoring: Leading Officialsâ Natural Resources Accountability Audit (NRAA) and corporate ESG performance. (2023). Chen, Zhiwu ; Liang, Weiming ; Wang, Peipei ; Yan, Kai. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pc:s1544612323009479. Full description at Econpapers \|\| Download paper
2023	Not So New Kid on the Block: Accounting and Valuation Aspects of Non-Fungible Tokens (NFTs). (2023). Jayasuriya, Dulani ; Sims, Alexandra. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:11:p:465-:d:1267328. Full description at Econpapers \|\| Download paper
2023	Local Digital Economy and Corporate Social Responsibility. (2023). Hu, Yong ; Liu, Qian. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:11:p:8487-:d:1153989. Full description at Econpapers \|\| Download paper
2023	Cryptoassets: Definitions and accounting treatment under the current International Financial Reporting Standards framework. (2023). Parrondo, Luz. In: Intelligent Systems in Accounting, Finance and Management. RePEc:wly:isacfm:v:30:y:2023:i:4:p:208-227. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Australian Accounting Review / CPA Australia	26	155
2	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	43	133
3	Sustainability / MDPI	79	129
4	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	67	65
5	Journal of International Accounting, Auditing and Taxation / Elsevier	22	44
6	International Review of Financial Analysis / Elsevier	94	42
7	International Journal of Disclosure and Governance / Palgrave Macmillan	12	40
8	Economic Modelling / Elsevier	100	38
9	Finance Research Letters / Elsevier	95	35
10	Business Strategy and the Environment / Wiley Blackwell	92	33
11	The British Accounting Review / Elsevier	47	28