Citation analysis for Accounting and Business Research / Taylor & Francis Journals

Citation Profile [Updated: 2023-11-03 08:28:08]

5 Years H Index

Impact Factor (IF)

0.39

5 Years IF

0.77

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
1996	0	0.25	0	0	10	10	42		0	0		0			0		0	0.12
1997	0	0.24	0	0	35	45	162		0	10		10			0		0	0.11
1998	0.09	0.28	0.09	0.09	22	67	309	6	6	45	4	45	4	1	16.7	2	0.09	0.13
1999	0.12	0.3	0.15	0.15	31	98	248	15	21	57	7	67	10		0		0	0.15
2000	0.19	0.36	0.11	0.11	31	129	183	14	35	53	10	98	11		0		0	0.16
2001	0.08	0.38	0.09	0.09	24	153	86	14	49	62	5	129	11	7	50		0	0.17
2002	0.11	0.41	0.08	0.07	26	179	103	15	64	55	6	143	10		0	1	0.04	0.21
2003	0.1	0.44	0.16	0.18	32	211	250	34	98	50	5	134	24	6	17.6	1	0.03	0.22
2004	0.1	0.49	0.12	0.13	39	250	138	31	129	58	6	144	19	7	22.6		0	0.22
2005	0.17	0.5	0.27	0.14	31	281	170	75	204	71	12	152	22	6	8		0	0.23
2006	0.1	0.5	0.24	0.13	53	334	616	80	284	70	7	152	19	3	3.8	6	0.11	0.22
2007	0.13	0.46	0.27	0.18	40	374	277	100	384	84	11	181	33	4	4		0	0.2
2008	0.22	0.49	0.26	0.18	29	403	212	104	488	93	20	195	35	1	1	4	0.14	0.23
2009	0.33	0.47	0.32	0.3	30	433	186	138	626	69	23	192	58	1	0.7	1	0.03	0.24
2010	0.27	0.48	0.38	0.38	33	466	438	179	805	59	16	183	70	12	6.7	11	0.33	0.21
2011	0.29	0.52	0.33	0.37	28	494	322	164	969	63	18	185	69	4	2.4	4	0.14	0.24
2012	0.31	0.52	0.44	0.41	29	523	185	229	1198	61	19	160	65	7	3.1	2	0.07	0.22
2013	0.37	0.56	0.45	0.46	30	553	237	249	1447	57	21	149	68	8	3.2	5	0.17	0.24
2014	0.49	0.55	0.55	0.61	31	584	221	320	1767	59	29	150	92	25	7.8	2	0.06	0.23
2015	0.54	0.55	0.58	0.69	41	625	179	361	2128	61	33	151	104	13	3.6	4	0.1	0.23
2016	0.39	0.53	0.55	0.5	40	665	201	364	2494	72	28	159	80	10	2.7	1	0.03	0.21
2017	0.44	0.54	0.57	0.61	36	701	245	401	2895	81	36	171	105	31	7.7	7	0.19	0.22
2018	0.68	0.56	0.71	0.68	38	739	190	521	3416	76	52	178	121	27	5.2	8	0.21	0.24
2019	0.73	0.58	0.57	0.62	36	775	92	438	3854	74	54	186	115	1	0.2	2	0.06	0.23
2020	0.73	0.7	0.7	0.87	35	810	40	566	4420	74	54	191	167		0	4	0.11	0.33
2021	0.55	0.87	0.67	0.85	35	845	22	562	4982	71	39	185	157		0	3	0.09	0.32
2022	0.39	1	0.64	0.77	40	885	9	565	5547	70	27	180	138		0	4	0.1	0.31

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	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	287
2	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	114
3	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	105
4	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	98
5	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	93
6	1998	The public disclosure of environmental performance informationÃ¢â¬âa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	92
7	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	90
8	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	86
9	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	75
10	2007	Is fair value accounting information relevant and reliable? Evidence from capital market research. (2007). Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:19-30. Full description at Econpapers \|\| Download paper	74
11	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	73
12	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	70
13	2010	Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148. Full description at Econpapers \|\| Download paper	69
14	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	65
15	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	56
16	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	55
17	2005	The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers \|\| Download paper	53
18	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	52
19	1997	Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems. (1997). Chong, Vincent. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:4:p:268-276. Full description at Econpapers \|\| Download paper	50
20	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	48
21	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	48
22	2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	48
23	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Roberts, Alan ; Lamb, Margaret ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	44
24	2006	Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52. Full description at Econpapers \|\| Download paper	41
25	2003	Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Walker, Martin ; Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294. Full description at Econpapers \|\| Download paper	40
26	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	39
27	2006	Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?. (2006). Gray, Rob. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:65-88. Full description at Econpapers \|\| Download paper	38
28	2006	What has the invisible hand achieved?. (2006). Watts, Ross . In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:51-61. Full description at Econpapers \|\| Download paper	38
29	1998	Private disclosure and financial reporting. (1998). Holland, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:255-269. Full description at Econpapers \|\| Download paper	37
30	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃÆÃÂ© ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers \|\| Download paper	35
31	1999	Investor reactions to corporate environmental saints and sinners: an experimental analysis. (1999). Chan, Christian ; Milne, Markus. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:265-279. Full description at Econpapers \|\| Download paper	35
32	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter . In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	35
33	2001	Accounting information and analyst stock recommendation decisions: a content analysis approach. (2001). Breton, Gaetan ; Taffler, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:31:y:2001:i:2:p:91-101. Full description at Econpapers \|\| Download paper	35
34	1999	Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management. (1999). Jeter, Debra ; Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:299-319. Full description at Econpapers \|\| Download paper	34
35	2010	The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Bushman, Robert ; Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273. Full description at Econpapers \|\| Download paper	34
36	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	33
37	2007	Standard-setting measurement issues and the relevance of research. (2007). Barth, Mary . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:7-15. Full description at Econpapers \|\| Download paper	33
38	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	32
39	2009	Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers \|\| Download paper	32
40	1999	Are large auditors more accurate than small auditors?. (1999). Lennox, Clive. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:3:p:217-227. Full description at Econpapers \|\| Download paper	31
41	2004	Disclosure compliance with national accounting standards by listed companies in South Asia. (2004). Henry, Darren ; Ahmed, Kamran ; Ali, Muhammad. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:3:p:183-199. Full description at Econpapers \|\| Download paper	30
42	2003	Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital. (2003). Gietzmann, Miles ; Trombetta, Marco . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:187-205. Full description at Econpapers \|\| Download paper	30
43	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	29
44	2005	Earnings management of distressed firms during debt renegotiation. (2005). Saleh, Norman ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:1:p:69-86. Full description at Econpapers \|\| Download paper	29
45	2002	Top executive dismissal, ownership and corporate performance. (2002). Conyon, Martin ; Florou, Annita. In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:4:p:209-225. Full description at Econpapers \|\| Download paper	29
46	2018	Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers \|\| Download paper	29
47	1996	Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services. (1996). Ezzamel, M ; Holland, K ; Gwilliam, D. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1996:i:1:p:3-16. Full description at Econpapers \|\| Download paper	28
48	2018	The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers \|\| Download paper	26
49	2012	Financial instruments, financial reporting, and financial stability. (2012). Laux, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:3:p:239-260. Full description at Econpapers \|\| Download paper	26
50	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	26

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

#	Year	Title	Cited
1	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Mallin, Christine A. ; Michelon, Giovanna. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	42
2	1998	The public disclosure of environmental performance informationÃ¢â¬âa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	37
3	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	31
4	2017	Why regulate private firm disclosure and auditing?. (2017). Minnis, Michael ; Shroff, Nemit. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	29
5	2010	Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148. Full description at Econpapers \|\| Download paper	27
6	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	23
7	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃÆÃÂ© ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers \|\| Download paper	21
8	2018	Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers \|\| Download paper	21
9	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	19
10	2018	The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers \|\| Download paper	19
11	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Li, Jing ; Haniffa, Roszaini ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	17
12	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	16
13	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	16
14	2005	The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Mangena, Musa ; Pike, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers \|\| Download paper	16
15	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	14
16	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Street, Donna L. ; Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	14
17	2018	Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Odwyer, Brendan ; Bebbington, Jan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522. Full description at Econpapers \|\| Download paper	14
18	2017	The effect of financial leverage on real and accrual-based earnings management. (2017). Tsekrekos, Andrianos ; Anagnostopoulou, Seraina. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:2:p:191-236. Full description at Econpapers \|\| Download paper	14
19	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	13
20	2017	The contents of assurance statements for sustainability reports and information asymmetry. (2017). Fuhrmann, Stephan ; Guenther, Thomas W ; Looks, Elisabeth ; Ott, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:4:p:369-400. Full description at Econpapers \|\| Download paper	13
21	2009	Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Walker, Martin ; Strong, Norman. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers \|\| Download paper	13
22	2017	Auditing private companies: what do we know?. (2017). Vanstraelen, Ann ; Schelleman, Caren. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584. Full description at Econpapers \|\| Download paper	13
23	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	12
24	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	12
25	2014	Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Durocher, Sylvain ; Gendron, Yves. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655. Full description at Econpapers \|\| Download paper	11
26	2003	Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Walker, Martin ; Schleicher, Thomas . In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294. Full description at Econpapers \|\| Download paper	10
27	2015	Real and accrual earnings management and IPO failure risk. (2015). Clacher, Iain ; Alhadab, Mohammad ; Keasey, Kevin. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:1:p:55-92. Full description at Econpapers \|\| Download paper	10
28	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	10
29	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	10
30	2016	Do corporate tax cuts increase investments?. (2016). Dobbins, Laura ; Jacob, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:731-759. Full description at Econpapers \|\| Download paper	10
31	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	10
32	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Peasnell, K ; Young, S ; Pope, P. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	10
33	2014	The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259. Full description at Econpapers \|\| Download paper	9
34	2012	The impact of voluntary audit on credit ratings: evidence from UK private firms. (2012). Kausar, Asad ; Dedman, Elisabeth . In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:4:p:397-418. Full description at Econpapers \|\| Download paper	9
35	2008	Accounting for intangibles Ã¢â¬â a critical review of policy recommendations. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:191-204. Full description at Econpapers \|\| Download paper	9
36	2013	The objectives of financial reporting: a historical survey and analysis. (2013). Zeff, Stephen A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	9
37	2017	Private company finance and financial reporting. (2017). Hope, Ole-Kristian ; Vyas, Dushyantkumar. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:506-537. Full description at Econpapers \|\| Download paper	8
38	2007	Is fair value accounting information relevant and reliable? Evidence from capital market research. (2007). Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:19-30. Full description at Econpapers \|\| Download paper	8
39	2020	Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files. (2020). Young, Steven ; Walker, Martin ; Rayson, Paul ; Alves, Paulo ; El-Haj, Mahmoud. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:1:p:6-34. Full description at Econpapers \|\| Download paper	8
40	2008	A reply to Levs rejoinder to Ã¢â¬ËAccounting for intangibles Ã¢â¬â a critical review of policy recommendationsÃ¢â¬â¢. (2008). Skinner, Douglas. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:3:p:215-216. Full description at Econpapers \|\| Download paper	8
41	2016	Auditor-provided tax services and stock price crash risk. (2016). Habib, Ahsan ; Hasan, Mostafa Monzur. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:1:p:51-82. Full description at Econpapers \|\| Download paper	8
42	2009	The effects of voluntary disclosure and dividend propensity on prices leading earnings. (2009). Hussainey, Khaled ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:37-55. Full description at Econpapers \|\| Download paper	8
43	2016	The environmental disclosures of the electricity generation industry: a global perspective. (2016). Alrazi, Bakhtiar ; van Staden, Chris J ; de Villiers, Charl. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:6:p:665-701. Full description at Econpapers \|\| Download paper	8
44	2021	Corporate social responsibility reporting in China: political, social and corporate influences. (2021). Tang, Guliang ; Li, Teng ; Belal, Ataur ; Dai, Narisa ; Parsa, Sepideh. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:1:p:36-64. Full description at Econpapers \|\| Download paper	8
45	1999	Determinants of audit report lag: further evidence from Hong Kong. (1999). Jaggi, Bikki ; Tsui, Judy. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:1999:i:1:p:17-28. Full description at Econpapers \|\| Download paper	8
46	2015	Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure. (2015). Cooper, Stuart ; Slack, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:6-7:p:801-840. Full description at Econpapers \|\| Download paper	7
47	2017	Are international accounting standards more credit relevant than domestic standards?. (2017). Florou, Annita ; Pope, Peter F ; Kosi, Urska. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:1-29. Full description at Econpapers \|\| Download paper	7
48	2010	Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs. (2010). O'Dwyer, Brendan ; Unerman, Jeffrey. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:5:p:451-471. Full description at Econpapers \|\| Download paper	7
49	2010	The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Bushman, Robert ; Landsman, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273. Full description at Econpapers \|\| Download paper	7
50	2014	The role of revenue recognition in performance reporting. (2014). Wagenhofer, Alfred. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:349-379. Full description at Econpapers \|\| Download paper	7

Citing documents used to compute impact factor: 27

Year	Title
2022	The accountability of Search and Rescue NGOs. (2022). Bellucci, Marco ; Nitti, Carmela ; Manetti, Giacomo. In: Working Papers - Business. RePEc:frz:wpmmos:wp2022_02.rdf. Full description at Econpapers \|\| Download paper
2022	Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022 by Sam Rawsthorne. (2022). Zambon, Stefano ; di Pietra, Roberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2022-001006. Full description at Econpapers \|\| Download paper
2022	Narrative disclosure tone: A review and areas for future research. (2022). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:49:y:2022:i:c:s1061951822000660. Full description at Econpapers \|\| Download paper
2022	Islamic Religiosity and Auditorsâ Judgements: Evidence from Pakistan. (2022). Ying, Sammy Xiaoyan ; Martinov-Bennie, Nonna ; Patel, Chris ; Adeel, Nazia. In: Journal of Business Ethics. RePEc:kap:jbuset:v:179:y:2022:i:2:d:10.1007_s10551-021-04829-w. Full description at Econpapers \|\| Download paper
2022	Insider trading restrictions and real activities earnings management: International evidence. (2022). Hu, Fang ; Kusnadi, Yuanto ; Wang, Jiwei. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122001135. Full description at Econpapers \|\| Download paper
2022	Real earnings management: A review of the international literature. (2022). Ahmad, Fawad ; Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344. Full description at Econpapers \|\| Download paper
2022	Does business strategy influence interfirm financing? Evidence from trade credit. (2022). Lee, Edward ; Chen, Steven Xianglong ; Cao, Zhangfan. In: Journal of Business Research. RePEc:eee:jbrese:v:141:y:2022:i:c:p:495-511. Full description at Econpapers \|\| Download paper
2022	Executive resume information disclosure and corporate innovation: Evidence from China. (2022). Ding, Bin Yan ; Wei, Feng. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:43:y:2022:i:8:p:3593-3610. Full description at Econpapers \|\| Download paper
2022	A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?. (2022). Pedrazzoli, Alessia ; Osborne, Francesco ; Bongini, Paola ; Rossolini, Monica. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:184:y:2022:i:c:s0040162522005261. Full description at Econpapers \|\| Download paper
2022	Rocking the boat: How relative performance evaluation affects corporate risk taking. (2022). Zuo, Luo ; Zhang, Huai ; Do, Truc. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:73:y:2022:i:1:s0165410121000409. Full description at Econpapers \|\| Download paper
2022	Moral leadership and investor attention: An empirical assessment of the potusâs tweets on firmsâ market returns. (2022). Legister, Calvester ; Oconnor, Arthur J ; Sampath, Vijay S. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:58:y:2022:i:3:d:10.1007_s11156-021-01012-0. Full description at Econpapers \|\| Download paper
2022	The effect of abnormal institutional attention on bank loans. (2022). , Robin ; Lin, Chih-Yung ; Bui, Dien Giau ; Huang, Yin-Siang. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:76:y:2022:i:c:s1042443121001669. Full description at Econpapers \|\| Download paper
2022	Organizational Competencies in the Development of Environmental, Social, and Governance (ESG) Criteria in the Industrial Sector. (2022). Rubbo, Priscila ; Pilatti, Luiz Alberto ; Sierdovski, Marcia. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:20:p:13463-:d:946516. Full description at Econpapers \|\| Download paper
2022	The Institutionalization of Implicit and Explicit CSR in a Developing Country Context: The Case of Lebanon. (2022). Alchami, Riad ; Karaszewski, Robert ; Kobrossy, Samer. In: Administrative Sciences. RePEc:gam:jadmsc:v:12:y:2022:i:4:p:142-:d:946989. Full description at Econpapers \|\| Download paper
2022	Corporate Communication of CSR in China: Characteristics and Regional Differences. (2022). Zhong, Weizhou ; Su, Ruixin. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:23:p:16303-:d:995402. Full description at Econpapers \|\| Download paper
2022	CEO inside debt holdings and trade credit. (2022). Hossain, Takdir ; Hasan, Mostafa Monzur. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:3:p:3677-3709. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Idiosyncratic return variation: Firm-specific information or noise?. (2022). Sohn, Sungbin ; Shu, Yaruo. In: Finance Research Letters. RePEc:eee:finlet:v:47:y:2022:i:pa:s1544612322001015. Full description at Econpapers \|\| Download paper
2022	The pluralistic foundations of conceptual veiling. (2022). Morley, Julia. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:114359. Full description at Econpapers \|\| Download paper
2022	The Pluralistic Foundations of Conceptual Veiling. (2022). Julia, Morley. In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:12:y:2022:i:2:p:191-210:n:5. Full description at Econpapers \|\| Download paper
2022	Framing accounting for goodwill: Intractable controversies between users and standard setters. (2022). Georgiou, Omiros ; Durocher, Sylvain. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:89:y:2022:i:c:s1045235421000769. Full description at Econpapers \|\| Download paper
2022	Corporate sexual orientation equality policies and the cost of equity capital. (2022). Marwick, Trevor ; Cheung, Adrian ; Hasan, Mostafa Monzur. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:34:y:2022:i:c:s2214635022000247. Full description at Econpapers \|\| Download paper
2022	Does extended auditor disclosure deter managerial bad-news hoarding? Evidence from crash risk. (2022). Zhao, Yang ; Xing, LU ; Li, Donghui. In: Journal of Corporate Finance. RePEc:eee:corfin:v:76:y:2022:i:c:s0929119922000992. Full description at Econpapers \|\| Download paper
2022	Which Is More Concerning for Accounting Professionals-Personal Risk or Professional Risk?. (2022). Norton, Simon ; Moradi, Mahdi ; Salehi, Mahdi ; Imeny, Vahid Molla ; Homayoun, Saeid . In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15452-:d:979305. Full description at Econpapers \|\| Download paper
2022	Revenue recognition and channel stuffing in the Taiwanese semiconductor industry. (2022). Chang, Feng-Chen ; Yu, Jia-Jye ; Kuo, Chii-Shyan . In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:19:y:2022:i:3:d:10.1057_s41310-022-00144-6. Full description at Econpapers \|\| Download paper
2022	How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand. (2022). Su, LI ; Kabir, Humayun. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:49:y:2022:i:c:s1061951822000623. Full description at Econpapers \|\| Download paper
2022	The Chinese accounting profession in the Peopleâs Republic: A preliminary understanding from an oral history perspective. (2022). Zan, Luca ; Xue, Qingmei. In: MPRA Paper. RePEc:pra:mprapa:114407. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2022

Year	Citing document
2022	Signaling private information via accounting system design. (2022). Zheng, Ronghuo ; Laux, Volker ; Dordzhieva, Aysa. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000179. Full description at Econpapers \|\| Download paper
2022	CEO power and annual report reading difficulty. (2022). Bradley, Wray ; Johnson, Grace ; Sun, LI. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:2:s1815566922000108. Full description at Econpapers \|\| Download paper
2022	Sustainable Development of Audit Market: Benefits of Audit Price Deregulation in China. (2022). Wang, Ning ; Zhao, Zhongwei ; Cao, Yanming. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:16:p:10208-:d:890298. Full description at Econpapers \|\| Download paper
2022	Are Expectations Misled by Chance? Quasi-Experimental Evidence from Financial Analysts. (2022). Franck, Egon ; Flepp, Raphael ; Meier, Pascal Flurin. In: Working Papers. RePEc:zrh:wpaper:396. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021	Book reviews. (2021). Lombardi, Rosa. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2021-002006. Full description at Econpapers \|\| Download paper
2021	Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies. (2021). Hbek, Patrycja ; Wu, Xiaojuan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:15:p:8640-:d:607369. Full description at Econpapers \|\| Download paper
2021	CSR in China: Does Being Close to the Central or Local Government Matter?. (2021). Kwon, Jongwook ; Wang, Peng ; Zhang, Yongfeng. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:16:p:8770-:d:609201. Full description at Econpapers \|\| Download paper

Recent citations received in 2020

Year	Citing document
2020	Its OK to pay well, if you write well: The effects of remuneration disclosure readability. (2020). Hemmings, Danial ; Williams, Gwion ; Hodgkinson, Lynn. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:5-6:p:547-586. Full description at Econpapers \|\| Download paper
2020	Beyond narrative disclosure tone: The upper echelons theory perspective. (2020). Tao, Lei ; Abdelfattah, Tarek ; Bassyouny, Hesham. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301435. Full description at Econpapers \|\| Download paper
2020	. Full description at Econpapers \|\| Download paper
2020	The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability. (2020). GOMEZ-RUIZ, LAURA ; Sanchez-Exposito, Maria J. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8175-:d:423508. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	Political Connections and Stock Price Crash Risk: Empirical Evidence from the Fall of Suharto. (2019). Nasih, Mohammad ; Lam, Brian ; Harymawan, Iman ; Rumayya, Rumayya. In: IJFS. RePEc:gam:jijfss:v:7:y:2019:i:3:p:49-:d:266263. Full description at Econpapers \|\| Download paper
2019	The Role of Institutional Investors in the Sustainable CEO Compensation Structure. (2019). Kim, Young Jin ; Park, Kyung Jin ; Mo, Kyoungwon. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:19:p:5485-:d:273381. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	62	200
2	Journal of International Accounting, Auditing and Taxation / Elsevier	18	161
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	35	137
4	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	29	102
5	The British Accounting Review / Elsevier	37	96
6	Journal of Business Ethics / Springer	104	76
7	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	51	71
8	International Journal of Disclosure and Governance / Palgrave Macmillan	8	66
9	Accounting, Organizations and Society / Elsevier	89	64
10	Australian Accounting Review / CPA Australia	23	61
11	Review of Quantitative Finance and Accounting / Springer	33	57