Journal of Accounting Literature / Elsevier
Citation Profile [Updated: 2024-05-13 08:04:26]
5 Years H Index
12
Impact Factor (IF)
0
5 Years IF
1.18
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]
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know]
Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2013 | 0 | 0.56 | 0 | 0 | 7 | 7 | 51 | 0 | 0 | 0 | 0 | 0 | 0.24 | |||||
| 2014 | 0.14 | 0.55 | 0.1 | 0.14 | 3 | 10 | 12 | 1 | 1 | 7 | 1 | 7 | 1 | 0 | 0 | 0.23 | ||
| 2015 | 0.2 | 0.55 | 0.17 | 0.2 | 8 | 18 | 145 | 3 | 4 | 10 | 2 | 10 | 2 | 0 | 1 | 0.13 | 0.23 | |
| 2016 | 0.45 | 0.53 | 0.44 | 0.56 | 7 | 25 | 152 | 11 | 15 | 11 | 5 | 18 | 10 | 3 | 27.3 | 1 | 0.14 | 0.21 |
| 2017 | 1.4 | 0.54 | 0.93 | 1.08 | 5 | 30 | 29 | 28 | 43 | 15 | 21 | 25 | 27 | 1 | 3.6 | 0 | 0.22 | |
| 2018 | 1.17 | 0.56 | 1.21 | 1.5 | 9 | 39 | 34 | 47 | 90 | 12 | 14 | 30 | 45 | 2 | 4.3 | 0 | 0.24 | |
| 2019 | 0.5 | 0.57 | 0.98 | 1.31 | 13 | 52 | 63 | 51 | 141 | 14 | 7 | 32 | 42 | 1 | 2 | 1 | 0.08 | 0.23 |
| IF: | Two years Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for all series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | Five years Impact Factor: C5Y / D5Y |
| DOC: | Number of documents published in year y |
| CDO: | Cumulative number of documents published until year y |
| CIT: | Number of citations to papers published in year y |
| NCI: | Number of citations in year y |
| CCU: | Cumulative number of citations to papers published until year y |
| D2Y: | Number of articles published in y-1 plus y-2 |
| C2Y: | Cites in y to articles published in y-1 plus y-2 |
| D5Y: | Number of articles published in y-1 until y-5 |
| C5Y: | Cites in y to articles published in y-1 until y-5 |
| SC: | selft citations in y to articles published in y-1 plus y-2 |
| %SC: | Percentage of selft citations in y to articles published in y-1 plus y-2 |
| CiY: | Cites in year y to documents published in year y |
| II: | Immediacy Index: CiY / Documents. |
| AII: | Average Immediacy Index for series in RePEc in year y |
50 most cited documents in this series
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2015 | Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16. Full description at Econpapers || Download paper | 77 |
| 2 | 2016 | The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian . In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35. Full description at Econpapers || Download paper | 65 |
| 3 | 2016 | Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64. Full description at Econpapers || Download paper | 54 |
| 4 | 2015 | Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38. Full description at Econpapers || Download paper | 32 |
| 5 | 2016 | The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Plckinger, Martin ; Rohatschek, Roman ; Martin, ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75. Full description at Econpapers || Download paper | 30 |
| 6 | 2017 | Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:1-13. Full description at Econpapers || Download paper | 19 |
| 7 | 2018 | Whistleblowing on accounting-related misconduct: A synthesis of the literature. (2018). Lee, Gladys ; Xiao, Xinning. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:22-46. Full description at Econpapers || Download paper | 19 |
| 8 | 2013 | Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87. Full description at Econpapers || Download paper | 17 |
| 9 | 2015 | Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57. Full description at Econpapers || Download paper | 15 |
| 10 | 2019 | Taxes and firm size: Political cost or political power?. (2019). Steffens, Christian ; von Hagen, Dominik ; Belz, Thomas. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:1-28. Full description at Econpapers || Download paper | 14 |
| 11 | 2019 | Internal control in accounting research: A review. (2019). Khlif, Hichem ; Hay, David ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:80-103. Full description at Econpapers || Download paper | 14 |
| 12 | 2015 | A review of meta-analytic research in accounting. (2015). Khlif, Hichem ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27. Full description at Econpapers || Download paper | 13 |
| 13 | 2013 | A summary of 10 years of PCAOB research: What have we learned?. (2013). Abernathy, John L ; Stefaniak, Chad ; Barnes, Michael. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60. Full description at Econpapers || Download paper | 12 |
| 14 | 2013 | Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:1-29. Full description at Econpapers || Download paper | 9 |
| 15 | 2014 | The development and intellectual structure of continuous auditing research. (2014). Chiu, Victoria ; Vasarhelyi, Miklos A ; Liu, QI. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:37-57. Full description at Econpapers || Download paper | 8 |
| 16 | 2019 | Modeling and interpreting regressions with interactions. (2019). Seida, Jim A ; Randolph, David W ; Burks, Jeffrey J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:61-79. Full description at Econpapers || Download paper | 8 |
| 17 | 2018 | Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:47-62. Full description at Econpapers || Download paper | 7 |
| 18 | 2017 | Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Gross, Christian ; Perotti, Pietro. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:1-22. Full description at Econpapers || Download paper | 7 |
| 19 | 2019 | lead Independent Directors: Good governance or window dressing?. (2019). Lamoreaux, Phillip T ; Mauler, Landon M ; Litov, Lubomir P. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:47-69. Full description at Econpapers || Download paper | 6 |
| 20 | 2015 | Towards a conceptual framework on the categorization of stereotypical perceptions in accounting. (2015). Richardson, Peter ; Perera, Luckmika ; Dellaportas, Steven. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:28-46. Full description at Econpapers || Download paper | 6 |
| 21 | 2013 | Multinational transfer pricing: A transaction cost and resource based view. (2013). Cecchini, Mark ; Strobel, Caroline ; Leitch, Robert . In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:31-48. Full description at Econpapers || Download paper | 6 |
| 22 | 2019 | A review of derivatives research in accounting and suggestions for future work. (2019). Pierce, Spencer R ; Mauler, Landon M ; Campbell, John L. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:44-60. Full description at Econpapers || Download paper | 5 |
| 23 | 2016 | Industry competition and fundamental analysis. (2016). Safdar, Irfan. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:36-54. Full description at Econpapers || Download paper | 5 |
| 24 | 2019 | Examination and implications of experimental research on investor perceptions. (2019). Martin, Rachel. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:145-169. Full description at Econpapers || Download paper | 4 |
| 25 | 2019 | Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections. (2019). Bisbe, Josep ; Madini, Paola ; Kruis, Anne-Marie. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:124-144. Full description at Econpapers || Download paper | 4 |
| 26 | 2015 | Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities. (2015). , Nicole ; Gray, Glen L. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:77-103. Full description at Econpapers || Download paper | 3 |
| 27 | 2018 | No news is bad news: Do PCAOB part II reports have an effect on annually inspected firmsâââ‰â¢ audit fees and audit quality?. (2018). Johnson, Elizabeth ; Soileau, Jared S ; Reichelt, Kenneth J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:106-126. Full description at Econpapers || Download paper | 3 |
| 28 | 2014 | Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. (2014). Andiola, Lindsay M. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:1-36. Full description at Econpapers || Download paper | 3 |
| 29 | 2019 | How do restatements affect outside directors and boards? A review of the literature. (2019). Street, Daniel A ; Hermanson, Dana R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:19-46. Full description at Econpapers || Download paper | 3 |
| 30 | 2013 | A literature synthesis of experimental studies on management earnings guidance. (2013). Han, Jun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:49-70. Full description at Econpapers || Download paper | 3 |
| 31 | 2013 | Review of choice-based, matched, and other stratified sample studies in auditing research. (2013). Stuart, Iris ; Karan, Vijay ; Cram, Donald P ; Shin, Yong-Chul. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:88-113. Full description at Econpapers || Download paper | 3 |
| 32 | 2019 | Production and dissemination of corporate information in social media: A review. (2019). Luo, Yan ; Li, Yutao ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:29-43. Full description at Econpapers || Download paper | 3 |
| 33 | 2018 | Is earnings management sensitive to discount rates?. (2018). Haga, Jesper ; Wong, Leon ; Tronnes, Per C ; Ittonen, Kim. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:75-88. Full description at Econpapers || Download paper | 2 |
| 34 | 2018 | Studies on the impact of accounting information and assurance on commercial lending judgments. (2018). Schneider, Arnold. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:63-74. Full description at Econpapers || Download paper | 2 |
| 35 | 2017 | Use of specialists on audit engagements: A research synthesis and directions for future research. (2017). Hux, Candice T. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:23-51. Full description at Econpapers || Download paper | 2 |
| 36 | 2019 | The information content of operations-related disclosures. (2019). Ma, Guang. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:87-107. Full description at Econpapers || Download paper | 2 |
| 37 | 2017 | What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions. (2017). Merz, Alexander . In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:14-33. Full description at Econpapers || Download paper | 2 |
| 38 | 2013 | The outcome effect âââ‰â¬Å A review and implications for future research. (2013). Mertins, Lasse ; Long, James H ; Salbador, Debra. In: Journal of Accounting Literature. RePEc:eee:joacli:v:31:y:2013:i:1:p:2-30. Full description at Econpapers || Download paper | 2 |
| 39 | 2014 | Prospect Theory predictions in the field: Risk seekers in settings of weak accounting controls. (2014). Abdel-Khalik, Rashad A. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:58-84. Full description at Econpapers || Download paper | 2 |
| 40 | 2018 | Future research directions at the intersection between cognitive neuroscience research and auditorsâââ‰â¢ professional skepticism. (2018). Olsen, Carmen ; Gold, Anna . In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:127-141. Full description at Econpapers || Download paper | 2 |
| 41 | 2015 | Ego depletion: Applications and implications for auditing research. (2015). Hurley, Patrick J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:47-76. Full description at Econpapers || Download paper | 1 |
| 42 | 2015 | Auditor evaluation of othersâââ‰â¢ credibility: A review of experimental studies on determinants and consequences. (2015). Maksymov, Eldar. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:104-124. Full description at Econpapers || Download paper | 1 |
| 43 | 2019 | The tradeoff between relevance and comparability in segment reporting. (2019). Hinson, Lisa ; Weng, Diana ; Wu, Jennifer. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:70-86. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2015 | Corporate social responsibility research in accounting. (2015). Huang, Xiaobei Aberyla ; Watson, Luke. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:1-16. Full description at Econpapers || Download paper | 26 |
| 2 | 2016 | Business sustainability research: A theoretical and integrated perspective. (2016). Rezaee, Zabihollah. In: Journal of Accounting Literature. RePEc:eee:joacli:v:36:y:2016:i:c:p:48-64. Full description at Econpapers || Download paper | 24 |
| 3 | 2016 | The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. (2016). Nitzl, Christian . In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:19-35. Full description at Econpapers || Download paper | 17 |
| 4 | 2019 | Taxes and firm size: Political cost or political power?. (2019). Steffens, Christian ; von Hagen, Dominik ; Belz, Thomas. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:1-28. Full description at Econpapers || Download paper | 10 |
| 5 | 2016 | The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Plckinger, Martin ; Rohatschek, Roman ; Martin, ; Aschauer, Ewald. In: Journal of Accounting Literature. RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75. Full description at Econpapers || Download paper | 10 |
| 6 | 2019 | Internal control in accounting research: A review. (2019). Khlif, Hichem ; Hay, David ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:80-103. Full description at Econpapers || Download paper | 8 |
| 7 | 2018 | Whistleblowing on accounting-related misconduct: A synthesis of the literature. (2018). Lee, Gladys ; Xiao, Xinning. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:22-46. Full description at Econpapers || Download paper | 8 |
| 8 | 2013 | Financial disclosure management in the nonprofit sector: A framework for past and future research. (2013). Hofmann, Mary Ann ; McSwain, Dwayne. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:61-87. Full description at Econpapers || Download paper | 6 |
| 9 | 2017 | Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. (2017). Gao, Lei ; Brink, Alisa G. In: Journal of Accounting Literature. RePEc:eee:joacli:v:38:y:2017:i:c:p:1-13. Full description at Econpapers || Download paper | 6 |
| 10 | 2015 | Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38. Full description at Econpapers || Download paper | 5 |
| 11 | 2019 | Modeling and interpreting regressions with interactions. (2019). Seida, Jim A ; Randolph, David W ; Burks, Jeffrey J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:61-79. Full description at Econpapers || Download paper | 4 |
| 12 | 2015 | Aggregate earnings and why they matter. (2015). Ball, Ray ; Sadka, Gil. In: Journal of Accounting Literature. RePEc:eee:joacli:v:34:y:2015:i:c:p:39-57. Full description at Econpapers || Download paper | 4 |
| 13 | 2015 | A review of meta-analytic research in accounting. (2015). Khlif, Hichem ; Chalmers, Keryn. In: Journal of Accounting Literature. RePEc:eee:joacli:v:35:y:2015:i:c:p:1-27. Full description at Econpapers || Download paper | 4 |
| 14 | 2014 | The development and intellectual structure of continuous auditing research. (2014). Chiu, Victoria ; Vasarhelyi, Miklos A ; Liu, QI. In: Journal of Accounting Literature. RePEc:eee:joacli:v:33:y:2014:i:1:p:37-57. Full description at Econpapers || Download paper | 3 |
| 15 | 2017 | Output-based measurement of accounting comparability: A survey of empirical proxies. (2017). Gross, Christian ; Perotti, Pietro. In: Journal of Accounting Literature. RePEc:eee:joacli:v:39:y:2017:i:c:p:1-22. Full description at Econpapers || Download paper | 3 |
| 16 | 2019 | Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections. (2019). Bisbe, Josep ; Madini, Paola ; Kruis, Anne-Marie. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:124-144. Full description at Econpapers || Download paper | 3 |
| 17 | 2013 | A summary of 10 years of PCAOB research: What have we learned?. (2013). Abernathy, John L ; Stefaniak, Chad ; Barnes, Michael. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:30-60. Full description at Econpapers || Download paper | 3 |
| 18 | 2019 | lead Independent Directors: Good governance or window dressing?. (2019). Lamoreaux, Phillip T ; Mauler, Landon M ; Litov, Lubomir P. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:47-69. Full description at Econpapers || Download paper | 3 |
| 19 | 2019 | Production and dissemination of corporate information in social media: A review. (2019). Luo, Yan ; Li, Yutao ; Lei, Lijun. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:29-43. Full description at Econpapers || Download paper | 3 |
| 20 | 2019 | How do restatements affect outside directors and boards? A review of the literature. (2019). Street, Daniel A ; Hermanson, Dana R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:19-46. Full description at Econpapers || Download paper | 2 |
| 21 | 2019 | Examination and implications of experimental research on investor perceptions. (2019). Martin, Rachel. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:145-169. Full description at Econpapers || Download paper | 2 |
| 22 | 2019 | A review of derivatives research in accounting and suggestions for future work. (2019). Pierce, Spencer R ; Mauler, Landon M ; Campbell, John L. In: Journal of Accounting Literature. RePEc:eee:joacli:v:42:y:2019:i:c:p:44-60. Full description at Econpapers || Download paper | 2 |
| 23 | 2018 | Future research directions at the intersection between cognitive neuroscience research and auditorsâââ‰â¢ professional skepticism. (2018). Olsen, Carmen ; Gold, Anna . In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:127-141. Full description at Econpapers || Download paper | 2 |
| 24 | 2013 | Geographically distributed audit work: Theoretical considerations and future directions. (2013). Hanes, Denise R. In: Journal of Accounting Literature. RePEc:eee:joacli:v:32:y:2013:i:1:p:1-29. Full description at Econpapers || Download paper | 2 |
| 25 | 2018 | Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework. (2018). Johansson, Tobias. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:47-62. Full description at Econpapers || Download paper | 2 |
| 26 | 2018 | No news is bad news: Do PCAOB part II reports have an effect on annually inspected firmsâââ‰â¢ audit fees and audit quality?. (2018). Johnson, Elizabeth ; Soileau, Jared S ; Reichelt, Kenneth J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:106-126. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor:
| Year | Title |
|---|
Recent citations
10 most frequent citing series