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

Citation Profile [Updated: 2025-04-15 08:32:09]

5 Years H Index

Impact Factor (IF)

0.37

5 Years IF

0.61

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	163		0	10		10			0		0	0.11
1998	0.09	0.28	0.09	0.09	22	67	335	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	257	15	21	57	7	67	10		0		0	0.15
2000	0.19	0.36	0.11	0.11	31	129	191	14	35	53	10	98	11		0		0	0.16
2001	0.08	0.39	0.09	0.09	24	153	89	14	49	62	5	129	11	7	50		0	0.17
2002	0.11	0.41	0.08	0.07	26	179	110	15	64	55	6	143	10		0	1	0.04	0.21
2003	0.1	0.44	0.16	0.18	32	211	273	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	146	31	129	58	6	144	19	7	22.6		0	0.22
2005	0.17	0.51	0.26	0.14	31	281	187	74	203	71	12	152	22	6	8.1		0	0.23
2006	0.1	0.5	0.24	0.13	53	334	645	79	282	70	7	152	19	3	3.8	6	0.11	0.23
2007	0.13	0.46	0.27	0.18	42	376	321	100	382	84	11	181	33	4	4		0	0.2
2008	0.21	0.49	0.25	0.18	35	411	261	104	486	95	20	197	35	1	1	4	0.11	0.23
2009	0.32	0.48	0.32	0.31	35	446	228	142	628	77	25	200	61	4	2.8	1	0.03	0.24
2010	0.24	0.48	0.37	0.36	38	484	510	180	808	70	17	196	70	12	6.7	11	0.29	0.21
2011	0.25	0.52	0.32	0.34	28	512	369	166	974	73	18	203	70	4	2.4	4	0.14	0.24
2012	0.32	0.52	0.45	0.4	29	541	207	244	1218	66	21	178	71	9	3.7	2	0.07	0.22
2013	0.37	0.56	0.44	0.42	30	571	279	252	1470	57	21	165	70	8	3.2	5	0.17	0.24
2014	0.49	0.55	0.54	0.59	31	602	260	328	1798	59	29	160	94	25	7.6	2	0.06	0.23
2015	0.54	0.55	0.57	0.67	42	644	206	366	2164	61	33	156	105	15	4.1	4	0.1	0.23
2016	0.38	0.52	0.55	0.51	40	684	252	372	2538	73	28	160	81	12	3.2	1	0.03	0.21
2017	0.44	0.54	0.57	0.61	37	721	313	411	2949	82	36	172	105	31	7.5	7	0.19	0.21
2018	0.68	0.55	0.72	0.68	38	759	251	545	3494	77	52	180	122	27	5	8	0.21	0.23
2019	0.72	0.56	0.58	0.61	36	795	156	463	3957	75	54	188	115	1	0.2	2	0.06	0.22
2020	0.74	0.68	0.71	0.88	35	830	71	586	4543	74	55	193	169		0	4	0.11	0.32
2021	0.56	0.8	0.68	0.9	35	865	58	589	5132	71	40	186	168		0	3	0.09	0.29
2022	0.39	0.83	0.66	0.78	40	905	33	596	5728	70	27	181	142		0	4	0.1	0.25
2023	0.33	0.8	0.51	0.55	35	940	12	476	6204	75	25	184	102		0	2	0.06	0.22
2024	0.37	1.02	0.52	0.61	32	972	2	506	6710	75	28	181	110		0	1	0.03	0.27

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	300
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	123
3	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	108
4	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	107
5	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	106
6	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	104
7	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	103
8	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	94
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	79
10	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	76
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	76
12	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	76
13	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	74
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	72
15	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	61
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	61
17	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	61
18	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	60
19	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	59
20	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	58
21	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
22	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	48
23	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
24	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	46
25	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	43
26	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	42
27	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	41
28	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	41
29	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	40
30	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	40
31	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	39
32	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	38
33	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	38
34	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	38
35	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	37
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	36
37	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	36
38	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	36
39	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	36
40	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	35
41	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	35
42	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
43	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	33
44	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	32
45	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	32
46	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	31
47	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	30
48	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
49	1998	The market for informationÃ¢â¬âevidence from finance directors, analysts and fund managers. (1998). Barker, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:3-20. Full description at Econpapers \|\| Download paper	29
50	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	29

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	33
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	28
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	18
4	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	18
5	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	16
6	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
7	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	15
8	2019	Big Data and changes in audit technology: contemplating a research agenda. (2019). Samsonova-Taddei, Anna ; Salijeni, George ; Turley, Stuart . In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:1:p:95-119. Full description at Econpapers \|\| Download paper	13
9	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	12
10	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	12
11	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	11
12	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	11
13	2017	Accounting narratives and impression management on social media. (2017). Yang, Jessica H ; Liu, Siwen. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:673-694. Full description at Econpapers \|\| Download paper	10
14	2019	Fad or future? Automated analysis of financial text and its implications for corporate reporting. (2019). Young, Steven ; Lewis, Craig . In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:587-615. Full description at Econpapers \|\| Download paper	10
15	2022	Political corruption and annual report readability: evidence from the United States. (2022). Dao, Mai ; Xu, Hongkang ; Sun, Hua ; Wu, Jia. In: Accounting and Business Research. RePEc:taf:acctbr:v:52:y:2022:i:2:p:166-200. Full description at Econpapers \|\| Download paper	10
16	2021	The art of conversation: the expanded audit report. (2021). Minutti-Meza, Miguel. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:5:p:548-581. Full description at Econpapers \|\| Download paper	10
17	2019	Corporate tax avoidance: is tax transparency the solution?. (2019). Tuck, Penelope ; Oats, Lynne. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:565-583. Full description at Econpapers \|\| Download paper	10
18	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	10
19	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	9
20	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	9
21	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	9
22	1998	The market for informationÃ¢â¬âevidence from finance directors, analysts and fund managers. (1998). Barker, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:3-20. Full description at Econpapers \|\| Download paper	8
23	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	8
24	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	8
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	7
26	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	7
27	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	7
28	2019	Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?. (2019). Dai, Xixi ; Marginson, David ; He, Guanming. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:7:p:785-817. Full description at Econpapers \|\| Download paper	7
29	2012	State ownership, tax status and size effect of effective tax rate in China. (2012). Wu, Liansheng ; Gillis, Paul ; Wang, Yaping ; Luo, Wei. In: Accounting and Business Research. RePEc:taf:acctbr:v:42:y:2012:i:2:p:97-114. Full description at Econpapers \|\| Download paper	7
30	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
31	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	7
32	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Libby, Robert ; Emett, Scott A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	7
33	2016	Determinants and implications of long audit reporting lags: evidence from China. (2016). , Phyllis ; Luo, Vivian Wei ; Chan, Hung K. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:145-166. Full description at Econpapers \|\| Download paper	7
34	2000	Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. (2000). Owusu-Ansah, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:3:p:241-254. Full description at Econpapers \|\| Download paper	7
35	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	6
36	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	6
37	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	6
38	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	6
39	2013	Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises. (2013). Sundgren, Stefan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:1:p:31-55. Full description at Econpapers \|\| Download paper	6
40	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	6
41	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	6
42	2020	Reporting matters: the real effects of financial reporting on investing and financing decisions. (2020). Shakespeare, Catherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:5:p:425-442. Full description at Econpapers \|\| Download paper	6
43	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	6
44	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	6
45	2014	Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). Peel, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571. Full description at Econpapers \|\| Download paper	6
46	2013	Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making. (2013). DavidJ. Cooper, ; Morgan, Wayne . In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:418-441. Full description at Econpapers \|\| Download paper	6
47	2017	Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement. (2017). Quattrone, Paolo. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:588-612. Full description at Econpapers \|\| Download paper	6
48	2018	Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. (2018). Brennan, Niamh ; Merkl-Davies, Doris M. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:553-577. Full description at Econpapers \|\| Download paper	5
49	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Bisbe, Josep ; Malagueo, Ricardo . In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	5
50	2021	The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession. (2021). Sonnerfeldt, Amanda ; Humphrey, Christopher ; Wen, Wenjun. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:6-7:p:636-676. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 28

Year	Title
2024	Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China. (2024). Zou, Lin ; Li, Xiaoyu. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005161. Full description at Econpapers \|\| Download paper
2024	Fogging the firm performance: an empirical examination of the annual report readability in India. (2024). Padmakumari, Lakshmi ; Gangadharan, Vismaya. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00195-3. Full description at Econpapers \|\| Download paper
2024	Can the readability of an annual report forecast negative earnings surprises?. (2024). Yang, Yang ; Li, Hong-Quan. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s1544612324002216. Full description at Econpapers \|\| Download paper
2024	Annual report readability and trade credit financing: Evidence from China. (2024). Liu, Zhi-Yi ; Xue, Feng-Wan ; Yang, Yang. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000126. Full description at Econpapers \|\| Download paper
2024	U.S. Political corruption and labor investment (in)efficiency. (2024). Hossain, Ashrafee ; Estreich, Timothy ; Chowdhury, Hasibul ; Zheng, Jiayi. In: Global Finance Journal. RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000346. Full description at Econpapers \|\| Download paper
2024
2024
2024	Does Readability Improve Investorsâ Understanding of Hedging Positions?. (2024). Liu, Wenhuan ; Yang, Chaosha. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:2:p:178-186. Full description at Econpapers \|\| Download paper
2024
2024	. Full description at Econpapers \|\| Download paper
2024	Do sanctions imposed on peers have a deterrence effect on related-party transactions of observing firms? Evidence from Chinese listed firms. (2024). Yu, Jianglong ; Zhou, Jian ; Lei, Xiaodong. In: Economic Modelling. RePEc:eee:ecmode:v:141:y:2024:i:c:s0264999324002554. Full description at Econpapers \|\| Download paper
2024
2024
2024
2024	. Full description at Econpapers \|\| Download paper
2024
2024	Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory. (2024). Zhang, Weiyin ; Lan, Phyllis Lai ; He, Miao ; Chan, Hung K. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000420. Full description at Econpapers \|\| Download paper
2024
2024	The impact of employee satisfaction on companys labour investment efficiency. (2024). Liu, Siwen ; Goncharenko, Galina ; Adwan, Sami. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005027. Full description at Econpapers \|\| Download paper
2024	Bank opacity, systemic risk and financial stability. (2024). Mies, Michael. In: Journal of Financial Stability. RePEc:eee:finsta:v:70:y:2024:i:c:s1572308923001110. Full description at Econpapers \|\| Download paper
2024
2024
2024	The long way to tax transparency: lessons from the early publishers of country-by-country reports. (2024). JanskÃ½, Petr ; Aliprandi, Giulia ; Godar, Sarah ; Ruiz, Katia Toledo ; Faccio, Tommaso. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-023-09818-5. Full description at Econpapers \|\| Download paper
2024	. Full description at Econpapers \|\| Download paper
2024	Family ownership and speed of adjustment towards targeted capital structures: A study of ASEAN firms. (2024). Truong, Cameron ; Tran, Trang Khanh ; Mai, Lan Thi. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:445-474. Full description at Econpapers \|\| Download paper
2024	Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector. (2024). Carmo, Cecilia ; Carvalho, Carla ; Resende, Miguel. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:3:p:112-:d:1354259. Full description at Econpapers \|\| Download paper
2024	Detecting zombie firms in a sample of Finnish small firms. (2024). Laitinen, Erkki K. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:99-114. Full description at Econpapers \|\| Download paper
2024	Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies. (2024). Bertoni, Michele ; Candio, Paolo ; Pediroda, Valentino. In: Finance Research Letters. RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324013989. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2024

Year	Citing document
2024	Board independence, litigation risk, and expense stickiness: Moderating role of economic policy. (2024). Zhao, Liang ; Tu, Yongqian ; Tan, Haoyu ; Liu, Dongming. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005805. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Overall Impact of Specific Regulations on the Statutory Auditors Behavior. (2023). Buboi, Angelica. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:265-275. Full description at Econpapers \|\| Download paper
2023	The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs. (2023). Beuren, Ilse Maria ; Frare, Anderson Betti. In: Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:4:d:10.1007_s00187-024-00367-4. Full description at Econpapers \|\| Download paper

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

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	68	173
2	Journal of International Accounting, Auditing and Taxation / Elsevier	19	172
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	38	140
4	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	33	119
5	The British Accounting Review / Elsevier	42	101
6	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	59	74
7	International Review of Financial Analysis / Elsevier	74	70
8	International Journal of Disclosure and Governance / Palgrave Macmillan	9	69
9	Review of Quantitative Finance and Accounting / Springer	35	57
10	Business Strategy and the Environment / Wiley Blackwell	79	53
11	Abacus / Accounting Foundation, University of Sydney	29	50