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

Citation Profile [Updated: 2025-01-21 17:37:07]

5 Years H Index

Impact Factor (IF)

0.28

5 Years IF

0.45

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	331	6	6	45	4	45	4	1	16.7	2	0.09	0.13
1999	0.12	0.31	0.15	0.15	31	98	254	15	21	57	7	67	10		0		0	0.15
2000	0.19	0.36	0.11	0.11	31	129	189	14	35	53	10	98	11		0		0	0.16
2001	0.08	0.39	0.09	0.09	24	153	88	14	49	62	5	129	11	7	50		0	0.17
2002	0.11	0.41	0.08	0.07	26	179	108	15	64	55	6	143	10		0	1	0.04	0.21
2003	0.1	0.44	0.16	0.18	32	211	270	33	97	50	5	134	24	6	18.2	1	0.03	0.22
2004	0.09	0.49	0.12	0.13	39	250	146	30	127	58	5	144	18	7	23.3		0	0.22
2005	0.15	0.51	0.25	0.14	31	281	184	70	197	71	11	152	21	6	8.6		0	0.24
2006	0.1	0.51	0.23	0.12	53	334	638	76	273	70	7	152	18	3	3.9	6	0.11	0.23
2007	0.13	0.46	0.26	0.18	40	374	290	99	372	84	11	181	33	4	4		0	0.2
2008	0.22	0.49	0.25	0.18	30	404	224	101	473	93	20	195	35	1	1	4	0.13	0.23
2009	0.33	0.48	0.32	0.31	32	436	210	139	612	70	23	193	59	1	0.7	1	0.03	0.24
2010	0.26	0.48	0.37	0.36	33	469	470	175	787	62	16	186	67	12	6.9	11	0.33	0.21
2011	0.28	0.52	0.33	0.37	28	497	361	163	950	65	18	188	69	4	2.5	4	0.14	0.24
2012	0.34	0.52	0.45	0.41	29	526	203	235	1185	61	21	163	67	7	3	2	0.07	0.22
2013	0.37	0.56	0.45	0.45	30	556	267	249	1434	57	21	152	68	8	3.2	5	0.17	0.24
2014	0.49	0.55	0.55	0.62	31	587	250	323	1757	59	29	152	94	25	7.7	2	0.06	0.23
2015	0.54	0.55	0.57	0.69	42	629	201	359	2116	61	33	151	104	13	3.6	4	0.1	0.23
2016	0.38	0.52	0.55	0.5	40	669	241	364	2482	73	28	160	80	10	2.7	1	0.03	0.21
2017	0.44	0.54	0.57	0.61	37	706	299	405	2887	82	36	172	105	31	7.7	7	0.19	0.22
2018	0.68	0.55	0.69	0.66	38	744	236	516	3403	77	52	180	119	27	5.2	8	0.21	0.23
2019	0.72	0.56	0.56	0.61	36	780	146	438	3841	75	54	188	115	1	0.2	2	0.06	0.23
2020	0.7	0.67	0.69	0.84	35	815	62	559	4400	74	52	193	162		0	4	0.11	0.32
2021	0.56	0.79	0.65	0.85	35	850	49	550	4950	71	40	186	158		0	3	0.09	0.29
2022	0.39	0.83	0.64	0.77	40	890	29	568	5518	70	27	181	139		0	4	0.1	0.25
2023	0.32	0.82	0.48	0.53	35	925	6	443	5961	75	24	184	98		0	1	0.03	0.23
2024	0.28		0.4	0.45	32	957	0	381	6342	75	21	181	82		0		0

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	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	296
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	121
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	106
4	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	106
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	103
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	102
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	100
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	93
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	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
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	75
12	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	75
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	71
15	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
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	59
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	58
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	58
19	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	58
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	57
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	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
23	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	46
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	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
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	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	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	39
30	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	38
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	38
32	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	37
33	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	37
34	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	37
35	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
36	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
37	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	35
38	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	35
39	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	35
40	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
41	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	34
42	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	33
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	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
46	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	31
47	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
48	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
49	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
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	28

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	29
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	24
3	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	15
4	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	15
5	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	14
6	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	13
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	12
8	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	11
9	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	11
10	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	11
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	10
12	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
13	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
14	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
15	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	8
16	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	8
17	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	7
18	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	7
19	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	7
20	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
21	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
22	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
23	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	7
24	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	6
25	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	6
26	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	6
27	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	6
28	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	6
29	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
30	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	6
31	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	6
32	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	6
33	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	6
34	2014	The audit expectation gap: existence, causes, and the impact of changes. (2014). Ruhnke, Klaus ; Schmidt, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:572-601. Full description at Econpapers \|\| Download paper	5
35	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	5
36	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	5
37	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
38	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
39	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	5
40	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	5
41	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	5
42	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	5
43	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	5
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	5
45	2020	The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers. (2020). Stadler, Christian ; Napier, Christopher J. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:5:p:474-503. Full description at Econpapers \|\| Download paper	5
46	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	5
47	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	5
48	2005	The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. (2005). Agbejule, Adebayo . In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:295-305. Full description at Econpapers \|\| Download paper	5
49	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	5
50	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	5

Citing documents used to compute impact factor: 21

Year	Title
2024
2024
2024
2024
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	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	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	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). Yan, Yue ; 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
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

Recent citations

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

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	67	172
2	Journal of International Accounting, Auditing and Taxation / Elsevier	19	164
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	125
4	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	32	115
5	The British Accounting Review / Elsevier	40	88
6	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	57	69
7	International Journal of Disclosure and Governance / Palgrave Macmillan	9	64
8	International Review of Financial Analysis / Elsevier	71	59
9	Review of Quantitative Finance and Accounting / Springer	35	51
10	Accounting, Organizations and Society / Elsevier	92	44
11	Abacus / Accounting Foundation, University of Sydney	28	42