Citation analysis for Accounting, Auditing & Accountability Journal / Emerald Group Publishing Limited

Citation Profile [Updated: 2026-03-14 21:09:38]

5 Years H Index

Impact Factor (IF)

0.12

5 Years IF

0.24

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
1990	0	0.1	0	0	12	12	12		0	19		19			0		0	0.05
1991	0	0.11	0	0	21	33	26		0	23		31			0		0	0.06
1992	0	0.12	0	0	27	60	27		0	33		52			0		0	0.06
1993	0	0.13	0	0	21	81	9		0	48		79			0		0	0.06
1994	0	0.14	0.01	0	19	100	16	1	1	48		92			0		0	0.07
1995	0	0.22	0	0	20	120	39		1	40		100			0		0	0.1
1996	0	0.25	0	0	30	150	79		1	39		108			0		0	0.11
1997	0	0.24	0	0	28	178	40		1	50		117			0		0	0.11
1998	0	0.27	0	0	24	202	28		1	58		118			0		0	0.13
1999	0	0.29	0	0	32	234	35		1	52		121			0		0	0.14
2000	0	0.34	0	0	28	262	62		1	56		134			0		0	0.16
2001	0	0.38	0.01	0	24	286	46		3	60		142			0		0	0.17
2002	0	0.39	0	0	28	314	80		3	52		136			0		0	0.2
2003	0	0.43	0	0.01	32	346	72	1	4	52		136	1		0		0	0.21
2004	0.02	0.47	0.01	0.01	27	373	52	2	6	60	1	144	1		0		0	0.21
2005	0	0.51	0.01	0.01	52	425	40	3	9	59		139	1		0		0	0.23
2006	0	0.49	0.02	0	75	500	627	11	20	79		163		7	63.6	11	0.15	0.22
2007	0.06	0.44	0.03	0.04	81	581	775	18	39	127	8	214	8	13	72.2	7	0.09	0.2
2008	0.35	0.47	0.22	0.2	108	689	952	154	193	156	54	267	54	57	37	29	0.27	0.22
2009	0.32	0.46	0.18	0.23	118	807	592	144	337	189	60	343	79	63	43.8	15	0.13	0.23
2010	0.26	0.46	0.26	0.24	101	908	581	233	570	226	58	434	104	40	17.2	22	0.22	0.2
2011	0.23	0.51	0.26	0.27	111	1019	545	265	838	219	51	483	130	47	17.7	15	0.14	0.23
2012	0.14	0.5	0.21	0.21	130	1149	522	238	1076	212	29	519	111	2	0.8	7	0.05	0.21
2013	0.17	0.54	0.23	0.19	96	1245	564	284	1361	241	41	568	107		0	3	0.03	0.24
2014	0.13	0.53	0.26	0.2	106	1351	681	345	1706	226	29	556	112		0	6	0.06	0.22
2015	0.23	0.52	0.28	0.23	100	1451	594	408	2114	202	47	544	127		0	2	0.02	0.22
2016	0.28	0.5	0.31	0.25	106	1557	534	475	2589	206	58	543	135		0	6	0.06	0.2
2017	0.29	0.52	0.36	0.28	71	1628	568	593	3182	206	60	538	151	2	0.3	11	0.15	0.21
2018	0.45	0.53	0.46	0.46	99	1727	481	786	3968	177	80	479	221		0	9	0.09	0.22
2019	0.58	0.54	0.51	0.45	104	1831	337	927	4895	170	99	482	217		0	2	0.02	0.21
2020	0.53	0.64	0.59	0.57	91	1922	297	1140	6035	203	107	480	272		0	12	0.13	0.3
2021	0.46	0.74	0.64	0.62	124	2046	224	1303	7338	195	90	471	290		0	4	0.03	0.27
2022	0.4	0.73	0.58	0.6	80	2126	97	1228	8566	215	85	489	294		0	1	0.01	0.22
2023	0.47	0.69	0.8	0.46	92	2218	33	1773	10339	204	95	498	231		0	2	0.02	0.2
2024	0.35	0.81	0.6	0.46	67	2285	10	1382	11721	172	60	491	226		0	2	0.03	0.23
2025	0.12		0.37	0.24	23	2308	2	843	12564	159	19	454	111		0	5	0.22

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	2008	Corporate social reporting and reputation risk management. (2008). MONEVA, JOSE ; Larrinaga, Carlos ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:3:p:337-361. Full description at Econpapers \|\| Download paper	154
2	2014	Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1042-1067. Full description at Econpapers \|\| Download paper	147
3	2013	Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2013:i:7:p:1036-1071. Full description at Econpapers \|\| Download paper	139
4	2010	Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846. Full description at Econpapers \|\| Download paper	123
5	2012	Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2012). Lanis, Roman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2012:i:1:p:75-100. Full description at Econpapers \|\| Download paper	122
6	2016	On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:5:p:767-801. Full description at Econpapers \|\| Download paper	118
7	2008	Motivations for an organisation within a developing country to report social responsibility information. (2008). Islam, Muhammad ; Deegan, Craig. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:6:p:850-874. Full description at Econpapers \|\| Download paper	101
8	2008	Corporate governance, accountability and mechanisms of accountability: an overview. (2008). Brennan, Niamh ; Solomon, Jill. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:7:p:885-906. Full description at Econpapers \|\| Download paper	93
9	2018	Achieving the United Nations Sustainable Development Goals. (2018). Unerman, Jeffrey ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-05-2017-2929. Full description at Econpapers \|\| Download paper	91
10	2007	Engaging with organisations in pursuit of improved sustainability accounting and performance. (2007). Larrinaga, Carlos ; Adams, Carol ; Larrinaga-Gonzalez, Carlos . In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:333-355. Full description at Econpapers \|\| Download paper	84
11	2014	Integrated Reporting and internal mechanisms of change. (2014). Higgins, Colin ; Stubbs, Wendy. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1068-1089. Full description at Econpapers \|\| Download paper	82
12	2007	The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. (2007). Owen, David L. ; Belal, Ataur Rahman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:472-494. Full description at Econpapers \|\| Download paper	79
13	2016	On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-01-2015-1939. Full description at Econpapers \|\| Download paper	78
14	2014	Integrated reporting: On the need for broadening out and opening up. (2014). Brown, Judy ; Dillard, Jesse. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1120-1156. Full description at Econpapers \|\| Download paper	75
15	2007	Theorizing engagement: the potential of a critical dialogic approach. (2007). Brown, Judy ; Bebbington, Jan ; Thomson, Ian ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:3:p:356-381. Full description at Econpapers \|\| Download paper	74
16	2006	Do financial markets care about social and environmental disclosure?: Further evidence and exploration from the UK. (2006). Gray, Rob ; Sinclair, Donald ; Power, David ; Murray, Alan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:2:p:228-255. Full description at Econpapers \|\| Download paper	73
17	2006	Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory. (2006). Magness, Vanessa. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:540-563. Full description at Econpapers \|\| Download paper	73
18	2008	Public sector to public services: 20 years of âcontextualâ accounting research. (2008). Broadbent, Jane ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:2:p:129-169. Full description at Econpapers \|\| Download paper	72
19	2011	An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system. (2011). Wahyuni, Dina ; Rankin, Michaela ; Windsor, Carolyn. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:24:y:2011:i:8:p:1037-1070. Full description at Econpapers \|\| Download paper	71
20	2007	Drivers of corporate voluntary disclosure. (2007). Kumar, Kamalesh ; Boesso, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:2:p:269-296. Full description at Econpapers \|\| Download paper	69
21	2009	Words not actions! The ideological role of sustainable development reporting. (2009). Walton, Sara ; Milne, Markus J. ; Tregidga, Helen. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:8:p:1211-1257. Full description at Econpapers \|\| Download paper	67
22	2006	Differential patterns of textual characteristics and company performance in the chairmans statement. (2006). Jones, Michael John ; Clatworthy, Mark A.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:493-511. Full description at Econpapers \|\| Download paper	67
23	2010	Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:868-889. Full description at Econpapers \|\| Download paper	66
24	2009	Management accounting in less developed countries: what is known and needs knowing. (2009). tsamenyi, mathew ; Hopper, Trevor ; Uddin, Shahzad ; Wickramasinghe, Danture. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:3:p:469-514. Full description at Econpapers \|\| Download paper	65
25	2017	The quality of sustainability reports and impression management. (2017). Boiral, Olivier ; Diouf, Dominique. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2015-2044. Full description at Econpapers \|\| Download paper	65
26	2008	Chronicles of wasted time?. (2008). Owen, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:21:y:2008:i:2:p:240-267. Full description at Econpapers \|\| Download paper	62
27	2007	Audit committee effectiveness: informal processes and behavioural effects. (2007). Turley, Stuart ; Zaman, Mahbub. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:5:p:765-788. Full description at Econpapers \|\| Download paper	62
28	2010	Environmental management accounting and innovation: an exploratory analysis. (2010). Moulang, Carly ; Hendro, Bayu ; Ferreira, Aldonio. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:920-948. Full description at Econpapers \|\| Download paper	60
29	2006	Private social, ethical and environmental disclosure. (2006). Solomon, Jill Frances. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:4:p:564-591. Full description at Econpapers \|\| Download paper	59
30	2015	CSR disclosure: the more things changeâ¦?. (2015). Roberts, Robin W ; Michelon, Giovanna ; Patten, Dennis M ; Cho, Charles H. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:1:p:14-35. Full description at Econpapers \|\| Download paper	57
31	2006	The emancipatory potential of online reporting: The case of counter accounting. (2006). Gallhofer, Sonja ; Haslam, Jim ; Monk, Elizabeth ; Roberts, Clare. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:5:p:681-718. Full description at Econpapers \|\| Download paper	55
32	2006	NGOs, civil society and accountability: making the people accountable to capital. (2006). Gray, Rob ; Bebbington, Jan ; Collison, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:3:p:319-348. Full description at Econpapers \|\| Download paper	55
33	2015	Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:7:p:1047-1074. Full description at Econpapers \|\| Download paper	54
34	2009	Initiating sustainable development reporting: evidence from New Zealand. (2009). Bebbington, Jan ; Higgins, Colin ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:4:p:588-625. Full description at Econpapers \|\| Download paper	54
35	2014	Walking the talk(s): Organisational narratives of integrated reporting. (2014). Higgins, Colin ; Stubbs, Wendy ; Love, Tyron. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1090-1119. Full description at Econpapers \|\| Download paper	54
36	2009	Social disclosure, legitimacy theory and the role of the state. (2009). Larrinaga, Carlos ; Archel, Pablo ; Husillos, Javier ; Spence, Crawford. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:8:p:1284-1307. Full description at Econpapers \|\| Download paper	52
37	2014	Motivations for issuing standalone CSR reports: a survey of Canadian firms. (2014). Mahoney, Lois S. ; Thorne, Linda ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:4:p:686-714. Full description at Econpapers \|\| Download paper	49
38	2007	Social and environmental reporting and hegemonic discourse. (2007). Spence, Crawford. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:20:y:2007:i:6:p:855-882. Full description at Econpapers \|\| Download paper	48
39	2012	Corporate disclosure of environmental capital expenditures. (2012). Freedman, Martin ; Patten, Dennis M. ; Cho, Charles H.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:25:y:2012:i:3:p:486-507. Full description at Econpapers \|\| Download paper	47
40	2018	Evaluating the integrated reporting journey: insights, gaps and agendas for future research. (2018). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2018-3446. Full description at Econpapers \|\| Download paper	47
41	2006	Theorising accountability for NGO advocacy. (2006). Unerman, Jeffrey ; O'Dwyer, Brendan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:19:y:2006:i:3:p:349-376. Full description at Econpapers \|\| Download paper	47
42	2017	Accounting, accountability, social media and big data: revolution or hype?. (2017). Cuganesan, Suresh ; Arnaboldi, Michela ; Busco, Cristiano. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2017-2880. Full description at Econpapers \|\| Download paper	44
43	2011	Impression management and retrospective senseâmaking in corporate narratives. (2011). Merkl-Davies, Doris ; McLeay, Stuart ; Brennan, Niamh. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:24:y:2011:i:3:p:315-344. Full description at Econpapers \|\| Download paper	44
44	2013	Power and performance. (2013). Modell, Sven ; Yang, Chunlei. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2013:i:1:p:101-132. Full description at Econpapers \|\| Download paper	44
45	2017	Conceptualising the contemporary corporate value creation process. (2017). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2016-2529. Full description at Econpapers \|\| Download paper	43
46	1996	Some determinants of social and environmental disclosures in New Zealand companies. (1996). Milne, Markus J ; Hackston, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579610109987. Full description at Econpapers \|\| Download paper	43
47	2016	The use of social media for engaging stakeholders in sustainability reporting. (2016). Bellucci, Marco ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:6:p:985-1011. Full description at Econpapers \|\| Download paper	43
48	2011	Private climate change reporting: an emerging discourse of risk and opportunity?. (2011). Norton, Simon D. ; Joseph, Nathan L. ; Solomon, Jill F.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:24:y:2011:i:8:p:1119-1148. Full description at Econpapers \|\| Download paper	41
49	2009	Methodological Insights. (2009). Brennan, Niamh ; Guillamon-Saorin, Encarna ; Pierce, Aileen. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:22:y:2009:i:5:p:789-832. Full description at Econpapers \|\| Download paper	41
50	2015	Mandatory corporate social responsibility assurance practices. (2015). Eccles, Neil Stuart ; Ackers, Barry. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:28:y:2015:i:4:p:515-550. Full description at Econpapers \|\| Download paper	40

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

#	Year	Title	Cited
1	2016	On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-01-2015-1939. Full description at Econpapers \|\| Download paper	49
2	2010	Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080144. Full description at Econpapers \|\| Download paper	24
3	1996	Some determinants of social and environmental disclosures in New Zealand companies. (1996). Milne, Markus J ; Hackston, David. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579610109987. Full description at Econpapers \|\| Download paper	24
4	2013	Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2012-00998. Full description at Econpapers \|\| Download paper	23
5	2008	Corporate social reporting and reputation risk management. (2008). Moneva, Jose M ; Bebbington, Jan ; Larrinaga, Carlos. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810863932. Full description at Econpapers \|\| Download paper	20
6	2015	Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. (2015). Figge, Frank ; Patten, Dennis M ; Hoepner, Andreas G ; Liesen, Andrea. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-12-2013-1547. Full description at Econpapers \|\| Download paper	19
7	2016	On the shoulders of giants: undertaking a structured literature review in accounting. (2016). Massaro, Maurizio ; Dumay, John ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:29:y:2016:i:5:p:767-801. Full description at Econpapers \|\| Download paper	19
8	2014	Domain theory and method theory in management accounting research. (2014). Lukka, Kari ; Vinnari, Eija. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2013-1265. Full description at Econpapers \|\| Download paper	18
9	2020	Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting. (2020). Unerman, Jeffrey ; O'Dwyer, Brendan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-02-2020-4445. Full description at Econpapers \|\| Download paper	17
10	2014	Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:27:y:2014:i:7:p:1042-1067. Full description at Econpapers \|\| Download paper	16
11	2014	Integrated Reporting: Insights, gaps and an agenda for future research. (2014). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-06-2014-1736. Full description at Econpapers \|\| Download paper	16
12	2012	Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2012). Lanis, Roman. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2012:i:1:p:75-100. Full description at Econpapers \|\| Download paper	15
13	2016	The use of social media for engaging stakeholders in sustainability reporting. (2016). Bellucci, Marco ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-08-2014-1797. Full description at Econpapers \|\| Download paper	14
14	1999	Exploring the reliability of social and environmental disclosures content analysis. (1999). Adler, Ralph W ; Milne, Markus J. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579910270138. Full description at Econpapers \|\| Download paper	14
15	2014	Integrated reporting: On the need for broadening out and opening up. (2014). Brown, Judy ; Dillard, Jesse. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2013-1313. Full description at Econpapers \|\| Download paper	14
16	2002	Internal organisational factors influencing corporate social and ethical reporting. (2002). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570210418905. Full description at Econpapers \|\| Download paper	13
17	2014	Motivations for issuing standalone CSR reports: a survey of Canadian firms. (2014). Mahoney, Lois S ; Thorne, Linda ; Manetti, Giacomo. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-07-2013-1393. Full description at Econpapers \|\| Download paper	13
18	2008	Corporate governance, accountability and mechanisms of accountability: an overview. (2008). Brennan, Niamh M ; Solomon, Jill. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810907401. Full description at Econpapers \|\| Download paper	13
19	2010	Sustainability accounting and reporting: fad or trend?. (2010). Schaltegger, Stefan ; Burritt, Roger L.. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846. Full description at Econpapers \|\| Download paper	13
20	2003	Risk management: The reinvention of internal control and the changing role of internal audit. (2003). Page, Michael ; Spira, Laura F. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570310492335. Full description at Econpapers \|\| Download paper	13
21	2010	Environmental management accounting and innovation: an exploratory analysis. (2010). Moulang, Carly ; Hendro, Bayu ; Ferreira, Aldonio. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080180. Full description at Econpapers \|\| Download paper	12
22	2020	Advancing research into accounting and the UN Sustainable Development Goals. (2020). Unerman, Jeffrey ; Bebbington, Jan. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-05-2020-4556. Full description at Econpapers \|\| Download paper	12
23	2021	Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value. (2021). Adams, Carol ; Abhayawansa, Subhash ; Neesham, Cristina. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-07-2020-4667. Full description at Econpapers \|\| Download paper	12
24	2015	CSR disclosure: the more things changeâ¦?. (2015). Roberts, Robin W ; Michelon, Giovanna ; Patten, Dennis M ; Cho, Charles H. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-12-2013-1549. Full description at Econpapers \|\| Download paper	12
25	2004	The ethical, social and environmental reportingâperformance portrayal gap. (2004). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570410567791. Full description at Econpapers \|\| Download paper	12
26	2017	Conceptualising the contemporary corporate value creation process. (2017). Adams, Carol. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2016-2529. Full description at Econpapers \|\| Download paper	12
27	2010	Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571011080162. Full description at Econpapers \|\| Download paper	11
28	2007	Theorizing engagement: the potential of a critical dialogic approach. (2007). Brown, Judy ; Bebbington, Jan ; Thomson, Ian ; Frame, Bob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570710748544. Full description at Econpapers \|\| Download paper	11
29	2009	Social disclosure, legitimacy theory and the role of the state. (2009). Archel, Pablo ; Husillos, Javier ; Spence, Crawford ; Larrinaga, Carlos. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570910999319. Full description at Econpapers \|\| Download paper	11
30	1995	Corporate social and environmental reporting. (1995). Lavers, Simon ; Gray, Rob ; Kouhy, Reza. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579510146996. Full description at Econpapers \|\| Download paper	10
31	2001	The effect of thematic structure on the variability of annual report readability. (2001). Clatworthy, Mark ; Jones, Michael John. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570110399890. Full description at Econpapers \|\| Download paper	10
32	2021	Management controls and crisis: evidence from the banking sector. (2021). Rikhardsson, Pall ; Christensen, Leif ; Batt, Catherine E ; Rohde, Carsten. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-01-2020-4400. Full description at Econpapers \|\| Download paper	10
33	2021	Global supply chains after COVID-19: the end of the road for neoliberal globalisation?. (2021). Free, Clinton ; Hecimovic, Angela. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-06-2020-4634. Full description at Econpapers \|\| Download paper	10
34	2017	Accounting, accountability, social media and big data: revolution or hype?. (2017). Cuganesan, Suresh ; Arnaboldi, Michela ; Busco, Cristiano. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-03-2017-2880. Full description at Econpapers \|\| Download paper	10
35	2013	Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. (2013). Boiral, Olivier. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:v:26:y:2013:i:7:p:1036-1071. Full description at Econpapers \|\| Download paper	9
36	2006	Differential patterns of textual characteristics and company performance in the chairmans statement. (2006). Clatworthy, Mark ; Jones, Michael John. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570610679100. Full description at Econpapers \|\| Download paper	9
37	2018	The use of optimistic tone by narcissistic CEOs. (2018). Jaeschke, Reemda ; Lopatta, Kerstin ; Maas, Karen ; Buchholz, Frerich. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-11-2015-2292. Full description at Econpapers \|\| Download paper	9
38	2006	Social, environmental and sustainability reporting and organisational value creation?. (2006). Gray, Rob. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570610709872. Full description at Econpapers \|\| Download paper	9
39	2000	Methodological issues â Reflections on quantification in corporate social reporting content analysis. (2000). Unerman, Jeffrey. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570010353756. Full description at Econpapers \|\| Download paper	9
40	2013	Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. (2013). Lanis, Roman ; Richardson, Grant. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513571311285621. Full description at Econpapers \|\| Download paper	9
41	2018	Evaluating the integrated reporting journey: insights, gaps and agendas for future research. (2018). Rinaldi, Leonardo ; Unerman, Jeffrey ; de Villiers, Charl. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-04-2018-3446. Full description at Econpapers \|\| Download paper	9
42	2008	Public sector to public services: 20 years of âcontextualâ accounting research. (2008). Broadbent, Jane ; Guthrie, James. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810854383. Full description at Econpapers \|\| Download paper	9
43	2022	Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking. (2022). Lehner, Othmar Manfred ; Ittonen, Kim ; Silvola, Hanna ; Strom, Eva ; Wuhrleitner, Alena. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-09-2020-4934. Full description at Econpapers \|\| Download paper	9
44	2008	Mothering or auditing? The case of two Big Four in France. (2008). Dambrin, Claire ; Lambert, Caroline. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570810872897. Full description at Econpapers \|\| Download paper	8
45	2017	Big Data and corporate reporting: impacts and paradoxes. (2017). von Alberti-Alhtaybat, Larissa ; Al-Htaybat, Khaldoon. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:aaaj-07-2015-2139. Full description at Econpapers \|\| Download paper	8
46	2000	The chairmanâs statement â A content analysis of discretionary narrative disclosures. (2000). Taffler, Richard J ; Smith, Malcolm. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570010353738. Full description at Econpapers \|\| Download paper	8
47	2002	An examination of the corporate social and environmental disclosures of BHP from 1983â1997. (2002). Rankin, Michaela ; Tobin, John ; Deegan, Craig. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570210435861. Full description at Econpapers \|\| Download paper	8
48	2005	Mandatory environmental disclosures in a legitimacy theory context. (2005). Mobus, Janet Luft. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513570510609333. Full description at Econpapers \|\| Download paper	8
49	1997	The materiality of environmental information to users of annual reports. (1997). Rankin, Michaela ; Deegan, Craig. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579710367485. Full description at Econpapers \|\| Download paper	7
50	1998	Annual report readability variability: tests of the obfuscation hypothesis. (1998). Courtis, John K. In: Accounting, Auditing & Accountability Journal. RePEc:eme:aaajpp:09513579810231457. Full description at Econpapers \|\| Download paper	7

Citing documents used to compute impact factor: 19

Year	Title
2025	A Novel Approach to the Operationalization of Corporate Local Embeddedness: Cultural Perspectives on Narratives as Indicators. (2025). Zsuzsanna, Plffy. In: European Journal of Interdisciplinary Studies. RePEc:jis:ejistu:y:2025:i:01:id:560. Full description at Econpapers \|\| Download paper
2025	Sustainability at the Intersection: A Bibliometric Analysis of the Impact of Social Movements on Environmental Activism from 1998 to 2025. (2025). Coman, Claudiu ; Gherhes, Vasile ; Bucs, Anna ; Rad, Dana. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:13:p:5741-:d:1684795. Full description at Econpapers \|\| Download paper
2025	Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends. (2025). Haris, Syafiq Abdul ; Adnan, Nur Syuhada ; Ahmad, Suraya ; Mohd, Noor Emilina ; Azfar, Muhammad Shaqif. In: Information Management and Business Review. RePEc:rnd:arimbr:v:17:y:2025:i:2:p:1-14. Full description at Econpapers \|\| Download paper
2025	A theoretical exploration of positionality and âInterrelated Shadowsâ in management accounting field research. (2025). Delfino, Gianluca F. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s104523542500005x. Full description at Econpapers \|\| Download paper
2025	The Connectivity Between Content Elements and SDGs in the South African Banking Industry. (2025). van Wyk, Milan Heckroodt ; de Wet, Milan Christian. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2572-:d:1612617. Full description at Econpapers \|\| Download paper
2025	Factors Influencing Corporate Governance: A Structured Literature Review. (2025). Aurelia, Tefnescu ; Mdlina, Preda ; Cosmina, Pitulice Ileana. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:277-293:n:1001. Full description at Econpapers \|\| Download paper
2025	Evaluating the influence of the beyond budgeting approach on the financial performance of the non-ferrous metal industry in South Africa. (2025). Boschetti, Carlo ; Mahohoma, Tinaye. In: International Journal of Research in Business and Social Science (2147-4478). RePEc:rbs:ijbrss:v:14:y:2025:i:5:p:189-198. Full description at Econpapers \|\| Download paper
2025	Technology, Behavior, and Governance: Far Away, Yet So Close! A Comprehensive Review of the Sustainable Mobility and Transportation Literature. (2025). Kanakis, Ioannis ; Arapostathis, Stathis ; Rozakis, Stelios. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:9:p:4228-:d:1650796. Full description at Econpapers \|\| Download paper
2025	Accounting for the Stars: Changing Financial Practices in the Space Industry. (2025). Liliana, Ionescu-Feleag ; Vlad-Andrei, Porumb ; Maria, Rndau Snziana ; Oana-Cristina, Stoica. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:167-183:n:1003. Full description at Econpapers \|\| Download paper
2025	Fostering Organizational Loyalty in Preschool Teachers: The Role of Sustainable Workplace, Social Responsibility, and Leadership. (2025). Chen, Ru-Si ; Chang, I-Hsiung. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:7:p:3081-:d:1624709. Full description at Econpapers \|\| Download paper
2025	Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and womenâs empowerment through participatory action research. (2025). Dillard, Jesse ; Brown, Judy ; Tanima, Farzana Aman. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000856. Full description at Econpapers \|\| Download paper
2025	On professional destabilization and accounting self-regulation. (2025). Huxley, Zachary ; Brivot, Marion. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924000970. Full description at Econpapers \|\| Download paper
2025	What makes a rating useable? Shifting epistemic practices in the ESG rating field. (2025). van Weeren, Michelle ; Bluntz, Clarence. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:114:y:2025:i:c:s0361368225000108. Full description at Econpapers \|\| Download paper
2025	Linking Walkable Urbanism and Hiking Tourism in a Mountainous Metropolitan City. (2025). Jeong, Chul ; Kim, Lankyung. In: Land. RePEc:gam:jlands:v:14:y:2025:i:9:p:1857-:d:1747279. Full description at Econpapers \|\| Download paper
2025	Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity. (2025). de Oliveira, Elisabeth ; de Castro, Silvia Pereira ; Vera-Colina, Mary Anal ; Resende, Joao Paulo. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000844. Full description at Econpapers \|\| Download paper
2025	Classical Marxist accounting research: A literature review and directions for future research. (2025). Lanka, Sanjay ; Smyth, Stewart ; Mantzari, Elisavet. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235425000024. Full description at Econpapers \|\| Download paper
2025	Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession. (2025). Deliu, Delia ; Labaditis, Andreea ; Tiron-Tudor, Adriana. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:215:y:2025:i:c:s0040162525001362. Full description at Econpapers \|\| Download paper
2025	LEVEL UP! THE AI ACCOUNTING COMPETENCY MATRIX. A PROPOSAL FOR DEVELOPING THE SKILLS OF MODERN ACCOUNTING PROFESSIONALS. (2025). Iura, Andreea ; Trk, Rka Melinda ; Bogdan, Victoria. In: Annals of Faculty of Economics. RePEc:ora:journl:v:34:y:2025:i:1:p:322-337. Full description at Econpapers \|\| Download paper
2025	Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship. (2025). Alazzeh, Dalia ; Uddin, Shahzad. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000832. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Policy silences in Nordic-Arctic energy transitions: A topic-modelling study. (2025). Junkka, Johan ; Vikstrm, Hanna ; Mrald, Erland. In: Energy Policy. RePEc:eee:enepol:v:206:y:2025:i:c:s0301421525002538. Full description at Econpapers \|\| Download paper
2025	An Information Architecture for the European Sustainability Reporting Standards (ESRS). (2025). Fragidis, Garyfallos ; Papafloratos, Triantafyllos. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:17:p:7675-:d:1732718. Full description at Econpapers \|\| Download paper
2025	Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector. (2025). Nativio, Angela. In: Working Papers. RePEc:vnm:wpdman:227. Full description at Econpapers \|\| Download paper

Recent citations received in 2024

Year	Citing document
2024	Sustainability Management Accounting in Urban Development: A Case Study of an Egyptian State-Owned Enterprise. (2024). Mutiganda, Jean Claude ; Zeenalabden, Loai Ali. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:18:p:8235-:d:1482912. Full description at Econpapers \|\| Download paper
2024	Environmental Accounting and Sustainability: A Meta-Synthesis. (2024). Sundarasen, Sheela ; Rajagopalan, Usha ; Alsmady, Ahnaf Ali. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:21:p:9341-:d:1508063. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping. (2023). Giorgino, Maria Cleofe ; Barnab, Federico ; Kunc, Martin. In: System Dynamics Review. RePEc:bla:sysdyn:v:39:y:2023:i:4:p:299-335. Full description at Econpapers \|\| Download paper
2023	Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as PunishmentâA Comprehensive Study of Taxes as Service or Strain. (2023). Mohammed, Hunar ; Tangl, Anita. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2023:i:1:p:5-:d:1304504. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Research on the implication of artificial intelligence in accounting subfields: current research trends from bibliometric analysis, and research directions. (2022). el Mezouari, Said ; Ayad, Meryem. In: Post-Print. RePEc:hal:journl:hal-05138659. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	35	1244
2	Sustainability / MDPI	75	647
3	The British Accounting Review / Elsevier	44	306
4	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	41	251
5	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	62	238
6	Business Strategy and the Environment / Wiley Blackwell	84	224
7	Journal of Business Ethics / Springer	127	215
8	Accounting, Organizations and Society / Elsevier	96	139
9	Post-Print / HAL	217	130
10	Journal of Management & Governance / Springer	33	128
11	Australian Accounting Review / CPA Australia	25	114