Accounting Research Journal / Emerald Group Publishing Limited
Citation Profile [Updated: 2026-03-14 21:09:38]
5 Years H Index
13
Impact Factor (IF)
0.41
5 Years IF
0.32
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
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2005 | 0 | 0.51 | 0 | 0 | 20 | 20 | 22 | 0 | 0 | 0 | 0 | 0 | 0.23 | |||||
| 2006 | 0 | 0.49 | 0 | 0 | 12 | 32 | 8 | 0 | 20 | 20 | 0 | 0 | 0.22 | |||||
| 2007 | 0 | 0.44 | 0.05 | 0 | 32 | 64 | 12 | 3 | 3 | 32 | 32 | 3 | 100 | 3 | 0.09 | 0.2 | ||
| 2008 | 0 | 0.47 | 0.01 | 0 | 32 | 96 | 39 | 4 | 44 | 64 | 0 | 0 | 0.22 | |||||
| 2009 | 0 | 0.46 | 0.06 | 0.05 | 31 | 127 | 63 | 8 | 12 | 64 | 96 | 5 | 5 | 62.5 | 0 | 0.23 | ||
| 2010 | 0.06 | 0.46 | 0.06 | 0.06 | 34 | 161 | 64 | 10 | 22 | 63 | 4 | 127 | 8 | 0 | 0 | 0.2 | ||
| 2011 | 0.06 | 0.51 | 0.06 | 0.04 | 30 | 191 | 24 | 11 | 33 | 65 | 4 | 141 | 6 | 2 | 18.2 | 0 | 0.23 | |
| 2012 | 0.02 | 0.5 | 0.02 | 0.03 | 30 | 221 | 75 | 5 | 38 | 64 | 1 | 159 | 4 | 0 | 0 | 0.21 | ||
| 2013 | 0.02 | 0.54 | 0.04 | 0.04 | 28 | 249 | 103 | 10 | 48 | 60 | 1 | 157 | 6 | 0 | 0 | 0.24 | ||
| 2014 | 0.09 | 0.53 | 0.07 | 0.1 | 34 | 283 | 13 | 21 | 69 | 58 | 5 | 153 | 16 | 0 | 0 | 0.22 | ||
| 2015 | 0.03 | 0.52 | 0.17 | 0.11 | 32 | 315 | 35 | 53 | 122 | 62 | 2 | 156 | 17 | 0 | 0 | 0.22 | ||
| 2016 | 0.03 | 0.5 | 0.07 | 0.08 | 47 | 362 | 101 | 25 | 147 | 66 | 2 | 154 | 12 | 0 | 0 | 0.2 | ||
| 2017 | 0.11 | 0.52 | 0.1 | 0.13 | 30 | 392 | 55 | 39 | 187 | 79 | 9 | 171 | 22 | 1 | 2.6 | 0 | 0.21 | |
| 2018 | 0.12 | 0.53 | 0.15 | 0.13 | 31 | 423 | 127 | 62 | 249 | 77 | 9 | 171 | 22 | 0 | 0 | 0.22 | ||
| 2019 | 0.23 | 0.54 | 0.16 | 0.17 | 44 | 467 | 115 | 75 | 324 | 61 | 14 | 174 | 29 | 5 | 6.7 | 1 | 0.02 | 0.21 |
| 2020 | 0.24 | 0.64 | 0.19 | 0.19 | 53 | 520 | 103 | 97 | 421 | 75 | 18 | 184 | 35 | 0 | 10 | 0.19 | 0.3 | |
| 2021 | 0.28 | 0.74 | 0.23 | 0.38 | 60 | 580 | 51 | 136 | 557 | 97 | 27 | 205 | 78 | 0 | 1 | 0.02 | 0.27 | |
| 2022 | 0.26 | 0.73 | 0.24 | 0.32 | 12 | 592 | 29 | 143 | 700 | 113 | 29 | 218 | 70 | 0 | 0 | 0.22 | ||
| 2023 | 0.33 | 0.69 | 0.25 | 0.37 | 33 | 625 | 22 | 155 | 855 | 72 | 24 | 200 | 74 | 0 | 3 | 0.09 | 0.2 | |
| 2024 | 0.38 | 0.81 | 0.28 | 0.39 | 36 | 661 | 19 | 183 | 1038 | 45 | 17 | 202 | 79 | 0 | 5 | 0.14 | 0.23 | |
| 2025 | 0.41 | 0.27 | 0.32 | 11 | 672 | 0 | 181 | 1219 | 69 | 28 | 194 | 62 | 0 | 1 | 0.09 |
| 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 | 2013 | Comparison of propensity for carbon disclosure between developing and developed countries. (2013). Lan, Yi-Chen ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:v:26:y:2013:i:1:p:6-34. Full description at Econpapers || Download paper | 61 |
| 2 | 2013 | Comparison of propensity for carbon disclosure between developing and developed countries. (2013). Lan, Yichen ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2012-0024. Full description at Econpapers || Download paper | 31 |
| 3 | 2018 | Corporate governance and carbon transparency: Australian experience. (2018). Lan, Yi-Chen ; Tang, Qingliang ; Elsayih, Jibriel. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2015-0153. Full description at Econpapers || Download paper | 29 |
| 4 | 2018 | Ownership influence and CSR disclosure in China. (2018). Hu, Yuxiao ; Zhu, Yanhui ; Tucker, Jon. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2017-0011. Full description at Econpapers || Download paper | 27 |
| 5 | 2020 | Voluntary assurance of sustainability reporting: evidence from an emerging economy. (2020). Elamer, Ahmed ; Sobhan, Nawreen ; Fletcher, Mary ; Hassan, Abeer. In: Accounting Research Journal. RePEc:eme:arjpps:arj-10-2018-0169. Full description at Econpapers || Download paper | 21 |
| 6 | 2019 | Managerial ownership, board independence and firm performance. (2019). Shan, Yuan George. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2017-0149. Full description at Econpapers || Download paper | 18 |
| 7 | 2016 | Women on the board of directors and corporate tax aggressiveness in Australia. (2016). Lanis, Roman ; Richardson, Grant ; Taylor, Grantley. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:3:p:313-331. Full description at Econpapers || Download paper | 17 |
| 8 | 2016 | Women on the board of directors and corporate tax aggressiveness in Australia. (2016). Lanis, Roman ; Richardson, Grant ; Taylor, Grantley. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2014-0079. Full description at Econpapers || Download paper | 17 |
| 9 | 2012 | Nonâparametric performance measurement of international and Islamic mutual funds. (2012). Hassan, M. Kabir ; Rubio, Jose Francisco ; Merdad, Hesham Jamil. In: Accounting Research Journal. RePEc:eme:arjpps:v:25:y:2012:i:3:p:208-226. Full description at Econpapers || Download paper | 17 |
| 10 | 2018 | Tone disclosure and financial performance: evidence from Egypt. (2018). Hussainey, Khaled ; El-Halaby, Sherif ; Aly, Doaa. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2016-0123. Full description at Econpapers || Download paper | 15 |
| 11 | 2010 | Are socially responsible investment markets worldwide integrated?. (2010). Roca, Eduardo ; Victor S. H. Wong, ; Tularam, Gurudeo Anand. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:3:p:281-301. Full description at Econpapers || Download paper | 13 |
| 12 | 2012 | Desirable generic attributes for accounting graduates into the twentyâfirst century. (2012). Hancock, Phil ; Segal, Naomi ; Kavanagh, Marie ; Kent, Jenny ; Tempone, Irene ; Howieson, Bryan. In: Accounting Research Journal. RePEc:eme:arjpps:v:25:y:2012:i:1:p:41-55. Full description at Econpapers || Download paper | 13 |
| 13 | 2012 | Islamic banks income structure and risk: evidence from GCC countries. (2012). Grassa, Rihab. In: Accounting Research Journal. RePEc:eme:arjpps:v:25:y:2012:i:3:p:227-241. Full description at Econpapers || Download paper | 13 |
| 14 | 2009 | The effect of Enron, Andersen, and SarbanesâOxley on the US market for audit services. (2009). Kim, Sung Soo ; Balsam, Steven ; Asthana, Sharad. In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:1:p:4-26. Full description at Econpapers || Download paper | 13 |
| 15 | 2017 | The impact of government financial assistance on the performance and financing of Australian SMEs. (2017). Worthington, Andrew ; Xiang, Dong. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2014-0034. Full description at Econpapers || Download paper | 12 |
| 16 | 2008 | Corporate governance and the valueârelevance of accounting information. (2008). Azim, Istiaq ; Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:v:21:y:2008:i:2:p:167-194. Full description at Econpapers || Download paper | 12 |
| 17 | 2016 | Consequences of earnings management for corporate reputation. (2016). RodrÃguez-Ariza, Lázaro ; Bermejo-Sanchez, Manuel ; Rodriguez-Ariza, Lazaro ; Martinez-Ferrero, Jennifer. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2015-0017. Full description at Econpapers || Download paper | 12 |
| 18 | 2022 | Corporate board diversity and carbon disclosure: evidence from France. (2022). Lahyani, Fathia Elleuch. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2021-0350. Full description at Econpapers || Download paper | 11 |
| 19 | 2018 | Director workloads, attendance and firm performance. (2018). Gray, Stephen ; Nowland, John. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2016-0023. Full description at Econpapers || Download paper | 11 |
| 20 | 2008 | An investigation of the association between corporate governance, earnings management and the effect of governance reforms. (2008). Hutchinson, Marion R. ; Percy, Majella ; Erkurtoglu, Leyal. In: Accounting Research Journal. RePEc:eme:arjpps:v:21:y:2008:i:3:p:239-262. Full description at Econpapers || Download paper | 11 |
| 21 | 2019 | Ownership types, corporate governance and corporate social responsibility disclosures. (2019). Elamer, Ahmed ; Alshbili, Ibrahem ; Beddewela, Eshani. In: Accounting Research Journal. RePEc:eme:arjpps:arj-03-2018-0060. Full description at Econpapers || Download paper | 11 |
| 22 | 2009 | Board composition and firm performance variance: Australian evidence. (2009). Wang, YI ; Oliver, Judith. In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:2:p:196-212. Full description at Econpapers || Download paper | 10 |
| 23 | 2019 | Board gender composition, dividend policy and COD: the implications of CEO duality. (2019). Benjamin, Samuel Jebaraj ; Biswas, Pallab. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2018-0035. Full description at Econpapers || Download paper | 9 |
| 24 | 2006 | The Effects of Board Characteristics on Earnings Management around Australian CEO Changes. (2006). Mather, Paul ; Ramsay, Alan. In: Accounting Research Journal. RePEc:eme:arjpps:10309610680000680. Full description at Econpapers || Download paper | 9 |
| 25 | 2006 | The Effects of Board Characteristics on Earnings Management around Australian CEO Changes. (2006). Mather, Paul ; Ramsay, Alan. In: Accounting Research Journal. RePEc:eme:arjpps:v:19:y:2006:i:2:p:81-86. Full description at Econpapers || Download paper | 9 |
| 26 | 2010 | Value relevance of alternative accounting performance measures: Australian evidence. (2010). Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:2:p:190-212. Full description at Econpapers || Download paper | 9 |
| 27 | 2020 | Is earnings management associated with corporate environmental disclosure?. (2020). Al-Hajri, Meshari O ; Al-Haddad, Lara Mohammad ; Gerged, Ali Meftah. In: Accounting Research Journal. RePEc:eme:arjpps:arj-05-2018-0082. Full description at Econpapers || Download paper | 9 |
| 28 | 2009 | The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand. (2009). Jiang, Haiyan ; Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:3:p:275-304. Full description at Econpapers || Download paper | 9 |
| 29 | 2005 | Job Satisfaction Dimensions in Public Accounting Practice. (2005). Herbohn, Kathleen. In: Accounting Research Journal. RePEc:eme:arjpps:v:18:y:2005:i:2:p:63-82. Full description at Econpapers || Download paper | 8 |
| 30 | 2010 | Establishing additionality: fraud vulnerabilities in the clean development mechanism. (2010). Drew, Michael. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:3:p:243-253. Full description at Econpapers || Download paper | 8 |
| 31 | 2019 | Corporate voluntary carbon disclosure strategy and carbon performance in the USA. (2019). Datt, Ragini Rina ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2017-0031. Full description at Econpapers || Download paper | 8 |
| 32 | 2019 | The impact of legitimacy threaton the choice of external carbon assurance. (2019). Datt, Ragini Rina ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-03-2017-0050. Full description at Econpapers || Download paper | 8 |
| 33 | 2010 | Coâdeterministic relationship between ownership concentration and corporate performance. (2010). van Zijl, Tony ; al Farooque, Omar ; Dunstan, Keitha ; Karim, Akm Waresul. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:2:p:172-189. Full description at Econpapers || Download paper | 8 |
| 34 | 2016 | Carbon emission risks and management accounting: Australian evidence. (2016). Kumarasiri, Jayanthi ; Jubb, Christine. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:2:p:137-153. Full description at Econpapers || Download paper | 8 |
| 35 | 2021 | Determinants of bank stability in a small island economy: a study of Fiji. (2021). Stauvermann, Peter ; Kumar, Ronald ; Chand, Shasnil. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2020-0140. Full description at Econpapers || Download paper | 8 |
| 36 | 2016 | Hard and soft sustainability disclosures: Australiaâs resources industry. (2016). Ong, Tricia ; Trireksani, Terri ; Djajadikerta, Hadrian Geri. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:2:p:198-217. Full description at Econpapers || Download paper | 7 |
| 37 | 2005 | Job Satisfaction Dimensions in Public Accounting Practice. (2005). Herbohn, Kathleen. In: Accounting Research Journal. RePEc:eme:arjpps:10309610580000676. Full description at Econpapers || Download paper | 7 |
| 38 | 2018 | Do governance mechanisms deter earnings management and promote corporate social responsibility?. (2018). al Farooque, Omar ; Suyono, Eko. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2015-0117. Full description at Econpapers || Download paper | 7 |
| 39 | 2024 | Is audit committee busyness associated with earnings management? The moderating role of foreign ownership. (2024). Mansour, Marwan. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2023-0106. Full description at Econpapers || Download paper | 7 |
| 40 | 2016 | Effect of IFRS adoption on financial reporting quality. (2016). Monem, Reza ; Cybinski, Patti J ; Bodle, Kerry Anne. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:3:p:292-312. Full description at Econpapers || Download paper | 7 |
| 41 | 2012 | Market reactions to qualified audit reports: research approaches. (2012). Ittonen, Kim. In: Accounting Research Journal. RePEc:eme:arjpps:v:25:y:2012:i:1:p:8-24. Full description at Econpapers || Download paper | 7 |
| 42 | 2021 | Do sustainability practices influence financial performance? Evidence from the Nordic financial industry. (2021). Akter, Ruzlin ; Johansson, Jeaneth ; Rahi, Abm Fazle. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2020-0373. Full description at Econpapers || Download paper | 7 |
| 43 | 2015 | Pathways to accountant fraud: Australian evidence and analysis. (2015). Andon, Paul ; Free, Clinton ; Scard, Benjamin. In: Accounting Research Journal. RePEc:eme:arjpps:v:28:y:2015:i:1:p:10-44. Full description at Econpapers || Download paper | 7 |
| 44 | 2009 | Institutional investors, political connection and audit quality in Malaysia. (2009). Zain, Mazlina Mat ; James, Kieran ; Haron, Hasnah ; Effiezal Aswadi Abdul Wahab, . In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:2:p:167-195. Full description at Econpapers || Download paper | 7 |
| 45 | 2010 | The equity and efficiency of the Australian share market with respect to director trading. (2010). faff, robert ; Easton, Steve ; Uylangco, Katherine. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:1:p:5-19. Full description at Econpapers || Download paper | 6 |
| 46 | 2022 | Financial distress, earnings management and Big 4 auditors in emerging markets. (2022). Loureno, Isabel ; Black, Ervin L ; Baiardo, Dante. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2021-0165. Full description at Econpapers || Download paper | 6 |
| 47 | 2013 | The impact of auditor independence regulations on established and emerging firms. (2013). Clout, Victoria J. ; Gandhi, Nilan ; Chapple, Larelle. In: Accounting Research Journal. RePEc:eme:arjpps:v:26:y:2013:i:2:p:88-108. Full description at Econpapers || Download paper | 6 |
| 48 | 2016 | An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance. (2016). Rae, Kirsten Nicole ; Sands, John Stephen ; Gadenne, David. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:2:p:154-178. Full description at Econpapers || Download paper | 6 |
| 49 | 2011 | Real and accrualâbased earnings management and its legal consequences. (2011). Ibrahim, Salma ; Xu, LI ; Rogers, Genese. In: Accounting Research Journal. RePEc:eme:arjpps:v:24:y:2011:i:1:p:50-78. Full description at Econpapers || Download paper | 6 |
| 50 | 2009 | Global accounting standards: reality and ambitions. (2009). Wagenhofer, Alfred. In: Accounting Research Journal. RePEc:eme:arjpps:v:22:y:2009:i:1:p:68-80. Full description at Econpapers || Download paper | 6 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2013 | Comparison of propensity for carbon disclosure between developing and developed countries. (2013). Lan, Yichen ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2012-0024. Full description at Econpapers || Download paper | 23 |
| 2 | 2016 | Women on the board of directors and corporate tax aggressiveness in Australia. (2016). Lanis, Roman ; Richardson, Grant ; Taylor, Grantley. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2014-0079. Full description at Econpapers || Download paper | 15 |
| 3 | 2018 | Corporate governance and carbon transparency: Australian experience. (2018). Lan, Yi-Chen ; Tang, Qingliang ; Elsayih, Jibriel. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2015-0153. Full description at Econpapers || Download paper | 13 |
| 4 | 2013 | Comparison of propensity for carbon disclosure between developing and developed countries. (2013). Lan, Yi-Chen ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:v:26:y:2013:i:1:p:6-34. Full description at Econpapers || Download paper | 10 |
| 5 | 2019 | Managerial ownership, board independence and firm performance. (2019). Shan, Yuan George. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2017-0149. Full description at Econpapers || Download paper | 9 |
| 6 | 2018 | Ownership influence and CSR disclosure in China. (2018). Hu, Yuxiao ; Zhu, Yanhui ; Tucker, Jon. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2017-0011. Full description at Econpapers || Download paper | 9 |
| 7 | 2022 | Corporate board diversity and carbon disclosure: evidence from France. (2022). Lahyani, Fathia Elleuch. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2021-0350. Full description at Econpapers || Download paper | 9 |
| 8 | 2020 | Voluntary assurance of sustainability reporting: evidence from an emerging economy. (2020). Elamer, Ahmed ; Sobhan, Nawreen ; Fletcher, Mary ; Hassan, Abeer. In: Accounting Research Journal. RePEc:eme:arjpps:arj-10-2018-0169. Full description at Econpapers || Download paper | 8 |
| 9 | 2024 | Is audit committee busyness associated with earnings management? The moderating role of foreign ownership. (2024). Mansour, Marwan. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2023-0106. Full description at Econpapers || Download paper | 7 |
| 10 | 2016 | Women on the board of directors and corporate tax aggressiveness in Australia. (2016). Lanis, Roman ; Richardson, Grant ; Taylor, Grantley. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:3:p:313-331. Full description at Econpapers || Download paper | 6 |
| 11 | 2021 | Do sustainability practices influence financial performance? Evidence from the Nordic financial industry. (2021). Akter, Ruzlin ; Johansson, Jeaneth ; Rahi, Abm Fazle. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2020-0373. Full description at Econpapers || Download paper | 6 |
| 12 | 2018 | Tone disclosure and financial performance: evidence from Egypt. (2018). Hussainey, Khaled ; El-Halaby, Sherif ; Aly, Doaa. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2016-0123. Full description at Econpapers || Download paper | 6 |
| 13 | 2021 | Determinants of bank stability in a small island economy: a study of Fiji. (2021). Stauvermann, Peter ; Kumar, Ronald ; Chand, Shasnil. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2020-0140. Full description at Econpapers || Download paper | 5 |
| 14 | 2019 | Board gender composition, dividend policy and COD: the implications of CEO duality. (2019). Benjamin, Samuel Jebaraj ; Biswas, Pallab. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2018-0035. Full description at Econpapers || Download paper | 5 |
| 15 | 2024 | Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior â a systematic literature review using textometry (2016â2023). (2024). Belahouaoui, Rida ; Attak, El Houssain. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2023-0372. Full description at Econpapers || Download paper | 5 |
| 16 | 2022 | Financial distress, earnings management and Big 4 auditors in emerging markets. (2022). Loureno, Isabel ; Black, Ervin L ; Baiardo, Dante. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2021-0165. Full description at Econpapers || Download paper | 5 |
| 17 | 2020 | Big data analytics of corporate internet disclosures. (2020). Hussainey, Khaled ; Elragal, Ahmed. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2019-0165. Full description at Econpapers || Download paper | 4 |
| 18 | 2019 | Corporate voluntary carbon disclosure strategy and carbon performance in the USA. (2019). Datt, Ragini Rina ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2017-0031. Full description at Econpapers || Download paper | 4 |
| 19 | 2022 | Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership. (2022). Iqbal, Muhammad Sikander ; Hashmi, Muhammad Arsalan. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2021-0212. Full description at Econpapers || Download paper | 4 |
| 20 | 2017 | The impact of government financial assistance on the performance and financing of Australian SMEs. (2017). Worthington, Andrew ; Xiang, Dong. In: Accounting Research Journal. RePEc:eme:arjpps:arj-04-2014-0034. Full description at Econpapers || Download paper | 4 |
| 21 | 2023 | Does fintech lead to better accounting practices? Empirical evidence. (2023). Guo, Yongsheng ; Wang, Ying ; Bonsu, Mandella Osei-Assibey. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2022-0178. Full description at Econpapers || Download paper | 3 |
| 22 | 2018 | Determinants of women representation on corporate boards: evidence from Australia. (2018). Higgs, Helen ; Delaney, Deborah Anne ; Ng, Chew ; Ahmed, Ammad. In: Accounting Research Journal. RePEc:eme:arjpps:arj-11-2015-0133. Full description at Econpapers || Download paper | 3 |
| 23 | 2019 | Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia. (2019). Binti, Noorul Azwin ; Ali, Muhammad Jahangir ; Ahmed, Kamran. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2018-0024. Full description at Econpapers || Download paper | 3 |
| 24 | 2021 | Institutional pressures, environmental management practices, firm characteristics and environmental performance. (2021). Tumwebaze, Zainabu ; Nuwagaba, Patience ; Bakalikwira, Lasuli ; Bananuka, Juma. In: Accounting Research Journal. RePEc:eme:arjpps:arj-06-2020-0143. Full description at Econpapers || Download paper | 3 |
| 25 | 2009 | The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand. (2009). Jiang, Haiyan ; Habib, Ahsan. In: Accounting Research Journal. RePEc:eme:arjpps:10309610911005590. Full description at Econpapers || Download paper | 3 |
| 26 | 2022 | Impact of XBRL adoption on financial reporting quality: a global evidence. (2022). Tawiah, Vincent ; Borgi, Hela. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2022-0002. Full description at Econpapers || Download paper | 3 |
| 27 | 2019 | CEO power and labor productivity. (2019). Song, Xuehu ; Sun, LI ; Zhang, Joseph ; Breit, Emily. In: Accounting Research Journal. RePEc:eme:arjpps:arj-05-2016-0056. Full description at Econpapers || Download paper | 3 |
| 28 | 2019 | The impact of legitimacy threaton the choice of external carbon assurance. (2019). Datt, Ragini Rina ; Tang, Qingliang ; Luo, LE. In: Accounting Research Journal. RePEc:eme:arjpps:arj-03-2017-0050. Full description at Econpapers || Download paper | 3 |
| 29 | 2018 | Do governance mechanisms deter earnings management and promote corporate social responsibility?. (2018). al Farooque, Omar ; Suyono, Eko. In: Accounting Research Journal. RePEc:eme:arjpps:arj-09-2015-0117. Full description at Econpapers || Download paper | 3 |
| 30 | 2019 | Is CSR performance related to disclosure tone in earnings announcements?. (2019). Lu, YU ; Cahan, Steven ; Ma, Diandian. In: Accounting Research Journal. RePEc:eme:arjpps:arj-05-2016-0059. Full description at Econpapers || Download paper | 3 |
| 31 | 2020 | Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. (2020). Sayal, Kangan ; Singh, Gurparkash. In: Accounting Research Journal. RePEc:eme:arjpps:arj-08-2019-0153. Full description at Econpapers || Download paper | 2 |
| 32 | 2020 | Corporate governance and stock liquidity: evidence from a speculative market. (2020). Biswas, Pallab Kumar. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2019-0005. Full description at Econpapers || Download paper | 2 |
| 33 | 2015 | Topics and methods in forensic accounting research. (2015). DiGabriele, James ; Huber, Wm Dennis. In: Accounting Research Journal. RePEc:eme:arjpps:arj-08-2014-0071. Full description at Econpapers || Download paper | 2 |
| 34 | 2016 | Hard and soft sustainability disclosures: Australiaâs resources industry. (2016). Ong, Tricia ; Trireksani, Terri ; Djajadikerta, Hadrian Geri. In: Accounting Research Journal. RePEc:eme:arjpps:arj-03-2015-0030. Full description at Econpapers || Download paper | 2 |
| 35 | 2019 | Gender diversity on audit committees and its impact on audit fees: evidence from India. (2019). Miglani, Seema ; Ahmed, Kamran. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2018-0001. Full description at Econpapers || Download paper | 2 |
| 36 | 2018 | Director workloads, attendance and firm performance. (2018). Gray, Stephen ; Nowland, John. In: Accounting Research Journal. RePEc:eme:arjpps:arj-02-2016-0023. Full description at Econpapers || Download paper | 2 |
| 37 | 2010 | Are socially responsible investment markets worldwide integrated?. (2010). Roca, Eduardo ; Victor S. H. Wong, ; Tularam, Gurudeo Anand. In: Accounting Research Journal. RePEc:eme:arjpps:v:23:y:2010:i:3:p:281-301. Full description at Econpapers || Download paper | 2 |
| 38 | 2005 | Job Satisfaction Dimensions in Public Accounting Practice. (2005). Herbohn, Kathleen. In: Accounting Research Journal. RePEc:eme:arjpps:10309610580000676. Full description at Econpapers || Download paper | 2 |
| 39 | 2019 | Are family firms more optimistic than non-family firms?. (2019). Huang, Xuan ; Kang, Fei. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2017-0111. Full description at Econpapers || Download paper | 2 |
| 40 | 2020 | Board capital and earnings quality with different controlling shareholders. (2020). Kontesa, Maria ; Wendy, Wendy ; Lako, Andreas. In: Accounting Research Journal. RePEc:eme:arjpps:arj-01-2020-0017. Full description at Econpapers || Download paper | 2 |
| 41 | 2018 | The determinants of voluntary strategy disclosure: an international comparison. (2018). Morris, Richard D ; Tronnes, Per Christen. In: Accounting Research Journal. RePEc:eme:arjpps:arj-10-2015-0126. Full description at Econpapers || Download paper | 2 |
| 42 | 2016 | Hard and soft sustainability disclosures: Australiaâs resources industry. (2016). Ong, Tricia ; Trireksani, Terri ; Djajadikerta, Hadrian Geri. In: Accounting Research Journal. RePEc:eme:arjpps:v:29:y:2016:i:2:p:198-217. Full description at Econpapers || Download paper | 2 |
| 43 | 2023 | Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market. (2023). Abu, Malik Muneer ; Saleh, Isam ; Taqatqah, Fatima. In: Accounting Research Journal. RePEc:eme:arjpps:arj-03-2021-0102. Full description at Econpapers || Download paper | 2 |
| 44 | 2021 | Linking sustainability reporting frameworks and sustainable development goals. (2021). Stefanescu, Cristina Alexandrina. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2020-0196. Full description at Econpapers || Download paper | 2 |
| 45 | 2017 | Regulatory enforcement, financial reporting quality and investment efficiency: a pitch. (2017). Truong, Thu Phuong ; Nguyen, Nhut Hoang. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2016-0094. Full description at Econpapers || Download paper | 2 |
| 46 | 2023 | The effect of increases in board independence on financial reporting quality. (2023). Sherwood, Matthew ; Porter, Christine. In: Accounting Research Journal. RePEc:eme:arjpps:arj-12-2021-0344. Full description at Econpapers || Download paper | 2 |
| 47 | 2014 | The influence of religiosity on taxpayersâ compliance attitudes. (2014). Mohdali, Raihana ; Pope, Jeff. In: Accounting Research Journal. RePEc:eme:arjpps:arj-08-2013-0061. Full description at Econpapers || Download paper | 2 |
| 48 | 2013 | Remuneration committee independence and CEO remuneration for firm financial performance. (2013). Cybinski, Patti ; Windsor, Carolyn. In: Accounting Research Journal. RePEc:eme:arjpps:arj-08-2012-0068. Full description at Econpapers || Download paper | 2 |
| 49 | 2009 | Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals. (2009). Demirkan, Sebahattin ; Platt, Harlan. In: Accounting Research Journal. RePEc:eme:arjpps:10309610910987475. Full description at Econpapers || Download paper | 2 |
| 50 | 2023 | CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost. (2023). Yadav, Sandeep ; Srivastava, Jagriti. In: Accounting Research Journal. RePEc:eme:arjpps:arj-07-2021-0191. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 28
| Year | Title | |
|---|---|---|
| 2025 | Determinants of corporate social responsibility (CSR) activities during the COVID-19 period: evidence from an emerging economy. (2025). Ahmed, Istiaque ; Shetu, Samia Afrin ; Karim, Md Rezaul. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:1:d:10.1007_s43546-024-00767-7. Full description at Econpapers || Download paper | |
| 2025 | Earnings management and financial reportsâ readability: moderating role of audit quality, cash holding, and ownership pattern. (2025). Chatterjee, Chanchal. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-024-00239-2. Full description at Econpapers || Download paper | |
| 2025 | The Contribution of PAF Industry Specialization to the Audit Quality Metric Score and Implications for the Tobins Q of Manufacturing Firms. (2025). Zakaria, Norbalkish ; Husain, T. In: Oblik i finansi. RePEc:iaf:journl:y:2025:i:4:p:133-143. Full description at Econpapers || Download paper | |
| 2025 | Who enrolls in accounting? Ethical predispositions of undergraduate accounting students. (2025). Poje, Tamara ; Lien, Mina ; Groff, Maja Zaman. In: Journal of Accounting Education. RePEc:eee:joaced:v:71:y:2025:i:c:s074857512500017x. Full description at Econpapers || Download paper | |
| 2025 | Earnings Management and IFRS Adoption Influence on Corporate Sustainability Performance: The Moderating Roles of Institutional Ownership and Board Independence. (2025). Adedokun, Muri Wole ; Azimli, Asil ; Mohamed, Abdelnaser M. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:17:p:7981-:d:1742202. Full description at Econpapers || Download paper | |
| 2025 | Corporate social capital disclosure in integrated reports: a structural topic modelling approach. (2025). Charumathi, B ; Podayan, Arun. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00627-2. Full description at Econpapers || Download paper | |
| 2025 | Configurational Pathways for Fintech-Empowered Sustainable Innovation in SRDIEs Under Financing Constraints. (2025). Wu, Junlin ; Ji, Fang ; Li, Yiran. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2397-:d:1608479. Full description at Econpapers || Download paper | |
| 2025 | Role of AI and Digital Transformation in Corporate Reporting: A Bibliometric Review. (2025). Mohamed, Mohamed Ismail ; Aldabbous, Nagham. In: International Business Research. RePEc:ibn:ibrjnl:v:17:y:2025:i:5:p:52. Full description at Econpapers || Download paper | |
| 2025 | Climate Change Disclosure: A Conceptual Framework and Future Research Avenues. (2025). Costa, Ericka ; Alam, Syed Mahfujul. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:3:p:4019-4034. Full description at Econpapers || Download paper | |
| 2025 | Do narrative-related disclosures in annual reports influence corporate risk-taking? Insights from an emerging economy. (2025). Thi, Lien Phuong ; To, Quyen ; Nguyen, Thuy Thanh ; Mai, Anh Ngoc. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006525. Full description at Econpapers || Download paper | |
| 2025 | Reconnoitering trends and patterns in climate finance: a bibliometric analysis. (2025). Das, Navya ; Sharma, Dhanraj ; Verma, Ruchita. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:8:d:10.1007_s43546-025-00873-0. Full description at Econpapers || Download paper | |
| 2025 | Corporate Social Responsibility and Intellectual Capital: The Moderating Role of Institutional Ownership in an Emerging Market. (2025). Ali, Ebrahim Ahmed ; Qasem, Ameen ; Qaderi, Sumaia Ayesh ; Alaskar, Mohammad Zaid. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:4852-:d:1664156. Full description at Econpapers || Download paper | |
| 2025 | The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size. (2025). Persakis, Antonios ; Chytis, Evangelos ; Vatis, Stylianos Efstratios ; Drogalas, George. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:5027-:d:1668443. Full description at Econpapers || Download paper | |
| 2025 | Perception of Corporate Governance Factors in Mitigating Financial Statement Fraud in Emerging Markets: Jordan Experience. (2025). Shanikat, Mohammed ; Aldabbas, Mai Mansour. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:8:p:430-:d:1716063. Full description at Econpapers || Download paper | |
| 2025 | The Clan Effect: Exploring the Nexus Between Organizational Culture, Trust, and Audit Economics. (2025). Zou, Bin ; Yi, Xiajun ; Xue, Shengxi ; Li, Yanli ; Sindakis, Stavros. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02039-z. Full description at Econpapers || Download paper | |
| 2025 | Understanding Auditors Voluntary Turnover Through the Lens of Job Satisfaction. (2025). Mahmud, Nurul Nadhirah ; Deraman, Nur Aini. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:6494-6501. Full description at Econpapers || Download paper | |
| 2025 | CEO Attributes and Sustainable Development Goals: Employing a Configurational Approach Under Stakeholder Pressure. (2025). Badulescu, Daniel ; Zhang, Xinyuan ; Bac, Dorin-Paul. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:20:p:9329-:d:1775942. Full description at Econpapers || Download paper | |
| 2025 | Itâs dark under the lamp? The moderating role of executivesâ accounting competence on relationship between goodwill impairment signal and goodwill impairment. (2025). Deng, Qiandan. In: PLOS ONE. RePEc:plo:pone00:0316623. Full description at Econpapers || Download paper | |
| 2025 | The Impact of Women on Corporate Boards on Intellectual Capital Efficiency and Business Performance in SubâSaharan Africa. (2025). Saeed, Musah Mohammed. In: Journal of International Development. RePEc:wly:jintdv:v:37:y:2025:i:3:p:789-800. Full description at Econpapers || Download paper | |
| 2025 | Intellectual capital and financial performance: linear and non-linear evidence from commercial state interest entities. (2025). Asare, Nicholas ; Aboagye-Otchere, Francis ; Boateng, Prince Yeboah. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:8:d:10.1007_s43546-025-00874-z. Full description at Econpapers || Download paper | |
| 2025 | The Impact of Technological Diversification on Innovation Performance: The Moderating Effects From an Agency Perspective. (2025). Zhan, Xinrui ; Zhao, Xingxin ; Liu, Yunqing. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:5:p:2726-2745. Full description at Econpapers || Download paper | |
| 2025 | Financial Access and Transitional Economy Productivity: Is Faster Better?. (2025). van Le, Dao ; van Nguyen, Dinh ; Tran, Tuyen Quang. In: Economic Alternatives. RePEc:nwe:eajour:y:2025:i:3:p:815-844. Full description at Econpapers || Download paper | |
| 2025 | Female leadership, gender boards and environmental innovation: Comprehensive evidence from the global energy sector. (2025). Tabash, Mosab I ; Alim, Sad Abu ; Allah, Dheif ; al Zobi, Mo'Taz ; Mansour, Marwan. In: Innovation and Green Development. RePEc:eee:ingrde:v:4:y:2025:i:4:s2949753125000724. Full description at Econpapers || Download paper | |
| 2025 | Unlocking Entrepreneurship in the FinTech Era: The Role of Tax Compliance in Business Performance. (2025). Skandalis, Konstantinos S. In: FinTech. RePEc:gam:jfinte:v:4:y:2025:i:2:p:12-:d:1624435. Full description at Econpapers || Download paper | |
| 2025 | Government Revenue Structure and Fiscal Performance in the G7: Evidence from a Panel Data Analysis. (2025). Fortea, Costinela. In: World. RePEc:gam:jworld:v:6:y:2025:i:3:p:97-:d:1697742. Full description at Econpapers || Download paper | |
| 2025 | Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies. (2025). Alm, James ; Belahouaoui, Rida. In: Working Papers. RePEc:tul:wpaper:2511. Full description at Econpapers || Download paper | |
| 2025 | Challenges of Digital Economy Regarding Tax Systems. Taxation of Digital Economy. (2025). Mihai, Iuliana Oana. In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2025:i:3:p:106-116. Full description at Econpapers || Download paper | |
| 2025 | Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework. (2025). Khaless, Zineb. In: Post-Print. RePEc:hal:journl:hal-05052796. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2024
| Year | Citing document | |
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| 2024 | The heterogeneous impacts of climate finance on energy efficiency and renewable energy production in developing countries. (2024). Miao, Miao ; Zhang, Hongyu ; Gong, Xueting ; Yushi, Jiang ; Borojo, Dinkneh Gebre. In: Renewable Energy. RePEc:eee:renene:v:236:y:2024:i:c:s0960148124014952. Full description at Econpapers || Download paper | |
| 2024 | Improving the System of Implementation of Budget Revenue Administration Powers in the Russian Federation. (2024). Afanasev, Roman S ; Olkhovik, Vladimir V. In: Finansovyj žhurnal â Financial Journal. RePEc:fru:finjrn:240605:p:81-96. Full description at Econpapers || Download paper | |
| 2024 | Female CEOs and Green Innovation: Evidence from Asian Firms. (2024). Saad, Mohamed ; Lutfi, Abdalwali ; Shubita, Mohammad Fawzi ; Mansour, Marwan. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:21:p:9404-:d:1509536. Full description at Econpapers || Download paper | |
| 2024 | Determining the nexus between Dynamic Working Capital Management and Operational Efficiency in Emerging Southeast Asia. (2024). Bashir, Rabia. In: GATR Journals. RePEc:gtr:gatrjs:jfbr224. Full description at Econpapers || Download paper | |
| 2024 | AI-Driven Risk Management for Sustainable Enterprise Development: A Review of Key Risks. (2024). Li, Runshuai ; Guo, Zhenglong. In: International Journal of Business and Management. RePEc:ibn:ijbmjn:v:19:y:2024:i:6:p:82. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Factors Affecting Audit Quality: Evidence from Jordan . (2023). Aburisheh, Khaled. In: GATR Journals. RePEc:gtr:gatrjs:afr227. Full description at Econpapers || Download paper | |
| 2023 | The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia. (2023). Cahyono, Suham ; Ningsih, Sri ; Widya, Raden Roro ; Harymawan, Iman ; Dhar, Bablu Kumar. In: SAGE Open. RePEc:sae:sagope:v:13:y:2023:i:4:p:21582440231220051. Full description at Econpapers || Download paper | |
| 2023 | Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context. (2023). Ismail, Tariq ; Obiedallah, Yousra R. In: Future Business Journal. RePEc:spr:futbus:v:9:y:2023:i:1:d:10.1186_s43093-023-00278-1. Full description at Econpapers || Download paper |
Recent citations received in 2022
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10 most frequent citing series