Citation analysis for Accounting Forum / Taylor & Francis Journals

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

5 Years H Index

Impact Factor (IF)

0.31

5 Years IF

0.42

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
1999	0	0.29	0	0	25	25	65		0	0		0			0		0	0.14
2000	0.04	0.34	0.02	0.04	26	51	273	1	1	25	1	25	1		0		0	0.16
2001	0.06	0.38	0.04	0.06	25	76	201	3	4	51	3	51	3		0		0	0.17
2002	0.08	0.39	0.08	0.08	16	92	114	7	11	51	4	76	6		0		0	0.2
2003	0	0.43	0.04	0.03	22	114	68	4	15	41		92	3		0		0	0.21
2004	0.08	0.47	0.1	0.11	31	145	461	14	29	38	3	114	12		0		0	0.21
2005	0	0.51	0.13	0.12	31	176	329	23	52	53		120	14		0	1	0.03	0.23
2006	0.11	0.49	0.2	0.18	34	210	212	43	95	62	7	125	22		0		0	0.22
2007	0.09	0.44	0.21	0.12	29	239	249	49	144	65	6	134	16		0		0	0.2
2008	0.21	0.47	0.31	0.21	26	265	305	82	226	63	13	147	31		0		0	0.22
2009	0.15	0.46	0.29	0.28	31	296	174	86	312	55	8	151	42		0	2	0.06	0.23
2010	0.46	0.46	0.46	0.43	23	319	282	148	460	57	26	151	65		0	1	0.04	0.2
2011	0.43	0.51	0.46	0.3	32	351	303	162	622	54	23	143	43		0	1	0.03	0.23
2012	0.29	0.5	0.34	0.3	32	383	192	132	754	55	16	141	42		0		0	0.21
2013	0.3	0.54	0.46	0.28	29	412	194	189	943	64	19	144	41	1	0.5	7	0.24	0.24
2014	0.28	0.53	0.46	0.34	29	441	185	201	1144	61	17	147	50		0	3	0.1	0.22
2015	0.34	0.52	0.46	0.41	29	470	176	217	1361	58	20	145	60	4	1.8		0	0.22
2016	0.16	0.5	0.37	0.3	26	496	287	185	1546	58	9	151	45		0	2	0.08	0.2
2017	0.58	0.52	0.46	0.48	32	528	163	241	1787	55	32	145	70		0	3	0.09	0.21
2018	0.62	0.53	0.63	0.56	34	562	153	352	2139	58	36	145	81		0	4	0.12	0.22
2019	0.41	0.54	0.68	0.57	18	580	118	393	2532	66	27	150	86	5	1.3	6	0.33	0.21
2020	0.6	0.64	0.8	0.86	23	603	97	484	3016	52	31	139	119	1	0.2	9	0.39	0.3
2021	0.95	0.74	0.83	1	19	622	65	514	3530	41	39	133	133		0	3	0.16	0.27
2022	0.62	0.73	0.6	0.67	16	638	13	385	3915	42	26	126	85		0	1	0.06	0.22
2023	0.6	0.69	0.65	0.82	25	663	15	434	4349	35	21	110	90		0	2	0.08	0.2
2024	0.39	0.81	0.6	0.71	36	699	15	420	4769	41	16	101	72		0	6	0.17	0.23
2025	0.31		0.31	0.42	43	742	2	228	4997	61	19	119	50	3	1.3	3	0.07

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	2004	A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes. (2004). Beattie, Vivien ; Fearnley, Stella ; McInnes, Bill. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:3:p:205-236. Full description at Econpapers \|\| Download paper	206
2	2016	Integrated reporting: A structured literature review. (2016). Demartini, Paola ; Dumay, John ; Guthrie, James ; Bernardi, Cristiana. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:3:p:166-185. Full description at Econpapers \|\| Download paper	167
3	2006	GRI and the camouflaging of corporate unsustainability. (2006). MONEVA, JOSE ; Archel, Pablo ; Correa, Carmen. In: Accounting Forum. RePEc:taf:accfor:v:30:y:2006:i:2:p:121-137. Full description at Econpapers \|\| Download paper	135
4	2008	Integrating sustainability reporting into management practices. (2008). Adams, Carol ; Frost, Geoffrey R. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:4:p:288-302. Full description at Econpapers \|\| Download paper	112
5	2010	Smoke and mirrors: Corporate social responsibility and tax avoidance. (2010). Sikka, Prem. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:3-4:p:153-168. Full description at Econpapers \|\| Download paper	110
6	2000	Firms Disclosure Reactions to Major Social Incidents: Australian Evidence. (2000). Voght, Peter ; Rankin, Michaela ; Deegan, Craig. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:1:p:101-130. Full description at Econpapers \|\| Download paper	103
7	2007	Corporate social performance, financial performance and institutional ownership in Canadian firms. (2007). Roberts, Robin W ; Mahoney, Lois. In: Accounting Forum. RePEc:taf:accfor:v:31:y:2007:i:3:p:233-253. Full description at Econpapers \|\| Download paper	93
8	2001	Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting. (2001). Swift, Tracey ; Hunt, Karen ; Owen, David L. In: Accounting Forum. RePEc:taf:accfor:v:25:y:2001:i:3:p:264-282. Full description at Econpapers \|\| Download paper	79
9	2007	Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. (2007). Beattie, Vivien ; Thomson, Sarah Jane. In: Accounting Forum. RePEc:taf:accfor:v:31:y:2007:i:2:p:129-163. Full description at Econpapers \|\| Download paper	74
10	2011	Corporate social responsibility reporting: A comprehensive picture?. (2011). Christiaens, Johan ; Bouten, Lies ; Everaert, Patricia ; van Liedekerke, Luc ; de Moor, Lieven. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:187-204. Full description at Econpapers \|\| Download paper	71
11	2000	Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969â1997. (2000). Campbell, David J. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:1:p:80-100. Full description at Econpapers \|\| Download paper	69
12	2005	Are Public Private Partnerships value for money?. (2005). Lewis, Mervyn K ; Grimsey, Darrin. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:4:p:345-378. Full description at Econpapers \|\| Download paper	65
13	2004	Evidence on the pernicious effect of financial report environmental disclosure. (2004). Freedman, Martin ; Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:27-41. Full description at Econpapers \|\| Download paper	57
14	2005	Determinants of corporate social and environmental reporting in Hong Kong: a research note. (2005). Gao, Simon ; Heravi, Saeed ; Xiao, Jason Zezheng. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:2:p:233-242. Full description at Econpapers \|\| Download paper	53
15	2001	Sustainable development: a review of the international development, business and accounting literature. (2001). Bebbington, Jan. In: Accounting Forum. RePEc:taf:accfor:v:25:y:2001:i:2:p:128-157. Full description at Econpapers \|\| Download paper	53
16	2011	Accounting for climate change and the self-regulation of carbon disclosures. (2011). Andrew, Jane ; Cortese, Corinne. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:130-138. Full description at Econpapers \|\| Download paper	48
17	2004	An analysis of the stock market impact of environmental performance information. (2004). N. H. J. Lorraine, ; Power, D M ; Collison, D J. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:7-26. Full description at Econpapers \|\| Download paper	47
18	2002	Media exposure, public policy pressure, and environmental disclosure: an examination of the impact of tri data availability. (2002). Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:26:y:2002:i:2:p:152-171. Full description at Econpapers \|\| Download paper	43
19	2012	Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research. (2012). Guidry, Ronald P ; Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:2:p:81-90. Full description at Econpapers \|\| Download paper	43
20	2017	Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK. (2017). Baboukardos, Diogenis. In: Accounting Forum. RePEc:taf:accfor:v:41:y:2017:i:3:p:221-233. Full description at Econpapers \|\| Download paper	40
21	2008	Industry specific social and environmental reporting: The Australian Food and Beverage Industry. (2008). Cuganesan, Suresh ; Ward, Leanne ; Guthrie, James. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:1:p:1-15. Full description at Econpapers \|\| Download paper	39
22	2010	Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. (2010). Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:2:p:123-138. Full description at Econpapers \|\| Download paper	39
23	2010	Social and environmental report assurance: Some interview evidence. (2010). Jones, Michael John ; Solomon, Jill Frances. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:1:p:20-31. Full description at Econpapers \|\| Download paper	39
24	2009	Sustainability reporting by Australian public sector organisations: Why they report. (2009). Guthrie, James ; Farneti, Federica. In: Accounting Forum. RePEc:taf:accfor:v:33:y:2009:i:2:p:89-98. Full description at Econpapers \|\| Download paper	38
25	2016	Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context. (2016). Birkey, Rachel N ; Sankara, Jomo ; Michelon, Giovanna ; Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:3:p:143-152. Full description at Econpapers \|\| Download paper	37
26	2011	Twenty-one years of social and environmental accountability research: A coming of age. (2011). Parker, Lee D. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:1:p:1-10. Full description at Econpapers \|\| Download paper	35
27	2004	The disclosure of risk in financial statements. (2004). Tirado, Jose Miguel ; Cabedo, David J. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:2:p:181-200. Full description at Econpapers \|\| Download paper	35
28	2013	Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies. (2013). Cooper, Stuart M ; Roberts, Robin W ; Belal, Ataur Rahman. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:2:p:81-91. Full description at Econpapers \|\| Download paper	32
29	2008	The global institutionalization of financial reporting: The case of the United Arab Emirates. (2008). Irvine, Helen. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:2:p:125-142. Full description at Econpapers \|\| Download paper	31
30	2004	Assessing quality assessment of corporate social reporting: UK perspectives. (2004). Miles, Samantha ; Hammond, Kim. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:61-79. Full description at Econpapers \|\| Download paper	31
31	2006	Islam, nature and accounting: Islamic principles and the notion of accounting for the environment. (2006). Gallhofer, Sonja ; Kamla, Rania ; Haslam, Jim. In: Accounting Forum. RePEc:taf:accfor:v:30:y:2006:i:3:p:245-265. Full description at Econpapers \|\| Download paper	31
32	2001	Islam and accounting. (2001). Lewis, Mervyn K. In: Accounting Forum. RePEc:taf:accfor:v:25:y:2001:i:2:p:103-127. Full description at Econpapers \|\| Download paper	31
33	2014	New accounts: Towards a reframing of social accounting. (2014). Gray, Rob ; Malpas, Jeff ; Brennan, Andrew. In: Accounting Forum. RePEc:taf:accfor:v:38:y:2014:i:4:p:258-273. Full description at Econpapers \|\| Download paper	30
34	2005	The role of accountancy firms in tax avoidance: Some evidence and issues. (2005). Hampton, Mark ; Sikka, Prem. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:3:p:325-343. Full description at Econpapers \|\| Download paper	29
35	2019	The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa. (2019). Ntim, Collins ; Elamer, Ahmed ; Elmagrhi, Mohamed ; Abdou, Hussein A ; Zalata, Alaa Mansour. In: Accounting Forum. RePEc:taf:accfor:v:43:y:2019:i:2:p:246-281. Full description at Econpapers \|\| Download paper	29
36	2013	Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. (2013). Dellaportas, Steven. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:1:p:29-39. Full description at Econpapers \|\| Download paper	29
37	2014	Corporate social responsibility and earnings management in U.S. banks. (2014). Grougiou, Vassiliki ; Leventis, Stergios ; Owusu-Ansah, Stephen ; Dedoulis, Emmanouil. In: Accounting Forum. RePEc:taf:accfor:v:38:y:2014:i:3:p:155-169. Full description at Econpapers \|\| Download paper	28
38	2004	Disclosure of information about employees in the Directorsâ report of UK published financial statements: substantive or symbolic?. (2004). Woodward, T ; Day, R. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:43-59. Full description at Econpapers \|\| Download paper	28
39	2011	The nature, use and impression management of graphs in social and environmental accounting. (2011). Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:2:p:75-89. Full description at Econpapers \|\| Download paper	28
40	2020	Board gender diversity, audit committee and financial performance: evidence from Nigeria. (2020). Mgbame, Chijoke Oscar ; Chijoke-Mgbame, Aruoriwo Marian ; Boateng, Agyenim. In: Accounting Forum. RePEc:taf:accfor:v:44:y:2020:i:3:p:262-286. Full description at Econpapers \|\| Download paper	27
41	2000	Ecological Modernization And The Limits Of Environmental Accounting?. (2000). Everett, Jeff ; Neu, Dean. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:1:p:5-29. Full description at Econpapers \|\| Download paper	25
42	2005	Sustainability accountingâa brief history and conceptual framework. (2005). Lamberton, Geoff. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:1:p:7-26. Full description at Econpapers \|\| Download paper	25
43	2013	Corporate social responsibility and tax avoidance: A comment and reflection. (2013). Hasseldine, John ; Morris, Gregory. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:1:p:1-14. Full description at Econpapers \|\| Download paper	25
44	2015	Challenges to the fraud triangle: Questions on its usefulness. (2015). Lokanan, Mark E. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:3:p:201-224. Full description at Econpapers \|\| Download paper	23
45	2004	Environmental disclosures and share pricesâa discussion about efforts to study this relationship. (2004). Deegan, Craig. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:87-97. Full description at Econpapers \|\| Download paper	23
46	2012	Visual disclosure strategies adopted by more and less sustainability-driven companies. (2012). Hrasky, Sue. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:3:p:154-165. Full description at Econpapers \|\| Download paper	22
47	2005	Measuring convergence of National Accounting Standards with International Financial Reporting Standards. (2005). Craig, Russell ; Rodrigues, Lucia Lima ; Fontes, Alexandra. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:4:p:415-436. Full description at Econpapers \|\| Download paper	22
48	2011	Changes in social and environmental reporting practices in an emerging economy (2004â2007): Exploring the relevance of stakeholder and legitimacy theories. (2011). Oogarah-Hanuman, Vanisha ; Soobaroyen, Teerooven ; Mahadeo, Jyoti Devi. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:158-175. Full description at Econpapers \|\| Download paper	22
49	2011	A CEO with many messages: Comparing the ideological representations provided by different corporate reports. (2011). Laine, Matias ; Makela, Hannele. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:4:p:217-231. Full description at Econpapers \|\| Download paper	22
50	2013	Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. (2013). Ntim, Collins ; Soobaroyen, Teerooven. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:2:p:92-109. Full description at Econpapers \|\| Download paper	21

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

#	Year	Title	Cited
1	2016	Integrated reporting: A structured literature review. (2016). Demartini, Paola ; Dumay, John ; Guthrie, James ; Bernardi, Cristiana. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:3:p:166-185. Full description at Econpapers \|\| Download paper	28
2	2008	Integrating sustainability reporting into management practices. (2008). Adams, Carol ; Frost, Geoffrey R. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:4:p:288-302. Full description at Econpapers \|\| Download paper	20
3	2004	A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes. (2004). Beattie, Vivien ; Fearnley, Stella ; McInnes, Bill. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:3:p:205-236. Full description at Econpapers \|\| Download paper	15
4	2010	Smoke and mirrors: Corporate social responsibility and tax avoidance. (2010). Sikka, Prem. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:3-4:p:153-168. Full description at Econpapers \|\| Download paper	14
5	2020	Board gender diversity, audit committee and financial performance: evidence from Nigeria. (2020). Mgbame, Chijoke Oscar ; Chijoke-Mgbame, Aruoriwo Marian ; Boateng, Agyenim. In: Accounting Forum. RePEc:taf:accfor:v:44:y:2020:i:3:p:262-286. Full description at Econpapers \|\| Download paper	14
6	2011	Accounting for climate change and the self-regulation of carbon disclosures. (2011). Andrew, Jane ; Cortese, Corinne. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:130-138. Full description at Econpapers \|\| Download paper	11
7	2006	GRI and the camouflaging of corporate unsustainability. (2006). MONEVA, JOSE ; Archel, Pablo ; Correa, Carmen. In: Accounting Forum. RePEc:taf:accfor:v:30:y:2006:i:2:p:121-137. Full description at Econpapers \|\| Download paper	10
8	2007	Corporate social performance, financial performance and institutional ownership in Canadian firms. (2007). Roberts, Robin W ; Mahoney, Lois. In: Accounting Forum. RePEc:taf:accfor:v:31:y:2007:i:3:p:233-253. Full description at Econpapers \|\| Download paper	10
9	2017	Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK. (2017). Baboukardos, Diogenis. In: Accounting Forum. RePEc:taf:accfor:v:41:y:2017:i:3:p:221-233. Full description at Econpapers \|\| Download paper	10
10	2004	Evidence on the pernicious effect of financial report environmental disclosure. (2004). Freedman, Martin ; Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:27-41. Full description at Econpapers \|\| Download paper	9
11	2011	Corporate social responsibility reporting: A comprehensive picture?. (2011). Christiaens, Johan ; Bouten, Lies ; Everaert, Patricia ; van Liedekerke, Luc ; de Moor, Lieven. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:3:p:187-204. Full description at Econpapers \|\| Download paper	8
12	2013	Corporate social responsibility and tax avoidance: A comment and reflection. (2013). Hasseldine, John ; Morris, Gregory. In: Accounting Forum. RePEc:taf:accfor:v:37:y:2013:i:1:p:1-14. Full description at Econpapers \|\| Download paper	8
13	2018	Climate change reporting and multinational companies: Insights from institutional theory and international business. (2018). Comyns, Breeda. In: Accounting Forum. RePEc:taf:accfor:v:42:y:2018:i:1:p:65-77. Full description at Econpapers \|\| Download paper	7
14	2016	Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context. (2016). Birkey, Rachel N ; Sankara, Jomo ; Michelon, Giovanna ; Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:40:y:2016:i:3:p:143-152. Full description at Econpapers \|\| Download paper	6
15	2014	Corporate social responsibility and earnings management in U.S. banks. (2014). Grougiou, Vassiliki ; Leventis, Stergios ; Owusu-Ansah, Stephen ; Dedoulis, Emmanouil. In: Accounting Forum. RePEc:taf:accfor:v:38:y:2014:i:3:p:155-169. Full description at Econpapers \|\| Download paper	6
16	2012	Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research. (2012). Guidry, Ronald P ; Patten, Dennis M. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:2:p:81-90. Full description at Econpapers \|\| Download paper	6
17	2001	Sustainable development: a review of the international development, business and accounting literature. (2001). Bebbington, Jan. In: Accounting Forum. RePEc:taf:accfor:v:25:y:2001:i:2:p:128-157. Full description at Econpapers \|\| Download paper	6
18	2015	Challenges to the fraud triangle: Questions on its usefulness. (2015). Lokanan, Mark E. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:3:p:201-224. Full description at Econpapers \|\| Download paper	6
19	2021	The impact of disclosure quality on analyst forecasts in China. (2021). Hu, Shaorou ; Liu, Ming ; Sohn, Byungcherl Charlie. In: Accounting Forum. RePEc:taf:accfor:v:45:y:2021:i:4:p:411-434. Full description at Econpapers \|\| Download paper	6
20	2018	Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise. (2018). Li, Teng ; Belal, Ataur. In: Accounting Forum. RePEc:taf:accfor:v:42:y:2018:i:2:p:199-217. Full description at Econpapers \|\| Download paper	6
21	2009	Sustainability reporting by Australian public sector organisations: Why they report. (2009). Guthrie, James ; Farneti, Federica. In: Accounting Forum. RePEc:taf:accfor:v:33:y:2009:i:2:p:89-98. Full description at Econpapers \|\| Download paper	5
22	2011	A CEO with many messages: Comparing the ideological representations provided by different corporate reports. (2011). Laine, Matias ; Makela, Hannele. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:4:p:217-231. Full description at Econpapers \|\| Download paper	5
23	2024	The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty. (2024). Rodriguez-Gutierrez, Pablo ; Luque-Vilchez, Mercedes ; Garcia-Torea, Nicolas. In: Accounting Forum. RePEc:taf:accfor:v:48:y:2024:i:3:p:427-454. Full description at Econpapers \|\| Download paper	5
24	2014	CEO statements in sustainability reports: Substantive information or background noise?. (2014). Figge, Frank ; Barkemeyer, Ralf ; Napolitano, Giulio ; Comyns, Breeda. In: Accounting Forum. RePEc:taf:accfor:v:38:y:2014:i:4:p:241-257. Full description at Econpapers \|\| Download paper	5
25	2005	Sustainability accountingâa brief history and conceptual framework. (2005). Lamberton, Geoff. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:1:p:7-26. Full description at Econpapers \|\| Download paper	5
26	2019	NGO accounting and accountability: past, present and future. (2019). Thomson, Ian ; Cordery, Carolyn ; Belal, Ataur Rahman. In: Accounting Forum. RePEc:taf:accfor:v:43:y:2019:i:1:p:1-15. Full description at Econpapers \|\| Download paper	5
27	2021	Corporate climate change disclosure during the Trump administration: evidence from standalone CSR reports. (2021). Olczak, Wioleta ; Patten, Dennis M ; Antonini, Carla. In: Accounting Forum. RePEc:taf:accfor:v:45:y:2021:i:2:p:118-141. Full description at Econpapers \|\| Download paper	5
28	2004	The disclosure of risk in financial statements. (2004). Tirado, Jose Miguel ; Cabedo, David J. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:2:p:181-200. Full description at Econpapers \|\| Download paper	5
29	2024	Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation. (2024). Bauernhofer, Karina ; Hummel, Katrin. In: Accounting Forum. RePEc:taf:accfor:v:48:y:2024:i:3:p:374-400. Full description at Econpapers \|\| Download paper	5
30	2020	IFRS adoption and firm value: African evidence. (2020). Machokoto, Michael ; Fosu, Samuel ; Amankwah-Amoah, Joseph ; Agyei-Boapeah, Henry ; Tunyi, Abongeh. In: Accounting Forum. RePEc:taf:accfor:v:44:y:2020:i:3:p:238-261. Full description at Econpapers \|\| Download paper	5
31	2018	Integrated reporting decision usefulness: Mainstream equity market views. (2018). Tsalavoutas, Ioannis ; Slack, Richard. In: Accounting Forum. RePEc:taf:accfor:v:42:y:2018:i:2:p:184-198. Full description at Econpapers \|\| Download paper	4
32	2020	The impact of religion on classification shifting in the presence of corporate governance and BIG 4 audit. (2020). Mamatzakis, Emmanuel ; Boahen, Eric O. In: Accounting Forum. RePEc:taf:accfor:v:44:y:2020:i:2:p:103-131. Full description at Econpapers \|\| Download paper	4
33	2000	Environmental audits in local government: a useful means to progress in sustainable development. (2000). Lewis, Linda. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:3:p:296-318. Full description at Econpapers \|\| Download paper	4
34	2010	Social and environmental report assurance: Some interview evidence. (2010). Jones, Michael John ; Solomon, Jill Frances. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:1:p:20-31. Full description at Econpapers \|\| Download paper	4
35	2023	Mandatory greenhouse gas emissions reporting and firm environmental litigation risk. (2023). Zhang, YU ; Patsika, Victoria ; Huang, Chen ; Triantafylli, Androniki. In: Accounting Forum. RePEc:taf:accfor:v:47:y:2023:i:2:p:249-277. Full description at Econpapers \|\| Download paper	4
36	2004	An analysis of the stock market impact of environmental performance information. (2004). N. H. J. Lorraine, ; Power, D M ; Collison, D J. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:7-26. Full description at Econpapers \|\| Download paper	4
37	2021	Customer and tax behaviour: how customer concentration affect suppliersâ tax avoidance. (2021). Mao, Ning ; Wang, Jinghua. In: Accounting Forum. RePEc:taf:accfor:v:45:y:2021:i:4:p:363-388. Full description at Econpapers \|\| Download paper	4
38	2010	Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. (2010). Jones, Michael John. In: Accounting Forum. RePEc:taf:accfor:v:34:y:2010:i:2:p:123-138. Full description at Econpapers \|\| Download paper	4
39	2015	Corporate reporting on corruption: An international comparison. (2015). Barkemeyer, Ralf ; Preuss, Lutz ; Lee, Lindsay. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:4:p:349-365. Full description at Econpapers \|\| Download paper	4
40	2018	Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework. (2018). Parsa, Sepideh ; Muller-Camen, Michael ; Roper, Ian ; Szigetvari, Eva. In: Accounting Forum. RePEc:taf:accfor:v:42:y:2018:i:1:p:47-64. Full description at Econpapers \|\| Download paper	4
41	2015	IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels. (2015). Tsalavoutas, Ioannis ; Abdullah, Mazni ; Evans, Lisa ; Fraser, Ian. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:4:p:328-348. Full description at Econpapers \|\| Download paper	4
42	2012	Visual disclosure strategies adopted by more and less sustainability-driven companies. (2012). Hrasky, Sue. In: Accounting Forum. RePEc:taf:accfor:v:36:y:2012:i:3:p:154-165. Full description at Econpapers \|\| Download paper	4
43	2005	The role of accountancy firms in tax avoidance: Some evidence and issues. (2005). Hampton, Mark ; Sikka, Prem. In: Accounting Forum. RePEc:taf:accfor:v:29:y:2005:i:3:p:325-343. Full description at Econpapers \|\| Download paper	4
44	2015	Beyond the fraud triangle: Swiss and Austrian elite fraudsters. (2015). Levi, Michael ; Schuchter, Alexander. In: Accounting Forum. RePEc:taf:accfor:v:39:y:2015:i:3:p:176-187. Full description at Econpapers \|\| Download paper	4
45	2018	The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. (2018). Maroun, Warren ; Atkins, Jill. In: Accounting Forum. RePEc:taf:accfor:v:42:y:2018:i:1:p:102-118. Full description at Econpapers \|\| Download paper	4
46	2008	The global institutionalization of financial reporting: The case of the United Arab Emirates. (2008). Irvine, Helen. In: Accounting Forum. RePEc:taf:accfor:v:32:y:2008:i:2:p:125-142. Full description at Econpapers \|\| Download paper	4
47	2004	Disclosure of information about employees in the Directorsâ report of UK published financial statements: substantive or symbolic?. (2004). Woodward, T ; Day, R. In: Accounting Forum. RePEc:taf:accfor:v:28:y:2004:i:1:p:43-59. Full description at Econpapers \|\| Download paper	4
48	2011	Twenty-one years of social and environmental accountability research: A coming of age. (2011). Parker, Lee D. In: Accounting Forum. RePEc:taf:accfor:v:35:y:2011:i:1:p:1-10. Full description at Econpapers \|\| Download paper	4
49	2000	Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969â1997. (2000). Campbell, David J. In: Accounting Forum. RePEc:taf:accfor:v:24:y:2000:i:1:p:80-100. Full description at Econpapers \|\| Download paper	4
50	2014	Accounting for carbon and reframing disclosure: A business model approach. (2014). Andersson, Tord ; Malamatenios, John ; Butlin, John ; Lehman, Glen ; Haslam, Colin. In: Accounting Forum. RePEc:taf:accfor:v:38:y:2014:i:3:p:200-211. Full description at Econpapers \|\| Download paper	4

Citing documents used to compute impact factor: 19

Year	Title
2025	A literature review on corporate governance and ESG research: Emerging trends and future directions. (2025). Arduino, Francesca Romana ; Buchetti, Bruno ; Perdichizzi, Salvatore. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006914. Full description at Econpapers \|\| Download paper
2025	Corporate governance, national governance quality, and biodiversity reporting: Global evidence. (2025). Orazalin, Nurlan S ; Ntim, Collins G ; Malagila, John Kalimilo. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000752. Full description at Econpapers \|\| Download paper
2025	Insidious institutional challenges of mature MNE subsidiaries operating in weak institutional markets: Corporate governance to the rescue. (2025). Ashiru, Folajimi ; Nakpodia, Franklin ; Koporcic, Nikolina ; Adegbite, Emmanuel. In: Journal of International Management. RePEc:eee:intman:v:31:y:2025:i:4:s1075425325000365. Full description at Econpapers \|\| Download paper
2025	Does the financial reporting quality of private targets matter for deal timing? Evidence from European M&A. (2025). Gill-De, Beln ; Maffei, Marco ; Spagnuolo, Flavio. In: Research in International Business and Finance. RePEc:eee:riibaf:v:76:y:2025:i:c:s0275531925000509. Full description at Econpapers \|\| Download paper
2025	The role of cyber security and digital transformation in gaining competitive advantage through Strategic Management Accounting. (2025). Yaqub, Muhammad Zafar ; Broccardo, Laura ; Khoualdi, Kamel ; Chotia, Varun. In: Technology in Society. RePEc:eee:teinso:v:81:y:2025:i:c:s0160791x25000417. Full description at Econpapers \|\| Download paper
2025	The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt. (2025). Hussainey, Khaled ; Abdelhak, Engy Elsayed. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:2:p:57-:d:1628789. Full description at Econpapers \|\| Download paper
2025	The dichotomy of corporate litigation risk in shaping ESG disclosure: Does green innovation matter?. (2025). bagh, tanveer ; Iftikhar, Kainat ; Shabbir, Muhammad Nadir. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531924005373. Full description at Econpapers \|\| Download paper
2025	Renewable Energy, Sustainable Business Models, and Decarbonization in the European Union: Comparative Analysis of Corporate Sustainability Reports. (2025). Hao, Ningshan ; Dragomir, Voicu D. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:8:p:3646-:d:1637065. Full description at Econpapers \|\| Download paper
2025	A case study of financing zero-emission power-to-gas technologies in Spain. (2025). Benito-Bentu, Daro ; Scarpellini, Sabina ; Llera-Sastresa, Eva ; Portillo-Tarragona, Pilar. In: Utilities Policy. RePEc:eee:juipol:v:95:y:2025:i:c:s0957178725000803. Full description at Econpapers \|\| Download paper
2025	Unlocking finance through sustainability: Evidence from Italian-listed companies. (2025). Zaccarella, Pasquale ; di Nallo, Loris ; Cuozzo, Benedetta ; Minnetti, Francesco. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025007348. Full description at Econpapers \|\| Download paper
2025	Integration of social responsibility in Lithuanian banksâ¬â¢ sustainability reports under the EU taxonomy framework. (2025). Kudirkaite, Dovile. In: Transformations and Sustainability. RePEc:dbj:trasus:v:1:y:2025:i:3:p:159-174. Full description at Econpapers \|\| Download paper
2025	AI-infused knowledge and green intellectual capital: pathways to spur accounting performance drawn from RBV-KBV model and sustainability culture. (2025). Li, Jackie Zhanbiao ; Bin-Nashwan, Saeed Awadh. In: Technology in Society. RePEc:eee:teinso:v:82:y:2025:i:c:s0160791x25001034. Full description at Econpapers \|\| Download paper
2025	Integrated Measurement of Accountability in a Circular Economy and Its Main Determinants in Waste Companies. (2025). Kubakhoury, Vctor ; Scarpellini, Sabina ; Arandausn, Alfonso. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:3:p:3560-3575. Full description at Econpapers \|\| Download paper
2025	Is central bank resilience vulnerable to climate risks? The role of exchange rate stability and green policies. (2025). Yahya, Farzan ; Lee, Chien-Chiang ; Chen, Pei-Fen. In: Journal of Asian Economics. RePEc:eee:asieco:v:99:y:2025:i:c:s1049007825000880. Full description at Econpapers \|\| Download paper
2025	Corporate environmental responsibility and financial constraints for unlisted SMEs. (2025). Ullah, Barkat. In: Global Finance Journal. RePEc:eee:glofin:v:67:y:2025:i:c:s1044028325001036. Full description at Econpapers \|\| Download paper
2025	The Role of Gender Diversity in Preventing Bank Failure: Empirical Evidence from Selected MENA Countries. (2025). Binsuwadan, Jawaher ; Mabrouk, Fatma ; ben Mim, Sami ; Bouzgarrou, Aziza. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:21:p:9425-:d:1778025. Full description at Econpapers \|\| Download paper
2025	Unlocking ESG Performance: How Qualified Foreign Institutional Investors Enhance Corporate Sustainability in Chinaâs Capital Markets. (2025). Huang, Hui. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:18:p:8303-:d:1750574. Full description at Econpapers \|\| Download paper
2025	Environmental Management Accounting and Accountability for Circular Eco-Innovation Projects. (2025). Aranda-Usn, Alfonso ; Portillo-Tarragona, Pilar ; Kuba-Khoury, Vctor ; Scarpellini, Sabina. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2392-:d:1608402. Full description at Econpapers \|\| Download paper
2025	Characterization and Evaluation of the Organizational and Legal Structures of Forestry in the European Union. (2025). Broek, Jarosaw ; Kouch, Anna ; Wieruszewski, Marek ; Gornowicz, Roman ; Adamowicz, Krzysztof. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:13:p:5706-:d:1683879. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Toward an Experimental Common Framework for Measuring Double Materiality in Companies. (2025). Bux, Christian ; Geatti, Paola ; Sebastiani, Serena ; del Chicca, Andrea ; Giungato, Pasquale ; Tarabella, Angela ; Tricase, Caterina. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:14:p:6518-:d:1702951. Full description at Econpapers \|\| Download paper
2025	The Paradox of Sustainability in Higher Education: High Awareness but Limited Competency in Applying SDG 12 Principles. (2025). Aldhaheri, Mariam ; Arif, Shurooq Muhammad ; Elrazaz, Tariq ; Elmassri, Moataz ; Pajuelo, Mara Luisa ; Jabbar, Taniya Abdul ; Taher, Fatima Hisham ; al Shamsi, Aaisha. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:20:p:9067-:d:1770261. 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

Recent citations received in 2024

Year	Citing document
2024	Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context. (2024). Soobaroyen, Teerooven ; Rusmin, Rusmin ; Cahaya, Fitra Roman ; Astami, Emita ; Pramono, Agus Joko. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000442. Full description at Econpapers \|\| Download paper
2024	Dialogue with standard setters The adoption of the ?EU Taxonomy?: Critical reporting and auditing challenges. (2024). Perina, Davide ; Stacchezzini, Riccardo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2024-002008. Full description at Econpapers \|\| Download paper
2024	Resilient Sustainability Assessment Framework from a Transdisciplinary System-of-Systems Perspective. (2024). Cochran, David S ; Rauch, Erwin ; Bataleblu, Ali Asghar. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:21:p:9400-:d:1509358. Full description at Econpapers \|\| Download paper
2024	Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy. (2024). Pott, Christiane ; Chrzan, Sandra. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:63:y:2024:i:4:d:10.1007_s11156-024-01297-x. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union. (2023). Dragomir, Voicu D ; Radu, Oana Marina ; Hao, Ningshan. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:23:p:16265-:d:1286966. Full description at Econpapers \|\| Download paper
2023	The morality and tax avoidance: A sentiment and position taking analysis. (2023). Lokanan, Mark. In: PLOS ONE. RePEc:plo:pone00:0287327. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Seeking Moral Legitimacy through Corporate Social Responsibility: Evidence from Chinese Manufacturing Multinationals. (2022). Zhang, Qiaowen ; de Vries, Annalien. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:9:p:5245-:d:802755. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	75	270
2	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	35	184
3	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	62	98
4	The British Accounting Review / Elsevier	44	73
5	Business Strategy and the Environment / Wiley Blackwell	84	72
6	Journal of Business Ethics / Springer	127	66
7	Journal of International Accounting, Auditing and Taxation / Elsevier	21	60
8	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	41	55
9	Journal of Management & Governance / Springer	33	38
10	International Journal of Disclosure and Governance / Palgrave Macmillan	10	37
11	Australian Accounting Review / CPA Australia	25	31