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

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

5 Years H Index

Impact Factor (IF)

0.39

5 Years IF

0.4

Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1996	0	0.25	0	0	10	10	44		1	0		0			0		0	0.11
1997	0	0.24	0	0	35	45	172		1	10		10			0		0	0.11
1998	0.09	0.27	0.09	0.09	22	67	353	6	7	45	4	45	4	1	16.7	2	0.09	0.13
1999	0.14	0.29	0.16	0.16	31	98	270	16	23	57	8	67	11		0		0	0.14
2000	0.19	0.34	0.11	0.11	31	129	203	14	37	53	10	98	11		0		0	0.16
2001	0.08	0.38	0.1	0.09	24	153	96	15	52	62	5	129	12	7	46.7		0	0.17
2002	0.11	0.39	0.08	0.07	26	179	118	15	67	55	6	143	10		0	1	0.04	0.2
2003	0.1	0.43	0.17	0.19	32	211	286	36	103	50	5	134	25	6	16.7	1	0.03	0.21
2004	0.1	0.47	0.12	0.13	39	250	156	31	134	58	6	144	19	7	22.6		0	0.21
2005	0.17	0.51	0.27	0.14	31	281	194	75	209	71	12	152	22	6	8		0	0.23
2006	0.1	0.49	0.24	0.13	53	334	669	81	290	70	7	152	20	3	3.7	6	0.11	0.22
2007	0.13	0.44	0.27	0.19	42	376	338	102	392	84	11	181	34	4	3.9		0	0.2
2008	0.22	0.47	0.26	0.18	35	411	279	108	500	95	21	197	36	1	0.9	4	0.11	0.22
2009	0.34	0.46	0.33	0.32	35	446	240	147	647	77	26	200	64	4	2.7	1	0.03	0.23
2010	0.24	0.46	0.39	0.36	38	484	535	187	834	70	17	196	71	12	6.4	11	0.29	0.2
2011	0.25	0.51	0.34	0.35	28	512	392	173	1007	73	18	203	71	4	2.3	5	0.18	0.23
2012	0.33	0.5	0.47	0.43	29	541	217	255	1262	66	22	178	76	9	3.5	2	0.07	0.21
2013	0.37	0.54	0.46	0.42	30	571	299	263	1525	57	21	165	70	8	3	5	0.17	0.24
2014	0.51	0.53	0.55	0.61	31	602	287	334	1859	59	30	160	97	25	7.5	2	0.06	0.22
2015	0.54	0.52	0.58	0.69	42	644	224	376	2235	61	33	156	107	15	4	4	0.1	0.22
2016	0.38	0.5	0.55	0.51	40	684	290	371	2608	73	28	160	81	12	3.2	1	0.03	0.2
2017	0.44	0.52	0.59	0.62	37	721	352	422	3030	82	36	172	106	31	7.3	7	0.19	0.21
2018	0.69	0.53	0.73	0.68	38	759	281	551	3581	77	53	180	123	27	4.9	8	0.21	0.22
2019	0.72	0.54	0.58	0.61	36	795	188	465	4046	75	54	188	115	1	0.2	2	0.06	0.21
2020	0.76	0.64	0.71	0.88	35	830	88	588	4634	74	56	193	169		0	4	0.11	0.3
2021	0.56	0.74	0.69	0.91	35	865	83	599	5233	71	40	186	169		0	3	0.09	0.27
2022	0.4	0.73	0.68	0.8	40	905	52	615	5848	70	28	181	145		0	4	0.1	0.22
2023	0.4	0.69	0.55	0.65	35	940	29	519	6367	75	30	184	119		0	2	0.06	0.2
2024	0.45	0.81	0.63	0.69	32	972	11	608	6975	75	34	181	125		0	1	0.03	0.23
2025	0.39		0.31	0.4	34	1006	0	311	7286	67	26	177	70		0		0

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

50 most cited documents in this series

#	Year	Title	Cited
1	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	308
2	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	133
3	1998	The public disclosure of environmental performance informationâa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	122
4	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Michelon, Giovanna ; Mallin, Christine A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	114
5	2007	Financial reporting quality: is fair value a plus or a minus?. (2007). Penman, Stephen. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:33-44. Full description at Econpapers \|\| Download paper	113
6	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	112
7	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Haniffa, Roszaini ; Pike, Richard ; Li, Jing. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	110
8	2006	The survival of international differences under IFRS: towards a research agenda. (2006). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:3:p:233-245. Full description at Econpapers \|\| Download paper	95
9	2010	Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148. Full description at Econpapers \|\| Download paper	81
10	2007	Is fair value accounting information relevant and reliable? Evidence from capital market research. (2007). Landsman, Wayne. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:19-30. Full description at Econpapers \|\| Download paper	81
11	2010	International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187. Full description at Econpapers \|\| Download paper	80
12	2000	Detecting earnings management using cross-sectional abnormal accruals models. (2000). Young, S ; Pope, P ; Peasnell, K. In: Accounting and Business Research. RePEc:taf:acctbr:v:30:y:2000:i:4:p:313-326. Full description at Econpapers \|\| Download paper	80
13	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	77
14	2006	Disclosure and the cost of capital: what do we know?. (2006). Botosan, Christine. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:31-40. Full description at Econpapers \|\| Download paper	76
15	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	70
16	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin ; Street, Donna L.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	67
17	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	66
18	2017	Why regulate private firm disclosure and auditing?. (2017). Shroff, Nemit ; Minnis, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	64
19	2005	The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Pike, Richard ; Mangena, Musa. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers \|\| Download paper	62
20	2011	The European IFRS experiment: objectives, research challenges and some early evidence. (2011). McLeay, Stuart ; Pope, Peter F.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:233-266. Full description at Econpapers \|\| Download paper	61
21	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃ© ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers \|\| Download paper	55
22	1997	Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems. (1997). Chong, Vincent. In: Accounting and Business Research. RePEc:taf:acctbr:v:27:y:1997:i:4:p:268-276. Full description at Econpapers \|\| Download paper	51
23	1998	Regression Analysis in Accounting Disclosure Studies. (1998). Cooke, T. E.. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:209-224. Full description at Econpapers \|\| Download paper	48
24	2006	Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. (2006). Maijoor, Steven ; Vanstraelen, Ann. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:1:p:33-52. Full description at Econpapers \|\| Download paper	47
25	1998	International Variations in the Connections Between Tax and Financial Reporting. (1998). Lamb, Margaret ; Nobes, Christopher ; Roberts, Alan. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:3:p:173-188. Full description at Econpapers \|\| Download paper	46
26	2009	Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Strong, Norman ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers \|\| Download paper	43
27	2011	International Financial Reporting Standards: what are the benefits?. (2011). Brown, Philip. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:269-285. Full description at Econpapers \|\| Download paper	43
28	2003	Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings. (2003). Hussainey, Khaled ; Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:4:p:275-294. Full description at Econpapers \|\| Download paper	42
29	2006	Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?. (2006). Gray, Rob. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:65-88. Full description at Econpapers \|\| Download paper	42
30	2006	What has the invisible hand achieved?. (2006). Watts, Ross. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:51-61. Full description at Econpapers \|\| Download paper	42
31	2018	Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers \|\| Download paper	41
32	1999	Investor reactions to corporate environmental saints and sinners: an experimental analysis. (1999). Milne, Markus ; Chan, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:265-279. Full description at Econpapers \|\| Download paper	41
33	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	41
34	2013	The continued survival of international differences under IFRS. (2013). Nobes, Christopher. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:2:p:83-111. Full description at Econpapers \|\| Download paper	39
35	2011	New institutional accounting and IFRS. (2011). Wysocki, Peter. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:3:p:309-328. Full description at Econpapers \|\| Download paper	39
36	1998	Private disclosure and financial reporting. (1998). Holland, J. In: Accounting and Business Research. RePEc:taf:acctbr:v:28:y:1998:i:4:p:255-269. Full description at Econpapers \|\| Download paper	39
37	2018	Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Bebbington, Jan ; Odwyer, Brendan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522. Full description at Econpapers \|\| Download paper	39
38	2010	The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Landsman, Wayne ; Bushman, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273. Full description at Econpapers \|\| Download paper	38
39	2001	Accounting information and analyst stock recommendation decisions: a content analysis approach. (2001). Taffler, Richard ; Breton, Gaetan. In: Accounting and Business Research. RePEc:taf:acctbr:v:31:y:2001:i:2:p:91-101. Full description at Econpapers \|\| Download paper	38
40	2005	Earnings management of distressed firms during debt renegotiation. (2005). Saleh, Norman ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:1:p:69-86. Full description at Econpapers \|\| Download paper	37
41	1999	Are large auditors more accurate than small auditors?. (1999). Lennox, Clive. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:3:p:217-227. Full description at Econpapers \|\| Download paper	36
42	2013	The objectives of financial reporting: a historical survey and analysis. (2013). ZEFF, STEPHEN A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	36
43	2007	Standard-setting measurement issues and the relevance of research. (2007). Barth, Mary. In: Accounting and Business Research. RePEc:taf:acctbr:v:37:y:2007:i:s1:p:7-15. Full description at Econpapers \|\| Download paper	36
44	1999	Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management. (1999). Shivakumar, Lakshmanan ; Jeter, Debra. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1999:i:4:p:299-319. Full description at Econpapers \|\| Download paper	35
45	2018	The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers \|\| Download paper	35
46	2013	The role of financial reporting in debt contracting and in stewardship. (2013). Shivakumar, Lakshmanan. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:362-383. Full description at Econpapers \|\| Download paper	33
47	2004	Disclosure compliance with national accounting standards by listed companies in South Asia. (2004). Henry, Darren ; Ali, Muhammad ; Ahmed, Kamran. In: Accounting and Business Research. RePEc:taf:acctbr:v:34:y:2004:i:3:p:183-199. Full description at Econpapers \|\| Download paper	31
48	2010	Bias in the tone of forwardâlooking narratives. (2010). Schleicher, Thomas ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:4:p:371-390. Full description at Econpapers \|\| Download paper	31
49	2003	Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital. (2003). Gietzmann, Miles ; Trombetta, Marco. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:187-205. Full description at Econpapers \|\| Download paper	31
50	2002	Top executive dismissal, ownership and corporate performance. (2002). Conyon, Martin ; Florou, Annita. In: Accounting and Business Research. RePEc:taf:acctbr:v:32:y:2002:i:4:p:209-225. Full description at Econpapers \|\| Download paper	30

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

#	Year	Title	Cited
1	1998	The public disclosure of environmental performance informationâa dual test of media agenda setting theory and legitimacy theory. (1998). Brown, Noel ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:21-41. Full description at Econpapers \|\| Download paper	24
2	2011	Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens. (2011). Michelon, Giovanna ; Mallin, Christine A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. Full description at Econpapers \|\| Download paper	17
3	2003	Financial reporting of good news and bad news: evidence from accounting narratives. (2003). Clatworthy, Mark ; Jones, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:33:y:2003:i:3:p:171-185. Full description at Econpapers \|\| Download paper	16
4	2016	Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. (2016). de Villiers, Charl ; Marques, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:167-195. Full description at Econpapers \|\| Download paper	15
5	2010	Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256. Full description at Econpapers \|\| Download paper	14
6	2018	The expansion of non-financial reporting: an exploratory study. (2018). Stolowy, HervÃ© ; Paugam, Luc. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:525-548. Full description at Econpapers \|\| Download paper	13
7	2018	Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research. (2018). Leuz, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:582-608. Full description at Econpapers \|\| Download paper	12
8	2017	Why regulate private firm disclosure and auditing?. (2017). Shroff, Nemit ; Minnis, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:473-502. Full description at Econpapers \|\| Download paper	12
9	2021	The art of conversation: the expanded audit report. (2021). Minutti-Meza, Miguel. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:5:p:548-581. Full description at Econpapers \|\| Download paper	11
10	2006	International Financial Reporting Standards (IFRS): pros and cons for investors. (2006). Ball, Ray. In: Accounting and Business Research. RePEc:taf:acctbr:v:36:y:2006:i:s1:p:5-27. Full description at Econpapers \|\| Download paper	11
11	2018	Corporate reporting and accounting for externalities. (2018). Unerman, Jeffrey ; Bebbington, Jan ; Odwyer, Brendan. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:497-522. Full description at Econpapers \|\| Download paper	11
12	2022	Political corruption and annual report readability: evidence from the United States. (2022). Dao, Mai ; Wu, Jia ; Sun, Hua ; Xu, Hongkang. In: Accounting and Business Research. RePEc:taf:acctbr:v:52:y:2022:i:2:p:166-200. Full description at Econpapers \|\| Download paper	10
13	2011	A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives. (2011). Merkl-Davies, Doris ; Brennan, Niamh. In: Accounting and Business Research. RePEc:taf:acctbr:v:41:y:2011:i:5:p:415-437. Full description at Econpapers \|\| Download paper	10
14	2019	Fad or future? Automated analysis of financial text and its implications for corporate reporting. (2019). Young, Steven ; Lewis, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:587-615. Full description at Econpapers \|\| Download paper	10
15	2008	Intellectual capital disclosure and corporate governance structure in UK firms. (2008). Haniffa, Roszaini ; Pike, Richard ; Li, Jing. In: Accounting and Business Research. RePEc:taf:acctbr:v:38:y:2008:i:2:p:137-159. Full description at Econpapers \|\| Download paper	10
16	2019	Big Data and changes in audit technology: contemplating a research agenda. (2019). Turley, Stuart ; Salijeni, George ; Samsonova-Taddei, Anna. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:1:p:95-119. Full description at Econpapers \|\| Download paper	10
17	2010	Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. (2010). Islam, Muhammad ; Deegan, Craig. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148. Full description at Econpapers \|\| Download paper	9
18	2016	Do corporate tax cuts increase investments?. (2016). Jacob, Martin ; Dobbins, Laura. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:731-759. Full description at Econpapers \|\| Download paper	9
19	2019	Corporate tax avoidance: is tax transparency the solution?. (2019). Tuck, Penelope ; Oats, Lynne. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:565-583. Full description at Econpapers \|\| Download paper	9
20	2017	Accounting narratives and impression management on social media. (2017). Liu, Siwen ; Yang, Jessica H. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:673-694. Full description at Econpapers \|\| Download paper	9
21	2023	Private firm accounting: the European reporting environment, data and research perspectives. (2023). Pierk, Jochen ; Gassen, Joachim ; Elfers, Ferdinand ; Beuselinck, Christof. In: Accounting and Business Research. RePEc:taf:acctbr:v:53:y:2023:i:1:p:38-82. Full description at Econpapers \|\| Download paper	9
22	2020	Real effects of financial reporting and disclosure on innovation. (2020). Tamayo, Ane ; Simpson, Ana. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:5:p:401-421. Full description at Econpapers \|\| Download paper	8
23	2009	Earnings management or forecast guidance to meet analyst expectations?. (2009). Athanasakou, Vasiliki ; Strong, Norman ; Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:39:y:2009:i:1:p:3-35. Full description at Econpapers \|\| Download paper	8
24	2013	How far can we trust earnings numbers? What research tells us about earnings management. (2013). Walker, Martin. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:445-481. Full description at Econpapers \|\| Download paper	8
25	2017	The effect of financial leverage on real and accrual-based earnings management. (2017). Tsekrekos, Andrianos ; Anagnostopoulou, Seraina. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:2:p:191-236. Full description at Econpapers \|\| Download paper	8
26	2017	Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. (2017). Ipino, Elisabetta ; Parbonetti, Antonio. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:91-121. Full description at Econpapers \|\| Download paper	7
27	2020	Reporting matters: the real effects of financial reporting on investing and financing decisions. (2020). Shakespeare, Catherine. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:5:p:425-442. Full description at Econpapers \|\| Download paper	7
28	2014	The perceived credibility of forward-looking performance disclosures. (2014). Hussainey, Khaled ; Athanasakou, Vasiliki. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:3:p:227-259. Full description at Econpapers \|\| Download paper	7
29	2018	The deteriorating usefulness of financial report information and how to reverse it. (2018). Lev, Baruch. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:5:p:465-493. Full description at Econpapers \|\| Download paper	7
30	1998	The market for informationâevidence from finance directors, analysts and fund managers. (1998). Barker, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:29:y:1998:i:1:p:3-20. Full description at Econpapers \|\| Download paper	7
31	2010	Fair value accounting, financial economics and the transformation of reliability. (2010). Power, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:40:y:2010:i:3:p:197-210. Full description at Econpapers \|\| Download paper	7
32	2016	Determinants and implications of long audit reporting lags: evidence from China. (2016). Luo, Vivian Wei ; Chan, Hung K. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:2:p:145-166. Full description at Econpapers \|\| Download paper	6
33	2017	The contents of assurance statements for sustainability reports and information asymmetry. (2017). Guenther, Thomas W ; Fuhrmann, Stephan ; Looks, Elisabeth ; Ott, Christian. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:4:p:369-400. Full description at Econpapers \|\| Download paper	6
34	2020	Corporate tax reforms and tax-motivated profit shifting: evidence from the EU. (2020). Jacob, Martin ; de Vito, Antonio ; Alexander, Anna. In: Accounting and Business Research. RePEc:taf:acctbr:v:50:y:2020:i:4:p:309-341. Full description at Econpapers \|\| Download paper	6
35	2019	Financial scandals: a historical overview. (2019). Toms, Steven. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:5:p:477-499. Full description at Econpapers \|\| Download paper	6
36	2021	Corporate social responsibility reporting in China: political, social and corporate influences. (2021). Li, Teng ; Parsa, Sepideh ; Dai, Narisa ; Tang, Guliang ; Belal, Ataur. In: Accounting and Business Research. RePEc:taf:acctbr:v:51:y:2021:i:1:p:36-64. Full description at Econpapers \|\| Download paper	6
37	2015	Visualising accounting: an interdisciplinary review and synthesis. (2015). Davison, Jane. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:2:p:121-165. Full description at Econpapers \|\| Download paper	6
38	2014	Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. (2014). Peel, Michael. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:5:p:545-571. Full description at Econpapers \|\| Download paper	6
39	2013	Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. (2013). Vogel, Silvia ; Schmidt, Peter ; Glaum, Martin ; Street, Donna L.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:3:p:163-204. Full description at Econpapers \|\| Download paper	6
40	2015	Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure. (2015). Cooper, Stuart ; Slack, Richard. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:6-7:p:801-840. Full description at Econpapers \|\| Download paper	6
41	2013	The objectives of financial reporting: a historical survey and analysis. (2013). ZEFF, STEPHEN A.. In: Accounting and Business Research. RePEc:taf:acctbr:v:43:y:2013:i:4:p:262-327. Full description at Econpapers \|\| Download paper	6
42	2014	Earnings presentation effects on manager reporting choices and investor decisions. (2014). Emett, Scott A. ; Libby, Robert. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:4:p:410-438. Full description at Econpapers \|\| Download paper	6
43	2005	The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. (2005). Pike, Richard ; Mangena, Musa. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:327-349. Full description at Econpapers \|\| Download paper	6
44	2005	The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. (2005). Agbejule, Adebayo. In: Accounting and Business Research. RePEc:taf:acctbr:v:35:y:2005:i:4:p:295-305. Full description at Econpapers \|\| Download paper	5
45	2015	The implications of research on accounting conservatism for accounting standard setting. (2015). Walker, Martin ; Mora, Araceli. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:5:p:620-650. Full description at Econpapers \|\| Download paper	5
46	2019	Audit exemptions and compliance with tax and accounting regulations. (2019). Langli, John Christian ; Downing, Jeff. In: Accounting and Business Research. RePEc:taf:acctbr:v:49:y:2019:i:1:p:28-67. Full description at Econpapers \|\| Download paper	5
47	2016	Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe. (2016). Marques, Mario ; Pinho, Carlos. In: Accounting and Business Research. RePEc:taf:acctbr:v:46:y:2016:i:7:p:703-730. Full description at Econpapers \|\| Download paper	5
48	2015	How control systems influence product innovation processes: examining the role of entrepreneurial orientation. (2015). Malagueo, Ricardo ; Bisbe, Josep. In: Accounting and Business Research. RePEc:taf:acctbr:v:45:y:2015:i:3:p:356-386. Full description at Econpapers \|\| Download paper	5
49	2014	Epistemic commitment and cognitive disunity toward fair-value accounting. (2014). Gendron, Yves ; Durocher, Sylvain. In: Accounting and Business Research. RePEc:taf:acctbr:v:44:y:2014:i:6:p:630-655. Full description at Econpapers \|\| Download paper	5
50	2017	Does obfuscating excessive CEO pay work? The influence of remuneration report readability on say-on-pay votes. (2017). Flora, YU ; Hooghiemstra, Reggy ; Qin, BO. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:6:p:695-729. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 26

Year	Title
2025	Quantile Analysis of Oil Price Shocks and Stock Market Performance: A European Perspective. (2025). Audi, Marc ; Ali, Amjad ; Poulin, Marc ; Ahmad, Khalil. In: MPRA Paper. RePEc:pra:mprapa:124295. Full description at Econpapers \|\| Download paper
2025	Barriers to breakthroughs: the crucial role of support services in advancing accounting practices, financial literacy and performance in disability-led SMEs. (2025). Quarshie, Michael Ayikwei ; Akhtar, Shakeb ; Nawaah, Donkor. In: Quality & Quantity: International Journal of Methodology. RePEc:spr:qualqt:v:59:y:2025:i:2:d:10.1007_s11135-024-02050-1. Full description at Econpapers \|\| Download paper
2025	Stock market reaction to mandatory carbon disclosure announcements: The role of institutional investors. (2025). Muktadir-Al, Dewan ; Zhang, Ziyang ; Sainani, Sushil ; Florackis, Chris. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443125000034. Full description at Econpapers \|\| Download paper
2025	Self-regulation and self-presentation in sustainability reporting: Evidence from firmsâ voluntary water disclosure. (2025). van der Heijden, Hans ; Liu, Siwen. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000072. Full description at Econpapers \|\| Download paper
2025	Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics. (2025). Abhayawansa, Subhash ; Jubb, Christine ; Liu, Zihan. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:4:s0890838924002853. Full description at Econpapers \|\| Download paper
2025	Can bank digitization reduce corporate overinvestment?. (2025). Ji, YU ; Zhang, Shuxin ; Shi, Lina. In: Finance Research Letters. RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325003915. Full description at Econpapers \|\| Download paper
2025	Can ESG ratings influence relationship-based transactions: Empirical evidence from Chinese listed companies. (2025). Zhang, Jiawei ; Wang, Ruzhou ; Ding, YI ; Liang, Fangzhi. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001152. Full description at Econpapers \|\| Download paper
2025	Facial masculinity, risk preferences, and corporate hedging. (2025). Barbi, Massimiliano ; Febo, Valentina. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002844. Full description at Econpapers \|\| Download paper
2025	Decoding internal customer satisfaction in services firms through the lens of ability, motivation and opportunity framework using text mining approaches. (2025). Bellary, Sreevatsa ; Kumar, Manish ; Rathor, Abhinav Shankar. In: Journal of Retailing and Consumer Services. RePEc:eee:joreco:v:86:y:2025:i:c:s0969698925001213. Full description at Econpapers \|\| Download paper
2025	Can business-financial integration mitigate agency problems? Evidence from Chinas listed firms. (2025). Yu, Kaidong ; Jin, Liyang ; Zhang, Xuan. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002194. Full description at Econpapers \|\| Download paper
2025	Bankruptcy reform and audit fees: Evidence from quasi-natural experiment in India. (2025). Bhagawan, Praveen ; Basu, Soumyabrata ; Mukhopadhyay, Jyoti Prasad. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325007718. Full description at Econpapers \|\| Download paper
2025	Greenhouse Gas Disclosure: Evidence from Private Firms. (2025). Grahn, Aline. In: Journal of Business Ethics. RePEc:kap:jbuset:v:197:y:2025:i:1:d:10.1007_s10551-024-05697-w. Full description at Econpapers \|\| Download paper
2025	Tax Risk and Cost of Debt: The Role of Tax AvoidanceâEvidence from the Iraqi Stock Market. (2025). Pazhohi, Mohammadreza ; Elaibi, Asif Isam ; Barrak, Jasim Idan ; Naji, Hussen Amran. In: Risks. RePEc:gam:jrisks:v:13:y:2025:i:2:p:29-:d:1585929. Full description at Econpapers \|\| Download paper
2025	Managers individualistic culture and trade credit. (2025). Cui, Huijie ; Luo, Yonggen ; Tian, NA ; Kong, Dongmin. In: Emerging Markets Review. RePEc:eee:ememar:v:66:y:2025:i:c:s1566014125000275. Full description at Econpapers \|\| Download paper
2025	Russian Financial Statements Database: A firm-level collection of the universe of financial statements. (2025). Skougarevskiy, Dmitriy ; Ledenev, Victor ; Bondarkov, Sergey. In: Papers. RePEc:arx:papers:2501.05841. Full description at Econpapers \|\| Download paper
2025	Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe. (2025). Georgiou, Nadine ; Bigus, Jochen. In: Journal of Business Economics. RePEc:spr:jbecon:v:95:y:2025:i:2:d:10.1007_s11573-024-01209-4. 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	Corporate tax system complexity and investment sensitivity to tax policy changes. (2025). Gallemore, John ; Amberger, Harald ; Wilde, Jaron. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:323939. Full description at Econpapers \|\| Download paper
2025	Machine Learning for the Unlisted: Enhancing MSME Default Prediction with Public Market Signals. (2025). Filomeni, Stefano ; Bitetto, Alessandro ; Modina, Michele. In: Journal of Corporate Finance. RePEc:eee:corfin:v:94:y:2025:i:c:s0929119925000987. Full description at Econpapers \|\| Download paper
2025	Unlocking financing opportunities: The impact of the ELITE Program on SMEsâ Financing. (2025). Fera, Pietro ; Moscariello, Nicola ; Meles, Antonio ; Pellegrino, Luigi Raffaele ; Ricciardi, Giorgio. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325004702. Full description at Econpapers \|\| Download paper
2025	Reporting regulation and corporate innovation. (2025). Breuer, Matthias ; Vanhaverbeke, Steven ; Leuz, Christian. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:1:s0165410125000059. Full description at Econpapers \|\| Download paper
2025	Beyond Compliance: Multi-Dimensional Text Mining Analysis of Corporate Sustainability Reporting. (2025). Karapolatgil, Ahmet Anil ; Sener, Irge. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:70:p:1032. Full description at Econpapers \|\| Download paper
2025	Is more always better? Investor-firm interactions, market competition and innovation performance of firms. (2025). Fei, Wei ; Jiang, Qichuan ; Qin, Wen ; Ma, Xuejiao. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006541. Full description at Econpapers \|\| Download paper
2025	How does the anti-trust policy stimulate firms product market competitiveness? Evidence from the implementation of the Anti-trust Law. (2025). Gou, Xuezhen ; Wang, Shuai. In: Finance Research Letters. RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325003265. Full description at Econpapers \|\| Download paper
2025	What does green bond prospectus communicate about credit spread?. (2025). Sharma, Udayan. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005306. Full description at Econpapers \|\| Download paper
2025	Innovation and annual report readability. (2025). Gounopoulos, Dimitrios ; Huang, Winifred ; Yang, Min. In: Research Policy. RePEc:eee:respol:v:54:y:2025:i:8:s0048733325001301. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2024

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

Recent citations received in 2023

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

Recent citations received in 2022

Year	Citing document
2022	Signaling private information via accounting system design. (2022). Laux, Volker ; Zheng, Ronghuo ; Dordzhieva, Aysa. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000179. Full description at Econpapers \|\| Download paper
2022	CEO power and annual report reading difficulty. (2022). Bradley, Wray ; Sun, LI ; Johnson, Grace. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:2:s1815566922000108. Full description at Econpapers \|\| Download paper
2022	Sustainable Development of Audit Market: Benefits of Audit Price Deregulation in China. (2022). Zhao, Zhongwei ; Cao, Yanming ; Wang, Ning. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:16:p:10208-:d:890298. Full description at Econpapers \|\| Download paper
2022	Are Expectations Misled by Chance? Quasi-Experimental Evidence from Financial Analysts. (2022). Franck, Egon ; Flepp, Raphael ; Meier, Pascal Flurin. In: Working Papers. RePEc:zrh:wpaper:396. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Journal of International Accounting, Auditing and Taxation / Elsevier	21	163
2	Sustainability / MDPI	75	131
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	41	125
4	CRITICAL PERSPECTIVES ON ACCOUNTING / Elsevier	35	114
5	The British Accounting Review / Elsevier	44	103
6	International Journal of Disclosure and Governance / Palgrave Macmillan	10	71
7	International Review of Financial Analysis / Elsevier	88	71
8	Review of Quantitative Finance and Accounting / Springer	37	49
9	Advances in accounting / Elsevier	17	49
10	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	62	49
11	Research in International Business and Finance / Elsevier	58	46