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Citation Profile [Updated: 2026-03-14 21:09:38]
5 Years H Index
11
Impact Factor (IF)
0
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
2007 0 0.44 0 0 20 20 12 0 0 0 0 0 0.2
2008 0 0.47 0.13 0 20 40 43 5 5 20 20 5 100 5 0.25 0.22
2009 0.1 0.46 0.07 0.1 14 54 38 4 9 40 4 40 4 3 75 0 0.23
2010 0.09 0.46 0.06 0.07 15 69 32 4 13 34 3 54 4 1 25 0 0.2
2011 0.28 0.51 0.14 0.16 12 81 6 11 24 29 8 69 11 2 18.2 0 0.23
2012 0.07 0.5 0.08 0.1 17 98 18 8 32 27 2 81 8 1 12.5 0 0.21
2013 0.03 0.54 0.04 0.04 15 113 41 4 36 29 1 78 3 2 50 0 0.24
2014 0 0.53 0.12 0.12 17 130 14 16 52 32 73 9 1 6.3 1 0.06 0.22
2015 0.28 0.52 0.12 0.14 17 147 33 18 70 32 9 76 11 2 11.1 0 0.22
2016 0.03 0.5 0.11 0.05 13 160 33 17 87 34 1 78 4 3 17.6 1 0.08 0.2
2017 0.13 0.52 0.13 0.1 15 175 30 23 110 30 4 79 8 10 43.5 0 0.21
2018 0.25 0.53 0.22 0.25 18 193 63 42 152 28 7 77 19 4 9.5 2 0.11 0.22
2019 0.27 0.54 0.14 0.24 13 206 4 28 180 33 9 80 19 1 3.6 0 0.21
2020 0.26 0.64 0.18 0.29 15 221 42 39 219 31 8 76 22 5 12.8 1 0.07 0.3
2021 0.29 0.74 0.23 0.34 4 225 2 52 271 28 8 74 25 1 1.9 0 0.27
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
#YearTitleCited
12018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

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23
22009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?. (2009). Magnan, Michel L. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:3:p:189-213.

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21
32018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

19
42008Canadian Evidence on the Constructive Capitalization of Operating Leases. (2008). Durocher, Sylvain. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:3:p:227-256.

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18
52010Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals. (2010). Cook, Wade D ; Raviv, Tal ; Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:3:p:217-235.

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18
62013Factors Influencing Corporate Environmental Disclosures. (2013). Felton, Sandra ; Wegener, Matt ; Li, Jingyu ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

Full description at Econpapers || Download paper

17
72015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Sun, Jerry ; Liu, Guoping. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

Full description at Econpapers || Download paper

13
82020Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. (2020). Pimentel, Erica ; Boulianne, Emilio. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:325-361.

Full description at Econpapers || Download paper

13
92016The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Glynn, John ; Armitage, Howard M ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

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13
102015Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

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11
112016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

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11
122008The Relationship between Fair Value, Market Value, and Efficient Markets. (2008). Milburn, Alex J. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:293-316.

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10
132018Three Decades of IPO Markets in Canada: Evolution, Risk and Return. (2018). Suret, Jeana Marc ; Carpentier, Ccile. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:1:p:123-161.

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9
142010Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. (2010). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:4:p:271-289.

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9
152020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Bohr, Kathrin ; Partridge, Katharine ; Shah, Jhankrut Mukesh ; Cho, Charles H ; Swierszcz, Ada ; Choi, Tony Jaehyun. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

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9
162007Predicting Business Failures in Canada. (2007). Sun, Jerry Y ; Boritz, Efrim J ; Kennedy, Duane B. In: Accounting Perspectives. RePEc:wly:accper:v:6:y:2007:i:2:p:141-165.

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8
172013Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison. (2013). Salterio, Steven E ; Schmidt, Regan N. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:23-51.

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7
182017Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector. (2017). Dixon, Robert ; Jizi, Mohammad I. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:1:p:7-30.

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7
192008Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud. (2008). Jamal, Karim. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:2:p:97-110.

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7
202009Proposed Changes in Lease Accounting and Private Business Bankers Credit Decisions. (2009). Durocher, Sylvain ; Fortin, Anne. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:9-42.

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7
212008Auditors Affirmations of Compliance with IFRS around the World: An Exploratory Study. (2008). Zeff, Stephen A ; Nobes, Christopher W. In: Accounting Perspectives. RePEc:wly:accper:v:7:y:2008:i:4:p:279-292.

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6
222020What Accountants Need to Know about Blockchain. (2020). Stratopoulos, Theophanis C ; Calderon, Jesus. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:303-323.

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6
232017DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada. (2017). Jin, Yan. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:205-235.

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6
242017Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings. (2017). Jaeschke, Reemda ; Gloger, Mario Albert ; Lopatta, Kerstin. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:4:p:315-343.

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6
252012Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada. (2012). Kilfoyle, Eksa ; Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:77-109.

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5
262017Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada. (2017). Richardson, Alan J. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:2:p:83-104.

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5
272012Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada. (2012). Guo, Ken H. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:111-130.

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5
282015Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jørgensen, Bjørn ; Gordon, Elizabeth A ; Linthicum, Cheryl L ; Burnett, Brian M ; Jorgensen, Bjorn N. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:212-249.

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5
292020Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?†. (2020). Smith, Sean Stein ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:363-387.

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5
302014An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students. (2014). Haight, Timothy G ; Smith, Kenneth J ; Rosenberg, Donald L. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:1:p:29-59.

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5
312011XBRL and Accruals: Empirical Evidence from China. (2011). Shon, John ; Peng, Emma Yan ; Tan, Christine. In: Accounting Perspectives. RePEc:wly:accper:v:10:y:2011:i:2:p:109-138.

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5
322009Financial Reporting for Private Companies: The Canadian Experience. (2009). Rennie, Morina D ; Senkow, David W. In: Accounting Perspectives. RePEc:wly:accper:v:8:y:2009:i:1:p:43-68.

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4
332015Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?. (2015). Khan, Shahid ; Wright, Michael ; Anderson, Mark ; Warsame, Hussein. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:276-302.

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4
342020Risks and Benefits of Initial Coin Offerings: Evidence from impak Finance, a Regulated Initial Coin Offering†. (2020). Fortin, Melissa ; Boulianne, Emilio. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:413-437.

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4
352013XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS. (2013). Rea, Michele A ; Valentinetti, Diego. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:3:p:237-259.

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4
362016The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing. (2016). Courteau, Lucie ; Bdard, Jean ; Coulombe, Daniel. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:4:p:235-267.

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4
372020Blockchain and Cryptoassets: Insights from Practice†. (2020). Villmann, Rebecca ; Mezon, Linda ; Charbonneau, Ken ; Paradine, Carol ; Scilipoti, Anthony ; Bennett, Sheldon ; Leopold, Ryan. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:283-302.

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4
382020The Use of Blockchains to Enhance Sustainability Reporting and Assurance†. (2020). O'Brien, Patrick E ; Bakarich, Kathleen M ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:389-412.

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4
392013The Effect of Reversibility on a Managers Decision to Record Asset Impairments. (2013). Trottier, Kim. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:1-22.

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4
402019A Personal View of the Evolution of the Accounting Professoriate. (2019). Zeff, Stephen A. In: Accounting Perspectives. RePEc:wly:accper:v:18:y:2019:i:3:p:159-185.

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4
412014Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures. (2014). Stuebs, Martin ; MacGregor, Jason. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:4:p:309-324.

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4
422017Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS. (2017). Labelle, Ral ; Wegener, Matthew. In: Accounting Perspectives. RePEc:wly:accper:v:16:y:2017:i:3:p:139-168.

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3
432021Value Relevance of Comprehensive Income for the Canadian Market*. (2021). Fortin, Anne ; Djaballah, Abderrahmane. In: Accounting Perspectives. RePEc:wly:accper:v:20:y:2021:i:1:p:49-77.

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3
442013An Empirical Investigation of the Influence of Qualitative Risk Factors on Canadian Auditors’ Determination of Performance Materiality. (2013). Pecchiari, Nicola ; Emby, Craig. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:4:p:281-299.

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3
452015Value Relevance of Fair Values—Empirical Evidence of the Impact of Market Volatility. (2015). Song, Xiaofei. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:91-116.

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3
462012Unresolved Issues about the Proposed CPA Certification Program. (2012). Lento, Camillo ; Sayed, Naqi ; Ryan, Joa Anne. In: Accounting Perspectives. RePEc:wly:accper:v:11:y:2012:i:2:p:137-144.

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3
472010Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case. (2010). Chang, Janie C ; Peng, Jacob. In: Accounting Perspectives. RePEc:wly:accper:v:9:y:2010:i:1:p:55-78.

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3
482015The Israeli XBRL Adoption Experience. (2015). Shaw, Lewis ; Weihs, Hagit ; Markelevich, Ariel. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:117-133.

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3
492007Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts. (2007). Salterio, Steven E ; Davies, Andrea B. In: Accounting Perspectives. RePEc:wly:accper:v:6:y:2007:i:1:p:95-113.

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3
502014Investor Attention and Stock Mispricing. (2014). Jin, Justin Y. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:2:p:123-147.

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3
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12018New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

Full description at Econpapers || Download paper

8
22018Current Trends within Social and Environmental Accounting Research: A Literature Review. (2018). Chung, Jieun ; Cho, Charles H. In: Accounting Perspectives. RePEc:wly:accper:v:17:y:2018:i:2:p:207-239.

Full description at Econpapers || Download paper

6
32020Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. (2020). Pimentel, Erica ; Boulianne, Emilio. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:325-361.

Full description at Econpapers || Download paper

6
42013Factors Influencing Corporate Environmental Disclosures. (2013). Felton, Sandra ; Wegener, Matt ; Li, Jingyu ; Elayan, Fayez A. In: Accounting Perspectives. RePEc:wly:accper:v:12:y:2013:i:1:p:53-73.

Full description at Econpapers || Download paper

5
52020Risks and Benefits of Initial Coin Offerings: Evidence from impak Finance, a Regulated Initial Coin Offering†. (2020). Fortin, Melissa ; Boulianne, Emilio. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:413-437.

Full description at Econpapers || Download paper

4
62020Advancing Sustainability Reporting in Canada: 2019 Report on Progress. (2020). Bohr, Kathrin ; Partridge, Katharine ; Shah, Jhankrut Mukesh ; Cho, Charles H ; Swierszcz, Ada ; Choi, Tony Jaehyun. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:181-204.

Full description at Econpapers || Download paper

4
72016Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. (2016). Zeng, Tao. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:7-30.

Full description at Econpapers || Download paper

4
82020Digital Assets and Blockchain: Hackable, Fraudulent, or Just Misunderstood?†. (2020). Smith, Sean Stein ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:363-387.

Full description at Econpapers || Download paper

3
92015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Sun, Jerry ; Liu, Guoping. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

Full description at Econpapers || Download paper

3
102015Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jørgensen, Bjørn ; Gordon, Elizabeth A ; Linthicum, Cheryl L ; Burnett, Brian M ; Jorgensen, Bjorn N. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:3:p:212-249.

Full description at Econpapers || Download paper

2
112016The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice. (2016). Glynn, John ; Armitage, Howard M ; Webb, Alan. In: Accounting Perspectives. RePEc:wly:accper:v:15:y:2016:i:1:p:31-69.

Full description at Econpapers || Download paper

2
122021Value Relevance of Comprehensive Income for the Canadian Market*. (2021). Fortin, Anne ; Djaballah, Abderrahmane. In: Accounting Perspectives. RePEc:wly:accper:v:20:y:2021:i:1:p:49-77.

Full description at Econpapers || Download paper

2
132015Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. (2015). Mala, Rajni ; Chand, Parmod. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:1:p:1-50.

Full description at Econpapers || Download paper

2
142020The Use of Blockchains to Enhance Sustainability Reporting and Assurance†. (2020). O'Brien, Patrick E ; Bakarich, Kathleen M ; Castonguay, John Jack. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:4:p:389-412.

Full description at Econpapers || Download paper

2
152015Value Relevance of Fair Values—Empirical Evidence of the Impact of Market Volatility. (2015). Song, Xiaofei. In: Accounting Perspectives. RePEc:wly:accper:v:14:y:2015:i:2:p:91-116.

Full description at Econpapers || Download paper

2
162014Investor Attention and Stock Mispricing. (2014). Jin, Justin Y. In: Accounting Perspectives. RePEc:wly:accper:v:13:y:2014:i:2:p:123-147.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor:
YearTitle
Recent citations