Advances in accounting / Elsevier
Citation Profile [Updated: 2026-06-12 21:57:20]
5 Years H Index
18
Impact Factor (IF)
0.44
5 Years IF
0.59
Data available in this
report
[Raw
data] [50 most cited papers]
[50 most relevant papers]
[cites used to compute IF]
[Recent
citations ][Frequent citing
series ] [more data in
EconPapers]
[
trace new citations] [Missing
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2013 | 0 | 0.54 | 0.07 | 0 | 30 | 30 | 204 | 2 | 2 | 0 | 0 | 0 | 2 | 0.07 | 0.23 | |||
| 2014 | 0.3 | 0.52 | 0.18 | 0.3 | 41 | 71 | 297 | 13 | 15 | 30 | 9 | 30 | 9 | 7 | 53.8 | 2 | 0.05 | 0.22 |
| 2015 | 0.24 | 0.52 | 0.21 | 0.24 | 25 | 96 | 154 | 19 | 35 | 71 | 17 | 71 | 17 | 2 | 10.5 | 2 | 0.08 | 0.22 |
| 2016 | 0.35 | 0.5 | 0.38 | 0.49 | 42 | 138 | 268 | 52 | 87 | 66 | 23 | 96 | 47 | 8 | 15.4 | 3 | 0.07 | 0.2 |
| 2017 | 0.33 | 0.51 | 0.34 | 0.38 | 38 | 176 | 217 | 60 | 147 | 67 | 22 | 138 | 52 | 11 | 18.3 | 0 | 0.2 | |
| 2018 | 0.46 | 0.52 | 0.6 | 0.61 | 26 | 202 | 116 | 122 | 269 | 80 | 37 | 176 | 107 | 5 | 4.1 | 0 | 0.22 | |
| 2019 | 0.48 | 0.53 | 0.5 | 0.51 | 28 | 230 | 76 | 114 | 383 | 64 | 31 | 172 | 88 | 11 | 9.6 | 1 | 0.04 | 0.21 |
| 2020 | 0.31 | 0.63 | 0.69 | 0.58 | 17 | 247 | 97 | 170 | 553 | 54 | 17 | 159 | 92 | 8 | 4.7 | 5 | 0.29 | 0.3 |
| 2021 | 0.53 | 0.72 | 0.67 | 0.64 | 22 | 269 | 52 | 181 | 734 | 45 | 24 | 151 | 96 | 23 | 12.7 | 2 | 0.09 | 0.26 |
| 2022 | 0.56 | 0.71 | 0.65 | 0.58 | 26 | 295 | 40 | 192 | 926 | 39 | 22 | 131 | 76 | 19 | 9.9 | 3 | 0.12 | 0.21 |
| 2023 | 0.48 | 0.67 | 0.68 | 0.64 | 22 | 317 | 23 | 216 | 1142 | 48 | 23 | 119 | 76 | 18 | 8.3 | 0 | 0.19 | |
| 2024 | 0.46 | 0.71 | 0.65 | 0.5 | 35 | 352 | 13 | 229 | 1371 | 48 | 22 | 115 | 57 | 34 | 14.8 | 2 | 0.06 | 0.21 |
| 2025 | 0.44 | 0.93 | 0.58 | 0.59 | 48 | 400 | 4 | 232 | 1603 | 57 | 25 | 122 | 72 | 66 | 28.4 | 3 | 0.06 | 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
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2014 | Determinants of corporate social responsibility disclosures: Evidence from India. (2014). Kansal, Monika ; Joshi, Mahesh ; Batra, Gurdip Singh. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:217-229. Full description at Econpapers || Download paper | 77 |
| 2 | 2016 | Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. (2016). Jimenez, Peggy ; Iyer, Govind S. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:17-26. Full description at Econpapers || Download paper | 40 |
| 3 | 2014 | The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. (2014). Abernathy, John L ; Stefaniak, Chad ; Beyer, Brooke ; Masli, Adi. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:283-297. Full description at Econpapers || Download paper | 35 |
| 4 | 2017 | Does Enterprise risk management enhance operating performance?. (2017). Soileau, Jared ; Callahan, Carolyn. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:122-139. Full description at Econpapers || Download paper | 34 |
| 5 | 2014 | Determinants of corporate social disclosure: Empirical evidence from Bangladesh. (2014). Muttakin, Mohammad ; Khan, Arifur. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:168-175. Full description at Econpapers || Download paper | 31 |
| 6 | 2018 | Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood. (2018). Dong, Xiaobo ; Lin, K C. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:32-45. Full description at Econpapers || Download paper | 31 |
| 7 | 2013 | Financial crisis and accounting quality: Evidence from five European countries. (2013). Iatridis, George ; Dimitras, Augustinos I. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:154-160. Full description at Econpapers || Download paper | 29 |
| 8 | 2017 | Managerial ability and real earnings management. (2017). Huang, Xuerong ; Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:91-104. Full description at Econpapers || Download paper | 29 |
| 9 | 2014 | Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. (2014). Yang, Ya-Wen ; Laksmana, Indrarini. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:263-275. Full description at Econpapers || Download paper | 29 |
| 10 | 2013 | The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland. (2013). Miihkinen, Antti. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:312-331. Full description at Econpapers || Download paper | 27 |
| 11 | 2017 | Voluntary disclosure of non-financial information and its association with sustainability performance. (2017). Rezaee, Zabihollah ; Tuo, Ling. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:47-59. Full description at Econpapers || Download paper | 25 |
| 12 | 2013 | The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:108-123. Full description at Econpapers || Download paper | 23 |
| 13 | 2015 | Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). (2015). Chand, Parmod ; Perera, Dinuja. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:165-178. Full description at Econpapers || Download paper | 23 |
| 14 | 2015 | International financial reporting standards and foreign direct investment: The case of Africa. (2015). Soobaroyen, Teerooven ; Nnadi, Matthias. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:2:p:228-238. Full description at Econpapers || Download paper | 22 |
| 15 | 2016 | Board Gender Diversity and Internal Control Weaknesses. (2016). Chen, YU ; Eshleman, John Daniel ; Soileau, Jared S. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:11-19. Full description at Econpapers || Download paper | 22 |
| 16 | 2020 | A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction. (2020). Cheng, Xiaoyan ; Bao, May Xiaoyan ; Smith, David. In: Advances in accounting. RePEc:eee:advacc:v:48:y:2020:i:c:s0882611020300274. Full description at Econpapers || Download paper | 20 |
| 17 | 2018 | Executive age and the readability of financial reports. (2018). Xu, Qiao ; Tam, Kinsun ; Fernando, Guy D. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:70-81. Full description at Econpapers || Download paper | 19 |
| 18 | 2016 | Managerial ability and goodwill impairment. (2016). Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:42-51. Full description at Econpapers || Download paper | 19 |
| 19 | 2020 | Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance. (2020). Harjoto, Maretno A ; Laksmana, Indrarini ; Lee, Eric W. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300456. Full description at Econpapers || Download paper | 18 |
| 20 | 2016 | CEO excess compensation: The impact of firm size and managerial power. (2016). Lopez, Thomas J ; Hill, Mary S ; Reitenga, Austin L. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:35-46. Full description at Econpapers || Download paper | 18 |
| 21 | 2015 | Management accounting practices before and during economic crisis: Evidence from Greece. (2015). Pavlatos, Odysseas ; Kostakis, Hara. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:150-164. Full description at Econpapers || Download paper | 18 |
| 22 | 2013 | The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts. (2013). Navallas, Begoa ; Gisbert, Ana. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:286-298. Full description at Econpapers || Download paper | 17 |
| 23 | 2013 | Audit committee financial expertise and properties of analyst earnings forecasts. (2013). Kang, Tony ; Abernathy, John L ; Krishnan, Gopal V ; Herrmann, Don. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:1-11. Full description at Econpapers || Download paper | 17 |
| 24 | 2016 | Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya. (2016). Kiweu, Josephat Mboya ; Mathuva, David Mutua. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:197-206. Full description at Econpapers || Download paper | 17 |
| 25 | 2013 | AIA submission: CEO overconfidence and the incidence of financial restatement. (2013). Presley, Theresa J ; Abbott, Lawrence J. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:74-84. Full description at Econpapers || Download paper | 17 |
| 26 | 2015 | Insight into the variables used to manage the goodwill impairment test under IAS 36. (2015). Avallone, Francesco ; Quagli, Alberto. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:107-114. Full description at Econpapers || Download paper | 16 |
| 27 | 2019 | Accounting comparability, financial reporting quality, and the pricing of accruals. (2019). Gong, James Jianxin ; Chen, Anthony. In: Advances in accounting. RePEc:eee:advacc:v:45:y:2019:i:c:6. Full description at Econpapers || Download paper | 16 |
| 28 | 2013 | Signaling strategies in annual reports: Evidence from the disclosure of performance indicators. (2013). Dainelli, Francesco ; Bini, Laura ; Giunta, Francesco. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:267-277. Full description at Econpapers || Download paper | 16 |
| 29 | 2016 | Internal control weaknesses and evidence of real activities manipulation. (2016). Alam, Pervaiz ; Lenard, Mary Jane ; Petruska, Karin A ; Yu, Bing. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:47-58. Full description at Econpapers || Download paper | 16 |
| 30 | 2016 | Top management team expertise and corporate real earnings management activities. (2016). Tseng, Yijie ; Chen, Tsung-Kang ; Li, Chihua. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:117-132. Full description at Econpapers || Download paper | 15 |
| 31 | 2017 | Broad bond rating change and irresponsible corporate social responsibility activities. (2017). Chiang, Wen-Chyuan ; Sun, LI ; Shang, Jennifer. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:32-46. Full description at Econpapers || Download paper | 14 |
| 32 | 2020 | Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. (2020). Huang, Huichi ; Hsu, Hsiao-Tang ; Gordon, Elizabeth A. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300419. Full description at Econpapers || Download paper | 14 |
| 33 | 2018 | What information matters to investors at different stages of a firms life cycle?. (2018). Dickinson, Victoria ; Schaberl, Philipp D ; Kassa, Haimanot. In: Advances in accounting. RePEc:eee:advacc:v:42:y:2018:i:c:p:22-33. Full description at Econpapers || Download paper | 14 |
| 34 | 2016 | Disclosure indexes and compliance with mandatory disclosureâThe case of intangible assets in the Italian market. (2016). Rizzato, Fabio ; Busso, Donatella ; Devalle, Alain. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:8-25. Full description at Econpapers || Download paper | 14 |
| 35 | 2015 | Can Internet-based disclosure reduce information asymmetry?. (2015). Li, LI ; Gajewski, Jean-Franois. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:115-124. Full description at Econpapers || Download paper | 13 |
| 36 | 2018 | Earnings management strategies to maintain a string of meeting or beating analyst expectations. (2018). Zhang, Yiyang ; Smith, Thomas ; Perols, Johan ; Robinson, Dahlia. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:46-55. Full description at Econpapers || Download paper | 12 |
| 37 | 2013 | Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income. (2013). Park, Myung S ; Lee, Cheol. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:218-231. Full description at Econpapers || Download paper | 12 |
| 38 | 2017 | An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. (2017). Smith, Kenneth J ; Emerson, David J. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:1-14. Full description at Econpapers || Download paper | 10 |
| 39 | 2020 | Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. (2020). Xu, Xiaolu ; Du, Shuili ; Yu, Kun. In: Advances in accounting. RePEc:eee:advacc:v:51:y:2020:i:c:s0882611020300699. Full description at Econpapers || Download paper | 10 |
| 40 | 2014 | Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services. (2014). Albring, Susan ; Robinson, Michael. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:81-94. Full description at Econpapers || Download paper | 10 |
| 41 | 2014 | The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms. (2014). Grudnitski, Gary ; Aubert, Franois. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:154-167. Full description at Econpapers || Download paper | 10 |
| 42 | 2015 | Why does Chinas stock market have highly synchronous stock price movements? An information supply perspective. (2015). Karim, Khondkar E ; Lin, Karen Jingrong ; Carter, Clairmont. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:68-79. Full description at Econpapers || Download paper | 10 |
| 43 | 2016 | Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. (2016). Hussainey, Khaled ; Moumen, Nejia ; ben Othman, Hakim. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:82-97. Full description at Econpapers || Download paper | 10 |
| 44 | 2017 | CEO managerial ability and the marginal value of cash. (2017). Park, Myung S ; Gan, Huiqi. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:126-135. Full description at Econpapers || Download paper | 9 |
| 45 | 2014 | Tone at the top: CEO environmental rhetoric and environmental performance. (2014). Cong, YU ; Freedman, Martin ; Park, Jin Dong. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:322-327. Full description at Econpapers || Download paper | 9 |
| 46 | 2016 | An investigation of Customer Accounting systems as a source of sustainable competitive advantage. (2016). Kumar, V ; Plenborg, Thomas ; Holm, Morten. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:18-30. Full description at Econpapers || Download paper | 9 |
| 47 | 2014 | What factors influence auditors use of computer-assisted audit techniques?. (2014). Lowe, Jordan D ; Bierstaker, James ; Janvrin, Diane. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:67-74. Full description at Econpapers || Download paper | 9 |
| 48 | 2018 | The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. (2018). Yu, Wei ; Chen, Long ; Krishnan, Gopal V. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:14-31. Full description at Econpapers || Download paper | 9 |
| 49 | 2017 | Fair value measurement and accounting restatements. (2017). Lin, Yi-Hung ; Fornaro, James M ; Huang, Hua-Wei Solomon. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:30-45. Full description at Econpapers || Download paper | 9 |
| 50 | 2020 | Accounting conservatism and corporate social responsibility. (2020). Zhang, Yan ; Huang, Pinghsun ; Guo, Jun. In: Advances in accounting. RePEc:eee:advacc:v:51:y:2020:i:c:s0882611020300717. Full description at Econpapers || Download paper | 9 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2014 | Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. (2014). Yang, Ya-Wen ; Laksmana, Indrarini. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:263-275. Full description at Econpapers || Download paper | 12 |
| 2 | 2016 | Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. (2016). Jimenez, Peggy ; Iyer, Govind S. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:17-26. Full description at Econpapers || Download paper | 12 |
| 3 | 2018 | Executive age and the readability of financial reports. (2018). Xu, Qiao ; Tam, Kinsun ; Fernando, Guy D. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:70-81. Full description at Econpapers || Download paper | 12 |
| 4 | 2014 | Determinants of corporate social responsibility disclosures: Evidence from India. (2014). Kansal, Monika ; Joshi, Mahesh ; Batra, Gurdip Singh. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:217-229. Full description at Econpapers || Download paper | 10 |
| 5 | 2018 | Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood. (2018). Dong, Xiaobo ; Lin, K C. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:32-45. Full description at Econpapers || Download paper | 10 |
| 6 | 2020 | A path analysis investigation of the relationships between CEO pay ratios and firm performance mediated by employee satisfaction. (2020). Cheng, Xiaoyan ; Bao, May Xiaoyan ; Smith, David. In: Advances in accounting. RePEc:eee:advacc:v:48:y:2020:i:c:s0882611020300274. Full description at Econpapers || Download paper | 9 |
| 7 | 2015 | Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). (2015). Chand, Parmod ; Perera, Dinuja. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:165-178. Full description at Econpapers || Download paper | 9 |
| 8 | 2017 | Managerial ability and real earnings management. (2017). Huang, Xuerong ; Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:91-104. Full description at Econpapers || Download paper | 8 |
| 9 | 2014 | The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. (2014). Abernathy, John L ; Stefaniak, Chad ; Beyer, Brooke ; Masli, Adi. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:2:p:283-297. Full description at Econpapers || Download paper | 8 |
| 10 | 2023 | Corporate culture and financial statement comparability. (2023). Afzali, Mansoor. In: Advances in accounting. RePEc:eee:advacc:v:60:y:2023:i:c:s0882611022000591. Full description at Econpapers || Download paper | 7 |
| 11 | 2020 | Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. (2020). Huang, Huichi ; Hsu, Hsiao-Tang ; Gordon, Elizabeth A. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300419. Full description at Econpapers || Download paper | 7 |
| 12 | 2018 | What information matters to investors at different stages of a firms life cycle?. (2018). Dickinson, Victoria ; Schaberl, Philipp D ; Kassa, Haimanot. In: Advances in accounting. RePEc:eee:advacc:v:42:y:2018:i:c:p:22-33. Full description at Econpapers || Download paper | 7 |
| 13 | 2020 | Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance. (2020). Harjoto, Maretno A ; Laksmana, Indrarini ; Lee, Eric W. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300456. Full description at Econpapers || Download paper | 7 |
| 14 | 2015 | Can Internet-based disclosure reduce information asymmetry?. (2015). Li, LI ; Gajewski, Jean-Franois. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:1:p:115-124. Full description at Econpapers || Download paper | 7 |
| 15 | 2016 | CEO excess compensation: The impact of firm size and managerial power. (2016). Lopez, Thomas J ; Hill, Mary S ; Reitenga, Austin L. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:35-46. Full description at Econpapers || Download paper | 7 |
| 16 | 2020 | Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. (2020). Xu, Xiaolu ; Du, Shuili ; Yu, Kun. In: Advances in accounting. RePEc:eee:advacc:v:51:y:2020:i:c:s0882611020300699. Full description at Econpapers || Download paper | 7 |
| 17 | 2019 | Accounting comparability, financial reporting quality, and the pricing of accruals. (2019). Gong, James Jianxin ; Chen, Anthony. In: Advances in accounting. RePEc:eee:advacc:v:45:y:2019:i:c:6. Full description at Econpapers || Download paper | 6 |
| 18 | 2022 | Firm life cycle and financial statement comparability. (2022). Biswas, Pallab Kumar ; Ranasinghe, Dinithi ; Habib, Ahsan. In: Advances in accounting. RePEc:eee:advacc:v:58:y:2022:i:c:s088261102200027x. Full description at Econpapers || Download paper | 6 |
| 19 | 2017 | Voluntary disclosure of non-financial information and its association with sustainability performance. (2017). Rezaee, Zabihollah ; Tuo, Ling. In: Advances in accounting. RePEc:eee:advacc:v:39:y:2017:i:c:p:47-59. Full description at Econpapers || Download paper | 6 |
| 20 | 2016 | Board Gender Diversity and Internal Control Weaknesses. (2016). Chen, YU ; Eshleman, John Daniel ; Soileau, Jared S. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:11-19. Full description at Econpapers || Download paper | 6 |
| 21 | 2022 | The impact of CFO gender on corporate overinvestment. (2022). Liu, Yin ; Neely, Pamela ; Karim, Khondkar. In: Advances in accounting. RePEc:eee:advacc:v:57:y:2022:i:c:s0882611022000189. Full description at Econpapers || Download paper | 5 |
| 22 | 2016 | Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya. (2016). Kiweu, Josephat Mboya ; Mathuva, David Mutua. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:197-206. Full description at Econpapers || Download paper | 5 |
| 23 | 2023 | Cost stickiness and bank loan contracting. (2023). Zhou, Jie ; Kim, Jeong-Bon. In: Advances in accounting. RePEc:eee:advacc:v:61:y:2023:i:c:s0882611023000044. Full description at Econpapers || Download paper | 5 |
| 24 | 2016 | Top management team expertise and corporate real earnings management activities. (2016). Tseng, Yijie ; Chen, Tsung-Kang ; Li, Chihua. In: Advances in accounting. RePEc:eee:advacc:v:34:y:2016:i:c:p:117-132. Full description at Econpapers || Download paper | 5 |
| 25 | 2013 | Audit committee financial expertise and properties of analyst earnings forecasts. (2013). Kang, Tony ; Abernathy, John L ; Krishnan, Gopal V ; Herrmann, Don. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:1-11. Full description at Econpapers || Download paper | 5 |
| 26 | 2020 | Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees. (2020). Williams, Tyler L ; Harris, Kathleen M. In: Advances in accounting. RePEc:eee:advacc:v:50:y:2020:i:c:s0882611020300559. Full description at Econpapers || Download paper | 5 |
| 27 | 2021 | The effect of suppliers corporate social responsibility concerns on customers stock price crash risk. (2021). Karim, Khondkar ; Chen, Huimin ; Tao, Anqi. In: Advances in accounting. RePEc:eee:advacc:v:52:y:2021:i:c:s0882611021000043. Full description at Econpapers || Download paper | 5 |
| 28 | 2017 | Analysts experience and interpretation of discretionary accruals in predicting future earnings. (2017). Schneible, Richard ; Liu, Alfred Zhu. In: Advances in accounting. RePEc:eee:advacc:v:38:y:2017:i:c:p:88-98. Full description at Econpapers || Download paper | 5 |
| 29 | 2013 | Financial crisis and accounting quality: Evidence from five European countries. (2013). Iatridis, George ; Dimitras, Augustinos I. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:154-160. Full description at Econpapers || Download paper | 5 |
| 30 | 2022 | CEO power and discontinued operations. (2022). Sun, LI ; Skousen, Christopher J. In: Advances in accounting. RePEc:eee:advacc:v:58:y:2022:i:c:s0882611022000323. Full description at Econpapers || Download paper | 5 |
| 31 | 2017 | Does Enterprise risk management enhance operating performance?. (2017). Soileau, Jared ; Callahan, Carolyn. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:122-139. Full description at Econpapers || Download paper | 5 |
| 32 | 2022 | The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor. (2022). Li, John. In: Advances in accounting. RePEc:eee:advacc:v:57:y:2022:i:c:s0882611022000165. Full description at Econpapers || Download paper | 4 |
| 33 | 2020 | Government contracts and trade credit. (2020). Dao, Mai ; Xu, Hongkang. In: Advances in accounting. RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300432. Full description at Econpapers || Download paper | 4 |
| 34 | 2021 | Military directors, governance and firm behavior. (2021). HASAN, IFTEKHAR ; Shen, Yinjie ; Wang, Shuai ; Cai, Chen. In: Advances in accounting. RePEc:eee:advacc:v:55:y:2021:i:c:s0882611021000511. Full description at Econpapers || Download paper | 4 |
| 35 | 2013 | Signaling strategies in annual reports: Evidence from the disclosure of performance indicators. (2013). Dainelli, Francesco ; Bini, Laura ; Giunta, Francesco. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:2:p:267-277. Full description at Econpapers || Download paper | 4 |
| 36 | 2016 | Changes in the value relevance of research and development expenses after IFRS adoption. (2016). Wang, Sophia I-Ling ; Gong, James Jianxin. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:49-61. Full description at Econpapers || Download paper | 4 |
| 37 | 2016 | Determinants of going concern opinions and audit fees for development stage enterprises. (2016). Shastri, Trim ; Foster, Benjamin P. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:68-84. Full description at Econpapers || Download paper | 4 |
| 38 | 2016 | Managerial ability and goodwill impairment. (2016). Sun, LI. In: Advances in accounting. RePEc:eee:advacc:v:32:y:2016:i:c:p:42-51. Full description at Econpapers || Download paper | 4 |
| 39 | 2022 | Auditor rotation, key audit matter disclosures, and financial reporting quality. (2022). Lin, Hsiao-Lun ; Yen, Ai-Ru. In: Advances in accounting. RePEc:eee:advacc:v:57:y:2022:i:c:s088261102200013x. Full description at Econpapers || Download paper | 4 |
| 40 | 2014 | Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services. (2014). Albring, Susan ; Robinson, Michael. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:81-94. Full description at Econpapers || Download paper | 4 |
| 41 | 2018 | The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. (2018). Yu, Wei ; Chen, Long ; Krishnan, Gopal V. In: Advances in accounting. RePEc:eee:advacc:v:43:y:2018:i:c:p:14-31. Full description at Econpapers || Download paper | 4 |
| 42 | 2013 | AIA submission: CEO overconfidence and the incidence of financial restatement. (2013). Presley, Theresa J ; Abbott, Lawrence J. In: Advances in accounting. RePEc:eee:advacc:v:29:y:2013:i:1:p:74-84. Full description at Econpapers || Download paper | 4 |
| 43 | 2016 | The impact of board quality and nomination committee on corporate bankruptcy. (2016). Appiah, Kingsley Opoku ; Chizema, Amon. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:75-81. Full description at Econpapers || Download paper | 4 |
| 44 | 2014 | Determinants of corporate social disclosure: Empirical evidence from Bangladesh. (2014). Muttakin, Mohammad ; Khan, Arifur. In: Advances in accounting. RePEc:eee:advacc:v:30:y:2014:i:1:p:168-175. Full description at Econpapers || Download paper | 3 |
| 45 | 2018 | Book-tax differences and costs of private debt. (2018). Xu, LI ; Moore, Jared A. In: Advances in accounting. RePEc:eee:advacc:v:42:y:2018:i:c:p:70-82. Full description at Econpapers || Download paper | 3 |
| 46 | 2021 | Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence. (2021). Elshandidy, Tamer ; Elsayed, Mohamed. In: Advances in accounting. RePEc:eee:advacc:v:53:y:2021:i:c:s0882611021000195. Full description at Econpapers || Download paper | 3 |
| 47 | 2015 | International financial reporting standards and foreign direct investment: The case of Africa. (2015). Soobaroyen, Teerooven ; Nnadi, Matthias. In: Advances in accounting. RePEc:eee:advacc:v:31:y:2015:i:2:p:228-238. Full description at Econpapers || Download paper | 3 |
| 48 | 2021 | A horse race of models and estimation methods for predicting bankruptcy. (2021). Yeung, Danny ; Bird, Ron ; Lu, Yue ; Almaskati, Nawaf. In: Advances in accounting. RePEc:eee:advacc:v:52:y:2021:i:c:s0882611021000018. Full description at Econpapers || Download paper | 3 |
| 49 | 2016 | Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. (2016). Hussainey, Khaled ; Moumen, Nejia ; ben Othman, Hakim. In: Advances in accounting. RePEc:eee:advacc:v:35:y:2016:i:c:p:82-97. Full description at Econpapers || Download paper | 3 |
| 50 | 2020 | Accounting conservatism and corporate social responsibility. (2020). Zhang, Yan ; Huang, Pinghsun ; Guo, Jun. In: Advances in accounting. RePEc:eee:advacc:v:51:y:2020:i:c:s0882611020300717. Full description at Econpapers || Download paper | 3 |
Citing documents used to
compute impact factor: 25
| Year | Title | |
|---|---|---|
| 2025 | Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union?. (2025). Velte, Patrick. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:3:p:4179-4193. Full description at Econpapers || Download paper | |
| 2025 | Executive age, executive gender and financial statement comparability. (2025). Jahan, Ismat ; Samarbakhsh, Laleh ; Farshadfar, Shadi. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000762. Full description at Econpapers || Download paper | |
| 2025 | Climate Change Denial and Corporate Environmental Responsibility. (2025). Vhmaa, Sami ; Colak, Gonul ; Afzali, Mansoor. In: Journal of Business Ethics. RePEc:kap:jbuset:v:196:y:2025:i:1:d:10.1007_s10551-024-05625-y. Full description at Econpapers || Download paper | |
| 2025 | Corporate culture and tax planning. (2025). Thor, Timmy ; Afzali, Mansoor. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:2:d:10.1007_s11156-024-01320-1. Full description at Econpapers || Download paper | |
| 2025 | Reprint of: Corporate culture and carbon emission performance. (2025). Taylor, Grantley ; Uddin, Md Borhan ; Hasan, Mostafa Monzur. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000149. Full description at Econpapers || Download paper | |
| 2025 | Corporate culture and trade credit. (2025). Abdullah, Mohammad ; Khan, Isma ; Wali, G M. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002650. Full description at Econpapers || Download paper | |
| 2025 | Climate news and accounting comparability. (2025). Nguyen, Tri T ; Chircop, Justin. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000367. Full description at Econpapers || Download paper | |
| 2025 | Decoding the impact of firmâlevel ESG performance on financial disclosure quality. (2025). Rana, Tarek ; Yeboah, Richard ; Ferdous, Lutfa Tilat. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:162-186. Full description at Econpapers || Download paper | |
| 2025 | Access to finance and cost stickiness: Evidence from anti-recharacterization laws. (2025). Lu, Chun ; Li, Tongxia ; Xu, Lei. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000112. Full description at Econpapers || Download paper | |
| 2025 | Does government deleveraging affect corporate cost stickiness?. (2025). Tang, Yajun ; Zhang, Ziqing ; Shu, Haicheng ; Wang, LI. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:288-303. Full description at Econpapers || Download paper | |
| 2025 | The effect of cost asymmetry on future tax avoidance. (2025). Vlismas, Orestes ; Ntounis, Dimitrios ; Chalevas, Constantinos. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000047. Full description at Econpapers || Download paper | |
| 2025 | Does ESG rating divergence exacerbate management tone manipulation? â Empirical evidence based on MD&A text. (2025). Wang, Lan ; Sun, Ziyuan. In: Journal of Business Research. RePEc:eee:jbrese:v:197:y:2025:i:c:s0148296325002723. Full description at Econpapers || Download paper | |
| 2025 | Islamic worldview, social consciousness, and socially responsible investment. (2025). Shahid, Ahmad Usman ; Patel, Chris ; Pan, Peipei. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000100. Full description at Econpapers || Download paper | |
| 2025 | Can artificial intelligence and blockchain condition governance mechanisms to restrict earnings management?. (2025). Saeed, Ummar Faruk. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:12:d:10.1007_s43546-025-00973-x. Full description at Econpapers || Download paper | |
| 2025 | Do generalist CEOs undermine financial statement comparability?. (2025). Kim, Kyeongmin. In: Finance Research Letters. RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325005951. Full description at Econpapers || Download paper | |
| 2025 | Corporate marketing intensity, market competition, and strategic aggressiveness. (2025). Yuan, Peng ; Yan, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s1544612325014813. Full description at Econpapers || Download paper | |
| 2025 | Auditor professional skepticism and deferred tax asset valuation allowance. (2025). Yuan, Ming ; Song, Xiao. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s088261102500015x. Full description at Econpapers || Download paper | |
| 2025 | Policy uncertainty and cost stickiness: Evidence from IPO suspensions in China. (2025). Xia, Yanchun ; Guo, Shijun ; Dong, Junqi. In: Economic Modelling. RePEc:eee:ecmode:v:151:y:2025:i:c:s0264999325002147. Full description at Econpapers || Download paper | |
| 2025 | The impact of buy-side analyst social network relationships on recommendations, price discovery, and employment outcomes. (2025). Gray, Wesley ; Crawford, Steven ; Price, Richard A ; Johnson, Bryan. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000343. Full description at Econpapers || Download paper | |
| 2025 | Negative peer disclosures, crash risk, and strategic change. (2025). Ngo, Thanh ; Linton, Charmaine ; Harris, Oneil ; Below, Scott. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:46:y:2025:i:c:s2214635025000449. Full description at Econpapers || Download paper | |
| 2025 | Analyst information about peer firms during the IPO quiet period. (2025). Alhusaini, Badryah ; Chapman, Kimball ; Call, Andrew C. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09824-w. Full description at Econpapers || Download paper | |
| 2025 | Climate related disclosures and investor behaviour: An Australian study. (2025). Mala, Rajni ; Hewa, Samindi Ishara ; Chen, Jinhua ; Dumay, John. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000045. Full description at Econpapers || Download paper | |
| 2025 | The communicative value of key audit matters in M&As: The effect of performance commitments. (2025). Luo, YI ; Zhou, Jianan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000116. Full description at Econpapers || Download paper | |
| 2025 | Political elections, doctrine shifts, voting margins, and earnings management: the mediating role of capital markets and financial analysts coverage. (2025). Mos, Catalin. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013352. Full description at Econpapers || Download paper | |
| 2025 | OCI information and analystsâ forecast accuracy: Evidence from US commercial banksâ. (2025). Fredj, Imen ; Trabelsi, Samir ; Gana, Marjne Rabah. In: Research in International Business and Finance. RePEc:eee:riibaf:v:73:y:2025:i:pa:s0275531924004082. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2025
| Year | Citing document | |
|---|---|---|
| 2025 | Machine Learning Predictive Analytics for Social Media Enabled Womens Economic Empowerment in Pakistan. (2025). Saeed, Soban ; Arif, Maryam. In: Papers. RePEc:arx:papers:2512.12685. Full description at Econpapers || Download paper | |
| 2025 | Geopolitical risk, managerial ability and cost stickiness. (2025). Ajmal, T K ; Atawnah, Nader ; Manchanda, Divya. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pd:s1544612325014667. Full description at Econpapers || Download paper | |
| 2025 | Understanding the influence of leadership, organisation, and policy on delivering an integrated child health and social care service in community settings: A qualitative exploration using the SELFIE framework. (2025). Syed, M ; Melyda, M ; Harper, L ; Litchfield, I ; Dutton, F ; Wolhuter, C ; Bird, C. In: Health Policy. RePEc:eee:hepoli:v:160:y:2025:i:c:s0168851025000910. Full description at Econpapers || Download paper |
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 2024 | Differential responses to tax regulation: The case of Schedule UTP. (2024). Frischmann, Peter J ; Wang, Dilin ; Tree, David. In: Advances in accounting. RePEc:eee:advacc:v:66:y:2024:i:c:s0882611023000470. Full description at Econpapers || Download paper | |
| 2024 | Audit committee financial expertise and real earnings management via accretive repurchases: does CEO power matter?. (2024). Alobaid, Rayed Obaid ; Alquhaif, Abdulsalam Saad. In: Palgrave Communications. RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-04004-2. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document |
|---|
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | The Quality of Fair Revaluation of Fixed Assets and Additional Calculations Aimed at Facilitating Prospective Investorsâ Decisions. (2022). Watto, Waqas Ahmad ; Hussain, Sarfraz ; Haque, Samina ; Mishra, Pradeep ; Susanto, Perengki ; Hoque, Mohammad Enamul. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:16:p:10334-:d:892618. Full description at Econpapers || Download paper | |
| 2022 | Firm life cycle stages and earnings management. (2022). Casciello, Raffaela ; Meucci, Fiorenza ; Jaggi, Bikki ; Allini, Alessandra. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:59:y:2022:i:3:d:10.1007_s11156-022-01069-5. Full description at Econpapers || Download paper | |
| 2022 | Stability of profits and earnings management in the transport sector of Visegrad countries. (2022). Kliestik, Tomas ; Bugaj, Martin ; Novak, Andrej ; Sedlackova, Alena Novak. In: Oeconomia Copernicana. RePEc:pes:ieroec:v:13:y:2022:i:2:p:475-509. Full description at Econpapers || Download paper |
10 most frequent citing series