Australian Accounting Review

Papers
(The median citation count of Australian Accounting Review is 1. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-05-01 to 2025-05-01.)
ArticleCitations
Editorial: Climate‐related Disclosures44
Tax Haven Use and Related‐Party Transactions: Evidence from Australia37
32
30
Does Readability Improve Investors’ Understanding of Hedging Positions?26
Financial Literacy and Retirement Spending: A University Student Perspective25
22
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China20
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice20
The Value‐relevance of Fair Value Measurement for Inventories19
CEO Locality and Employment Stickiness17
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics13
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate13
Values in Accounting13
CFO Power and Audit Quality12
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol12
Going Concern Uncertainty: What Do Firms Disclose?11
Are Accounting Programs Future‐ready? Employability Skills10
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders10
9
Recent Developments in Sustainability Reporting9
Business Combinations under Common Control: Filling a Gap in IFRS Standards7
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness6
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals6
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal6
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective6
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda5
The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors5
5
The Boundaries of Accounting5
Business Combinations under Common Control: Further Considerations5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies4
Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors4
Issue Information4
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership4
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand4
Issue Information4
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems4
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations4
Research on Application and Impact of IFRS 9 Financial Instruments3
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors3
Corporate Environmental Performance and Financial Distress: Evidence from Australia3
3
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective3
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China2
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants2
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?2
Insights for Senior Accounting Managers2
Societal Trust and Income Smoothing2
2
Issue Information2
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings2
Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules?2
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review2
Internal Information Quality and Corporate Employment Decisions2
Issue Information2
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers2
Accounting For Digital Assets2
Editorial2
The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms1
Accounting for Intangible Assets: Thinking It Through1
1
1
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia1
Editorial1
Issue Information1
A Recent Survey of GHG Emissions Reporting and Assurance1
Issue Information1
Good Governance1
CEO Benevolence and Corporate Social Performance1
Issue Information1
Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements1
Issue Information1
Top Management Team Education Experience Heterogeneity and Corporate Innovation: Evidence from China1
Classification of Equity Instruments under IFRS 9: Determinants and Consequences1
1
Issue Information1
1
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