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 2020-11-01 to 2024-11-01.)
ArticleCitations
It's 2020: What is Accounting Today?113
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China31
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice28
Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports27
Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia26
Thirty Years of The Australian Accounting Review: A Bibliometric Analysis23
Corporate Environmental Performance and Financial Distress: Evidence from Australia21
The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms20
Accounting and First Nations: A Systematic Literature Review and Directions for Future Research18
The Early‐life Political Event Experience of the Chair of the Board and the Firm's Innovation Decision16
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings15
Digital Corporate Reporting: Research Developments and Implications14
Are Accounting Programs Future‐ready? Employability Skills12
Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?12
Accounting For Digital Assets12
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective12
Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules?12
The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China11
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review10
A Recent Survey of GHG Emissions Reporting and Assurance10
Enhancing the Interface between Standard‐setters and Academic Research10
Task Force on Climate‐related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series9
Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS9
Accounting for Intangible Assets: Thinking It Through8
An Evaluation of Business Model Disclosures in Integrated Reports6
Recent Developments in Sustainability Reporting6
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems6
Business Combinations under Common Control: Filling a Gap in IFRS Standards6
The Effect of Capitalising Operating Leases On Charities6
The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type5
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China5
Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator4
Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less4
Classification of Equity Instruments under IFRS 9: Determinants and Consequences4
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia4
Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 94
Business Combinations under Common Control: A Controlling Entity Cost Approach4
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants4
Management of Charitable Program Expense Ratios in the Charity Sector4
Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options3
The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors3
The Value‐relevance of Fair Value Measurement for Inventories3
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders3
Shareholders’ Perception of Auditor Type and Timing of Auditor Engagement: Evidence from Auditor Ratification3
Accounting for Corporate Human Rights: Literature Review and Future Insights2
Non‐GAAP Earnings Disclosure Trends in New Zealand2
Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment2
Does OCI Presentation for Equity Financial Assets Matter?2
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals2
Classification Shifting and Future Stock Price Crash Risk2
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations2
Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements2
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda2
Tax Haven Use and Related‐Party Transactions: Evidence from Australia2
Going Concern Uncertainty: What Do Firms Disclose?2
Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors2
Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework2
Financial Literacy and Retirement Spending: A University Student Perspective2
Business Combinations under Common Control: Further Considerations2
Some Prognostications: Artificial Intelligence and Accounting1
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies1
Does Readability Improve Investors’ Understanding of Hedging Positions?1
Auditor Assignments and Audit Quality1
Accounting for Zoo Animals: It Is a Jungle Out There1
Editorial: Promoting the Usefulness of Research to Standard Setters1
Impact of CLERP 9 Reforms: A Longitudinal Analysis1
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?1
Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation1
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol1
CEO Benevolence and Corporate Social Performance1
Editorial: Using Academic Journals as a Conversation1
Top Management Team Incentive Dispersion and Managerial Efficiency1
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal1
Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market1
Internal Information Quality and Corporate Employment Decisions1
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership1
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