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 2021-08-01 to 2025-08-01.)
ArticleCitations
Editorial: Climate‐related Disclosures51
Tax Haven Use and Related‐Party Transactions: Evidence from Australia41
35
29
Does Readability Improve Investors’ Understanding of Hedging Positions?28
27
Financial Literacy and Retirement Spending: A University Student Perspective24
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice21
The Value‐relevance of Fair Value Measurement for Inventories20
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China19
CEO Locality and Employment Stickiness16
Values in Accounting14
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate13
Going Concern Uncertainty: What Do Firms Disclose?11
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics11
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol11
CFO Power and Audit Quality11
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders10
8
Recent Developments in Sustainability Reporting7
Business Combinations under Common Control: Filling a Gap in IFRS Standards7
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals7
The Boundaries of Accounting6
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective6
Business Combinations under Common Control: Further Considerations6
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness6
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal6
Issue Information5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership5
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda5
Issue Information5
Research on Application and Impact of IFRS 9 Financial Instruments4
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors4
4
Corporate Environmental Performance and Financial Distress: Evidence from Australia4
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand4
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective4
Internal Information Quality and Corporate Employment Decisions4
Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors4
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations4
Issue Information3
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China3
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers3
Issue Information3
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants3
3
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings2
Insights for Senior Accounting Managers2
Editorial2
Classification of Equity Instruments under IFRS 9: Determinants and Consequences2
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review2
Societal Trust and Income Smoothing2
2
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?2
Accounting For Digital Assets2
CEO Benevolence and Corporate Social Performance2
Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements1
1
Some Prognostications: Artificial Intelligence and Accounting1
Issue Information1
Issue Information1
A Recent Survey of GHG Emissions Reporting and Assurance1
Editorial1
Corporate Success1
Issue Information1
The Effect of Capitalising Operating Leases On Charities1
1
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia1
Accounting for Intangible Assets: Thinking It Through1
1
Issue Information1
The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms1
An Evaluation of Business Model Disclosures in Integrated Reports1
Top Management Team Education Experience Heterogeneity and Corporate Innovation: Evidence from China1
Good Governance1
Issue Information1
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