Australian Accounting Review

Papers
(The TQCC of Australian Accounting Review is 4. 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
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice20
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China20
The Value‐relevance of Fair Value Measurement for Inventories19
CEO Locality and Employment Stickiness17
Values in Accounting13
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics13
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate13
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol12
CFO Power and Audit Quality12
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
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
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
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