Australian Accounting Review

Papers
(The TQCC of Australian Accounting Review is 5. 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 2021-09-01 to 2025-09-01.)
ArticleCitations
Editorial: Climate‐related Disclosures51
Issue Information43
Tax Haven Use and Related‐Party Transactions: Evidence from Australia35
29
29
Does Readability Improve Investors’ Understanding of Hedging Positions?27
24
Financial Literacy and Retirement Spending: A University Student Perspective23
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice21
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China19
The Value‐relevance of Fair Value Measurement for Inventories16
Values in Accounting14
CEO Locality and Employment Stickiness14
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate12
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol11
CFO Power and Audit Quality11
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics11
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders8
Going Concern Uncertainty: What Do Firms Disclose?7
Recent Developments in Sustainability Reporting7
7
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals6
Business Combinations under Common Control: Further Considerations6
Business Combinations under Common Control: Filling a Gap in IFRS Standards6
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective6
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies5
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal5
The Boundaries of Accounting5
Issue Information5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda5
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations5
Issue Information5
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness5
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