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 2022-05-01 to 2026-05-01.)
ArticleCitations
Editorial: Climate‐related Disclosures60
Issue Information58
Tax Haven Use and Related‐Party Transactions: Evidence from Australia43
41
38
Financial Literacy and Retirement Spending: A University Student Perspective32
Nonfundamental‐Driven Price Shocks and Corporate Climate Risk Disclosure28
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice20
Does Readability Improve Investors’ Understanding of Hedging Positions?14
Issue Information14
The Value‐relevance of Fair Value Measurement for Inventories13
Values in Accounting12
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China12
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate11
CEO Locality and Employment Stickiness10
Going Concern Uncertainty: What Do Firms Disclose?10
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics10
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders9
CSR‐Linked Compensation Contract and Audit Pricing9
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol9
CFO Power and Audit Quality8
Insights From Academic Research on IFRS 9: A Review of the Literature7
7
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals6
Recent Developments in Sustainability Reporting6
The Boundaries of Accounting6
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective6
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal6
5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership5
Issue Information5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies5
Issue Information5
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