Revista de Contabilidad-Spanish Accounting Review

Papers
(The H4-Index of Revista de Contabilidad-Spanish Accounting Review is 9. 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 2022-06-01 to 2026-06-01.)
ArticleCitations
Foreign versus local control of Spanish private subsidiaries and modified audit opinions20
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru20
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks16
The influence of corporate governance characteristics on the readability of corporate social responsibility reports written in Spanish language15
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy15
A Lexical Journey Through Feedback on Europe's Sustainability Reporting Standards12
CEO Pay Gap and Bank Risk: Evidence from Listed Commercial Banks in China12
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review12
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation11
Feedback information type and team identity for reducing free-riding behaviours: An experimental study9
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