Revista de Contabilidad-Spanish Accounting Review

Papers
(The H4-Index of Revista de Contabilidad-Spanish Accounting Review is 8. 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 2021-11-01 to 2025-11-01.)
ArticleCitations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru18
Foreign versus local control of Spanish private subsidiaries and modified audit opinions15
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks14
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy13
The influence of corporate governance characteristics on the readability of corporate social responsibility reports written in Spanish language13
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review10
A Lexical Journey Through Feedback on Europe's Sustainability Reporting Standards9
CEO Pay Gap and Bank Risk: Evidence from Listed Commercial Banks in China9
Feedback information type and team identity for reducing free-riding behaviours: An experimental study8
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation8
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