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 2021-05-01 to 2025-05-01.)
ArticleCitations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru29
Foreign versus local control of Spanish private subsidiaries and modified audit opinions13
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks11
Management’s choice of tone in letters to shareholders: sincerity, bias and incentives11
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy10
Board competences and CSR reporting: the moderating role of CEO power10
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review10
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation9
Audit Risk Management and Audit Effort in Small and Medium Audit Firms9
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