Revista de Contabilidad-Spanish Accounting Review

Papers
(The median citation count of Revista de Contabilidad-Spanish Accounting Review is 2. 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
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru20
Foreign versus local control of Spanish private subsidiaries and modified audit opinions18
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy15
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks15
CEO Pay Gap and Bank Risk: Evidence from Listed Commercial Banks in China13
A Lexical Journey Through Feedback on Europe's Sustainability Reporting Standards12
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review12
The influence of corporate governance characteristics on the readability of corporate social responsibility reports written in Spanish language11
Board competences and CSR reporting: the moderating role of CEO power11
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
Audit Risk Management and Audit Effort in Small and Medium Audit Firms7
Determinants of sustainability information disclosure of local governments in Latin America6
An integrated corporate governance index for Spain: From construction to construct validity6
Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard6
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español6
Sustainability in the Waste Management Sector: An Analysis through the GRI Reports6
Debt maturity in Spanish small business startups6
Capital markets and valuation models of investment properties. A pre and post crisis analysis6
Back to goodwill amortisation and the financial performance of public and private firms in Spain6
Impact of curricular internships in accounting on university students: an empirical study in Spain5
The role of institutional isomorphism in explaining the voluntary IFRS adoption4
Efficiency differences in the tourist accommodation sector in Spain according to the type of establishment: a metafrontier analysis4
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK4
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores4
Gender diversity in municipal governmental bodies and budgetary solvency4
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights4
Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis3
Do women directors impact the cost of bank financing? Evidence from Australia3
Media Coverage and corporate tax burden in Spain3
Anti-corruption barriers, financial transparency and accounting quality in political parties: Evidence from Spain3
Market conditions, investor sentiment and disposition effect. An empirical study based on China's stock market3
A review of the limitations of financial failure prediction research3
Implications of the EU Regulation on Public Oversight Systems for Statutory Auditors3
Common distress and reorganization patterns by sector and country for SMEs in six European countries using PDFR3
Diferencias de género en la carrera académica en contabilidad en la universidad pública española3
Impression management in bankruptcy: An analysis of the narratives in listed companies3
Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach3
The impact of board gender quotas on analyst recommendations: A difference-in-differences analysis3
New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits3
Operating leverage: A critical analysis of the concept and the methods of measurement2
What do personal metaphors tell us about accounting and auditing professionals?2
Political Connections and Readability of Financial Statements: Evidence from China2
The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824)2
Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes and the Financial Crisis2
A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset2
Scientific progress of fiscal transparency research at national governments level2
’Creative accounting’ in the Spanish professional football League: An attempt to dodge the rules economic control?2
Opportunities and challenges to improve accounting and accountability of Corporate Social Responsibility with artificial intelligence: insights from scientific mapping2
What Determines Intragroup Debt Financing? Spanish Evidence2
El origen de ingresos del auditor y calidad de la auditoría: el caso español2
How does a situation of economic crisis influence the cost efficiency of public universities? A convergence analysis in the Spanish University System (2008-2019)2
A circularity accounting network: CO2 measurement along supply chains using machine learning2
Circular Economy and Social Sustainability: A Transdisciplinary Approach to the Basque Country´s automotive sector2
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