Revista de Contabilidad-Spanish Accounting Review

Papers
(The TQCC of Revista de Contabilidad-Spanish Accounting Review is 4. 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 2022-08-01 to 2026-08-01.)
ArticleCitations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru19
The influence of family identity on the size of family businesses: an empirical study at different economic conditions17
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks15
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy14
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review12
CEO Pay Gap and Bank Risk: Evidence from Listed Commercial Banks in China12
The influence of corporate governance characteristics on the readability of corporate social responsibility reports written in Spanish language10
A Lexical Journey Through Feedback on Europe's Sustainability Reporting Standards10
Feedback information type and team identity for reducing free-riding behaviours: An experimental study9
Toward comparable corporate sustainability reporting in state-owned enterprises8
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation8
Sustainability in the Waste Management Sector: An Analysis through the GRI Reports7
Audit Risk Management and Audit Effort in Small and Medium Audit Firms6
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español6
Debt maturity in Spanish small business startups6
Impact of curricular internships in accounting on university students: an empirical study in Spain6
An integrated corporate governance index for Spain: From construction to construct validity6
Political drivers of accounting discretion in local governments: evidence from Spain6
Gender diversity in municipal governmental bodies and budgetary solvency5
Blockchain and accounting information systems: enhancing sustainability reporting with triple-entry accounting5
The influence of family involvement in boards of directors on firm acquisitions from a mixed gamble approach: a generational perspective5
Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard5
The role of institutional isomorphism in explaining the voluntary IFRS adoption5
Back to goodwill amortisation and the financial performance of public and private firms in Spain5
Efficiency differences in the tourist accommodation sector in Spain according to the type of establishment: a metafrontier analysis4
Closing the ESG credibility gap: audit committee composition and ESG decoupling4
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK4
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores4
Anti-corruption barriers, financial transparency and accounting quality in political parties: Evidence from Spain4
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights4
Does board gender diversity moderate the relationship between cash holding and corporate social responsibility disclosure? A worldwide perspective4
Common institutional ownership and innovation efficiency: evidence from Chinese listed companies4
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