Write in a clean editor, then format for The International journal of accounting/International journal of accounting in one click — DocuGuru applies the official Elsevier template with numbered references and exports a submission-ready PDF plus the editable LaTeX source. Free to start.
The International journal of accounting/International journal of accounting is a peer-reviewed journal published by Elsevier, covering Auditing, Earnings Management, Governance, Corporate Finance and Governance, Corporate Social Responsibility Reporting.
| Publisher | Elsevier |
|---|---|
| Reference style | Numbered (Elsevier) Numbered — [1], [2] in the text [1] A. Smith, B. Jones, C. Lee, A representative article title, The International journal of accounting/International journal of accounting 12 (2023) 45–58.
Formats any DOI in The International journal of accounting/International journal of accounting style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Social Responsibility Reporting Financial Reporting and Valuation Research Financial Markets and Investment Strategies |
| ISSN | 1094-4060 |
| Citation impact (2-yr) | 1.62 |
| h-index | 22 |
| i10-index | 41 |
| Total citations | 1,487 |
| Top institutions publishing here | Zayed University |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
This paper develops a framework for corporate financial disclosure measurement to identify and evaluate common measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a disclosure-based approach that investigates actual disclosure, operationalizes the concept of disclosure in terms of its main dimensions such as the quantity and quality of…
This study examines the effect of environmental, social, and governance (ESG) performance on firms’ cost of debt (COD). Based on a sample of 18,950 firm-year observations from 41 countries over the period of 2008–2015, we find a significant negative association between aggregate ESG performance and firms’ COD. We also observe a significant negative association between…
The number of countries that have adopted International Financial Reporting Standards (IFRS) in some form has grown each year. However, the existing literature generally ignores the varied types and the complex timing of IFRS adoption. Our paper provides a cross-reference of IFRS adoption dates and types for 195 countries and territories around the world. This…
This study investigates the impact of cyber-security incidents on audit fees. Using a sample of 5,687 firms, we find that (i) breached firms are charged 12% higher audit fees, and (ii) firms operating in the same industry of a breached firm are charged 5% higher fees. Finally, using a difference-in-difference regression on a propensity score…
We examine the institutional drivers of International Financial Reporting Standards (IFRS) adoption in Africa. The study covers all 54 African countries and relies on data from 2010 to 2015. Our results support the neo-institutional theoretical predictions that coercive, mimetic, and normative isomorphism influence IFRS adoption in Africa, although the circuits of isomorphic pressures differ from…
