Australian Accounting Review

Papers
(The TQCC of Australian Accounting Review is 5. 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 2021-09-01 to 2025-09-01.)
ArticleCitations
Editorial: Climate‐related Disclosures51
Issue Information43
Tax Haven Use and Related‐Party Transactions: Evidence from Australia35
29
29
Does Readability Improve Investors’ Understanding of Hedging Positions?27
24
Financial Literacy and Retirement Spending: A University Student Perspective23
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice21
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China19
The Value‐relevance of Fair Value Measurement for Inventories16
Values in Accounting14
CEO Locality and Employment Stickiness14
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate12
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol11
CFO Power and Audit Quality11
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics11
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders8
Going Concern Uncertainty: What Do Firms Disclose?7
Recent Developments in Sustainability Reporting7
7
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals6
Business Combinations under Common Control: Further Considerations6
Business Combinations under Common Control: Filling a Gap in IFRS Standards6
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective6
Issue Information5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda5
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations5
Issue Information5
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies5
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal5
The Boundaries of Accounting5
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