Australian Accounting Review

Papers
(The TQCC of Australian Accounting Review is 6. 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 2022-01-01 to 2026-01-01.)
ArticleCitations
Issue Information54
Editorial: Climate‐related Disclosures54
Tax Haven Use and Related‐Party Transactions: Evidence from Australia43
36
33
Financial Literacy and Retirement Spending: A University Student Perspective32
Does Readability Improve Investors’ Understanding of Hedging Positions?31
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice28
The Value‐relevance of Fair Value Measurement for Inventories28
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China22
Values in Accounting21
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate18
CEO Locality and Employment Stickiness14
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics14
Going Concern Uncertainty: What Do Firms Disclose?13
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol12
CFO Power and Audit Quality9
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders9
Recent Developments in Sustainability Reporting8
CSR‐Linked Compensation Contract and Audit Pricing8
The Boundaries of Accounting8
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals8
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective8
8
Issue Information7
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal7
Issue Information7
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda7
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations6
6
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies6
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