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 2021-08-01 to 2025-08-01.)
ArticleCitations
Editorial: Climate‐related Disclosures51
Tax Haven Use and Related‐Party Transactions: Evidence from Australia41
35
29
Does Readability Improve Investors’ Understanding of Hedging Positions?28
27
Financial Literacy and Retirement Spending: A University Student Perspective24
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice21
The Value‐relevance of Fair Value Measurement for Inventories20
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China19
CEO Locality and Employment Stickiness16
Values in Accounting14
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate13
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol11
CFO Power and Audit Quality11
Going Concern Uncertainty: What Do Firms Disclose?11
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 Stakeholders10
8
Business Combinations under Common Control: Filling a Gap in IFRS Standards7
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals7
Recent Developments in Sustainability Reporting7
Business Combinations under Common Control: Further Considerations6
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness6
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal6
The Boundaries of Accounting6
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective6
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership5
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda5
Issue Information5
Issue Information5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies5
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