Revista de Contabilidad-Spanish Accounting Review

Papers
(The H4-Index of Revista de Contabilidad-Spanish Accounting Review is 9. 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 2022-05-01 to 2026-05-01.)
ArticleCitations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru20
Foreign versus local control of Spanish private subsidiaries and modified audit opinions18
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 economy15
CEO Pay Gap and Bank Risk: Evidence from Listed Commercial Banks in China13
A Lexical Journey Through Feedback on Europe's Sustainability Reporting Standards12
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review12
The influence of corporate governance characteristics on the readability of corporate social responsibility reports written in Spanish language11
Board competences and CSR reporting: the moderating role of CEO power11
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