Revista de Contabilidad-Spanish Accounting Review

Papers
(The H4-Index of Revista de Contabilidad-Spanish Accounting Review is 8. 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
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru15
Foreign versus local control of Spanish private subsidiaries and modified audit opinions15
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy13
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review12
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks12
Board competences and CSR reporting: the moderating role of CEO power10
Determinants of sustainability information disclosure of local governments in Latin America9
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation9
Audit Risk Management and Audit Effort in Small and Medium Audit Firms8
Sustainability in the Waste Management Sector: An Analysis through the GRI Reports8
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