Revista de Contabilidad-Spanish Accounting Review

Papers
(The TQCC of Revista de Contabilidad-Spanish Accounting Review is 4. 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
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 economy12
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks12
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review11
Board competences and CSR reporting: the moderating role of CEO power10
Audit Risk Management and Audit Effort in Small and Medium Audit Firms9
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation9
Sustainability in the Waste Management Sector: An Analysis through the GRI Reports8
Determinants of sustainability information disclosure of local governments in Latin America7
An integrated corporate governance index for Spain: From construction to construct validity6
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español5
Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard5
Capital markets and valuation models of investment properties. A pre and post crisis analysis5
Debt maturity in Spanish small business startups5
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores4
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK4
The role of institutional isomorphism in explaining the voluntary IFRS adoption4
Anti-corruption barriers, financial transparency and accounting quality in political parties: Evidence from Spain4
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas4
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas4
Back to goodwill amortisation and the financial performance of public and private firms in Spain4
The economic impact of audit failures4
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights4
Gender diversity in municipal governmental bodies and budgetary solvency4
Impact of curricular internships in accounting on university students: an empirical study in Spain4
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