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 2022-01-01 to 2026-01-01.)
ArticleCitations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru20
Foreign versus local control of Spanish private subsidiaries and modified audit opinions16
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 economy14
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review13
The influence of corporate governance characteristics on the readability of corporate social responsibility reports written in Spanish language11
CEO Pay Gap and Bank Risk: Evidence from Listed Commercial Banks in China10
A Lexical Journey Through Feedback on Europe's Sustainability Reporting Standards10
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation9
Feedback information type and team identity for reducing free-riding behaviours: An experimental study9
Board competences and CSR reporting: the moderating role of CEO power9
Determinants of sustainability information disclosure of local governments in Latin America7
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español6
An integrated corporate governance index for Spain: From construction to construct validity6
Sustainability in the Waste Management Sector: An Analysis through the GRI Reports6
Debt maturity in Spanish small business startups6
Audit Risk Management and Audit Effort in Small and Medium Audit Firms6
Capital markets and valuation models of investment properties. A pre and post crisis analysis6
Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard5
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas5
Back to goodwill amortisation and the financial performance of public and private firms in Spain5
Gender diversity in municipal governmental bodies and budgetary solvency5
Impact of curricular internships in accounting on university students: an empirical study in Spain5
The role of institutional isomorphism in explaining the voluntary IFRS adoption5
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK4
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights4
The economic impact of audit failures4
Efficiency differences in the tourist accommodation sector in Spain according to the type of establishment: a metafrontier analysis4
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas4
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores4
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