Most cited papers in Accounting Theory and Financial Reporting
What are the most cited papers in Accounting Theory and Financial Reporting?
The most cited paper in Accounting Theory and Financial Reporting is "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations" (Gary K. Meek, CLARE B. ROBERTS, Sidney J. Gray, 1995), with 1,322 citations. Next come "International Financial Reporting Standards (IFRS): pros and cons for investors" (1,301) and "A Review of the Earnings Management Literature and its Implications for Standard Setting" (975).
Showing 50 of 99 papers. Every paper with more than 130 citations is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations Gary K. Meek, CLARE B. ROBERTS, Sidney J. Gray · Journal of International Business Studies | Sep 1995 | 1,322 |
| 2 | International Financial Reporting Standards (IFRS): pros and cons for investors Ray Ball · Accounting and Business Research | Dec 2006 | 1,301 |
| 3 | A Review of the Earnings Management Literature and its Implications for Standard Setting Paul M. Healy, James M. Wahlen · SSRN Electronic Journal | 1999 | 975 |
| 4 | Are IFRS-based and US GAAP-based accounting amounts comparable? Mary E. Barth, Wayne R. Landsman, Mark H. Lang et al. · Journal of Accounting and Economics | 4 Apr 2012 | 799 |
| 5 | Disclosure in the Corporate Annual Reports of Swedish Companies Terry E. Cooke · Accounting and Business Research | Mar 1989 | 756 |
| 6 | Towards a General Model of the Reasons for International Differences in Financial Reporting Christopher William Nobes · Abacus | Sep 1998 | 658 |
| 7 | The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* Dan S. Dhaliwal, Vic Naiker, Farshid Navissi · Contemporary Accounting Research | 4 Aug 2010 | 648 |
| 8 | Voluntary Corporate Disclosure by Swedish Companies Terry E. Cooke · Journal of International Financial Management and Accounting | Jun 1989 | 638 |
| 9 | Corporate Reporting on the Internet Hollis Ashbaugh, Karla M. Johnstone, Terry D. Warfield · Accounting Horizons | Sep 1999 | 574 |
| 10 | The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union Huifa Chen, Qingliang Tang, Yihong Jiang et al. · Journal of International Financial Management and Accounting | 5 Aug 2010 | 568 |
| 11 | Aggregation of Variables in Dynamic Systems Herbert A. Simon · Boston studies in the philosophy of science | 1977 | 556 |
| 12 | Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings Daniel A. Cohen, Paul A. Zarowin · SSRN Electronic Journal | 2008 | 546 |
| 13 | Does Integrated Reporting Matter to the Capital Market? Shan Zhou, Roger Simnett, Wendy Green · Abacus | Mar 2017 | 494 |
| 14 | The management, measurement and the reporting of intellectual capital James E. Guthrie · Journal of Intellectual Capital | Mar 2001 | 484 |
| 15 | Corporate reporting on the Internet by German companies Claire L. Marston, Annika Polei · International Journal of Accounting Information Systems | Oct 2004 | 466 |
| 16 | Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis Luzi Hail, Christian Leuz, Peter D. Wysocki · Accounting Horizons | Sep 2010 | 460 |
| 17 | International financial reporting standards and experts’ perceptions of disclosure quality Holger Daske, Günther Gebhardt · Abacus | Sep 2006 | 444 |
| 18 | Relation between external audit fees, audit committee characteristics and internal audit Jenny Goodwin‐Stewart, Pamela Fae Kent · Accounting and Finance | 18 Aug 2006 | 435 |
| 19 | The survival of international differences under IFRS: towards a research agenda Christopher William Nobes · Accounting and Business Research | Sep 2006 | 430 |
| 20 | Earnings management: a perspective Messod Daniel Beneish · Managerial Finance | Dec 2001 | 427 |
| 21 | Accounting Conservatism, the Quality of Earnings, and Stock Returns Stephen H. Penman, Xiao‐Jun Zhang · SSRN Electronic Journal | 2000 | 374 |
| 22 | Implementing IFRS from the perspective of EU publicly traded companies Eva K. Jermakowicz, Sylwia Gornik‐Tomaszewski · Journal of International Accounting Auditing and Taxation | 2006 | 364 |
| 23 | Measuring Accounting Reporting Complexity with XBRL Rani Hoitash, Udi Hoitash · The Accounting Review | Apr 2017 | 358 |
| 24 | Some obstacles to global financial reporting comparability and convergence at a high level of quality Stephen A. Zeff · The British Accounting Review | 26 Nov 2007 | 349 |
| 25 | Accounting Standards, Financial Reporting Outcomes, and Enforcement Robert W. Holthausen · Journal of Accounting Research | 10 Feb 2009 | 331 |
| 26 | Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View Geoffrey Whittington · Abacus | 5 May 2008 | 326 |
| 27 | Theory of the Measurement of Enterprise Income. Robert R. Sterling, R. W. Schattke · The Accounting Review | Oct 1970 | 311 |
| 28 | Harmonising non-financial reporting regulation in Europe Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist et al. · Meditari Accountancy Research | 20 Jun 2018 | 295 |
| 29 | The Balance Sheet as an Earnings Management Constraint Jan Barton, Paul J. Simko · SSRN Electronic Journal | 2002 | 294 |
| 30 | Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey Robert K. Larson, Donna L. Street · Journal of International Accounting Auditing and Taxation | 2004 | 279 |
| 31 | Have IFRS Affected Earnings Management in the European Union? Susana Callao Gastón, José Ignacio Jarne Jarne · Accounting in Europe | 25 Nov 2010 | 275 |
| 32 | Initial evidence on the market impact of the XBRL mandate Elizabeth Blankespoor, Brian P. Miller, Hal D. White · Review of Accounting Studies | 6 Jan 2014 | 268 |
| 33 | Global Financial Reporting: Implications for U.S. Academics Mary E. Barth · The Accounting Review | Sep 2008 | 263 |
| 34 | Voluntary Disclosure in R&D‐Intensive Industries* Denise A. Jones · Contemporary Accounting Research | Jun 2007 | 257 |
| 35 | Non-US Firms' Accounting Standard Choices Hollis Ashbaugh · Journal of Accounting and Public Policy | Jun 2001 | 252 |
| 36 | Measuring International Harmonization and Standardization Joanne Siok Wan Tay, ROBERT H. PARKER · Abacus | Mar 1990 | 248 |
| 37 | The European IFRS experiment: objectives, research challenges and some early evidence Peter F. Pope, Stuart J. McLeay · Accounting and Business Research | 9 Jul 2011 | 247 |
| 38 | Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe Alain Devalle, Enrico Onali, Riccardo Magarini · Journal of International Financial Management and Accounting | 13 Apr 2010 | 243 |
| 39 | Empirical Evidence on Jurisdictions that Adopt IFRS Ole‐Kristian Hope, Justin Yiqiang Jin, Tony Kang · Journal of International Accounting Research | 2006 | 229 |
| 40 | Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings Donna L. Street, Stephanie M Bryant · The International Journal of Accounting | Sep 2000 | 229 |
| 41 | Financial Statement Effects of Adopting International Accounting Standards: the Case of Germany Mingyi Hung, K.R. Subramanyam · SSRN Electronic Journal | 2004 | 226 |
| 42 | An empirical investigation of multinational firms' compliance with International Accounting Standards Samir M. El‐Gazzar, Philip M. Finn, Rudy A. Jacob · The International Journal of Accounting | Jun 1999 | 223 |
| 43 | The Implications of Accounting Distortions and Growth for Accruals and Profitability Scott Anthony Richardson, Richard G. Sloan, Mark Soliman et al. · The Accounting Review | May 2006 | 221 |
| 44 | Applying IFRS in Germany: Determinants and Consequences Joachim Gassen, Thorsten Sellhorn · SSRN Electronic Journal | 2006 | 221 |
| 45 | An improvement of Watson’s theorem on Borel summability Alan D. Sokal · Journal of Mathematical Physics | Feb 1980 | 221 |
| 46 | Discretionary-Accruals Models and Audit Qualifications Eli Bartov, Ferdinand A. Gul, Judy S. L. Tsui · SSRN Electronic Journal | 2000 | 220 |
| 47 | IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice Erlend Kvaal, Christopher William Nobes · European Accounting Review | 16 Sep 2011 | 220 |
| 48 | The continued survival of international differences under IFRS Christopher William Nobes · Accounting and Business Research | Apr 2013 | 219 |
| 49 | Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items Denise A. Jones, Kimberly J. Smith · The Accounting Review | Jul 2011 | 216 |
| 50 | International Financial Reporting Standards: what are the benefits? Philip R. Brown · Accounting and Business Research | 9 Jul 2011 | 216 |
Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for a field when OpenAlex files it under one of the field's topics; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.