Example of Journal of International Accounting Research format
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Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format
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Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format Example of Journal of International Accounting Research format
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open access Open Access

Journal of International Accounting Research — Template for authors

Categories Rank Trend in last 3 yrs
Business and International Management #229 of 399 down down by 58 ranks
Accounting #100 of 155 down down by 15 ranks
journal-quality-icon Journal quality:
Medium
calendar-icon Last 4 years overview: 81 Published Papers | 123 Citations
indexed-in-icon Indexed in: Scopus
last-updated-icon Last updated: 25/06/2020
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Related Journals

open access Open Access

Springer

Quality:  
Good
CiteRatio: 1.8
SJR: 0.281
SNIP: 0.622
open access Open Access

American Accounting Association

Quality:  
Good
CiteRatio: 2.4
SJR: 1.307
SNIP: 1.247
open access Open Access

De Gruyter

Quality:  
Medium
CiteRatio: 1.0
SJR: 0.154
SNIP: 0.901

Journal Performance & Insights

CiteRatio

SCImago Journal Rank (SJR)

Source Normalized Impact per Paper (SNIP)

A measure of average citations received per peer-reviewed paper published in the journal.

Measures weighted citations received by the journal. Citation weighting depends on the categories and prestige of the citing journal.

Measures actual citations received relative to citations expected for the journal's category.

1.5

17% from 2019

CiteRatio for Journal of International Accounting Research from 2016 - 2020
Year Value
2020 1.5
2019 1.8
2018 1.8
2017 1.2
2016 1.4
graph view Graph view
table view Table view

0.399

1% from 2019

SJR for Journal of International Accounting Research from 2016 - 2020
Year Value
2020 0.399
2019 0.397
2018 0.493
2017 0.385
2016 0.389
graph view Graph view
table view Table view

0.86

3% from 2019

SNIP for Journal of International Accounting Research from 2016 - 2020
Year Value
2020 0.86
2019 0.832
2018 0.908
2017 0.709
2016 1.307
graph view Graph view
table view Table view

insights Insights

  • CiteRatio of this journal has decreased by 17% in last years.
  • This journal’s CiteRatio is in the top 10 percentile category.

insights Insights

  • SJR of this journal has increased by 1% in last years.
  • This journal’s SJR is in the top 10 percentile category.

insights Insights

  • SNIP of this journal has increased by 3% in last years.
  • This journal’s SNIP is in the top 10 percentile category.

Journal of International Accounting Research

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American Accounting Association

Journal of International Accounting Research

Approved by publishing and review experts on SciSpace, this template is built as per for Journal of International Accounting Research formatting guidelines as mentioned in American Accounting Association author instructions. The current version was created on 25 Jun 2020 and has been used by 653 authors to write and format their manuscripts to this journal.

Business and International Management

Accounting

Business, Management and Accounting

i
Last updated on
25 Jun 2020
i
ISSN
1542-6297
i
Impact Factor
Medium - 0.535
i
Acceptance Rate
Not provided
i
Frequency
Not provided
i
Open Access
No
i
Sherpa RoMEO Archiving Policy
White faq
i
Plagiarism Check
Available via Turnitin
i
Endnote Style
Download Available
i
Bibliography Name
aasjournal
i
Citation Type
Author Year
(Blonder et al., 1982)
i
Bibliography Example
Blonder, G. E., Tinkham, M., and Klapwijk, T. M. 1982, Transition from metallic to tunneling regimes in superconducting microconstrictions: Excess current, charge imbalance, and supercurrent conversion, Phys. Rev. B, v. 25(7), p. 4515–4532.

Top papers written in this journal

Journal Article DOI: 10.2308/JIAR.2002.1.1.3
An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies
Kees Camfferman1, Terence E. Cooke2

Abstract:

This study adopts a comparative approach to assess the comprehensive‐ness of disclosure in the 1996 annual reports of United Kingdom (U.K.) and Dutch corporations. Although the two countries exhibit some similarities, there are important differences in legal systems, capital markets, and corporate governance mechanisms. The d... This study adopts a comparative approach to assess the comprehensive‐ness of disclosure in the 1996 annual reports of United Kingdom (U.K.) and Dutch corporations. Although the two countries exhibit some similarities, there are important differences in legal systems, capital markets, and corporate governance mechanisms. The disclosure model developed is based on the main headings specified in the Fourth and Seventh European Union Directives. Based on this model, disclosure by U.K. companies is more comprehensive than by Dutch corporations and the difference is significant (5 percent level with two‐tailed test). Most of the key areas of disclosure are found to be more comprehensive in the U.K. than in The Netherlands. This is due to more stringent regulation in the U.K. than in The Netherlands where the approach is more flexible. The model is used to establish whether disclosure is related to a number of firm‐specific characteristics using regression analysis. The impact of size is the same for both countr... read more read less

Topics:

European union (57%)57% related to the paper, Corporate governance (56%)56% related to the paper, Capital market (52%)52% related to the paper
287 Citations
open accessOpen access Journal Article DOI: 10.2308/JIAR.2006.5.2.1
Empirical Evidence on Jurisdictions That Adopt Ifrs
Ole-Kristian Hope1, Justin Yiqiang Jin1, Tony Kang2

Abstract:

International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions, including the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is known regarding what institutional factors influence countries' decisions to voluntaril... International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions, including the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is known regarding what institutional factors influence countries' decisions to voluntarily adopt IFRS. This issue is relevant to standard‐setters because a better understanding of the motivations for adoption will enable them to promote IFRS more effectively to countries that currently do not employ IFRS. Consistent with bonding theory, we find that countries with weaker investor protection mechanisms are more likely to adopt IFRS. Our evidence also shows that jurisdictions that are perceived to provide better access to their domestic capital markets are more likely to adopt IFRS. Taken together, our results are consistent with the view that IFRS represent a vehicle through which countries can improve investor protection and make their capital markets more accessible to f... read more read less

Topics:

International Financial Reporting Standards (58%)58% related to the paper, European union (55%)55% related to the paper, Capital market (55%)55% related to the paper, Context (language use) (51%)51% related to the paper
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194 Citations
Journal Article DOI: 10.2308/JIAR-10081
Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector

Abstract:

This paper is the first multi-country investigation of comprehensive corporate risk disclosure. Based on a detailed content analysis of 160 annual reports, we analyze the attributes and the quantity of risk disclosure and its association with the level of firm risk in the U.S., Canadian, U.K., and German settings. We find a c... This paper is the first multi-country investigation of comprehensive corporate risk disclosure. Based on a detailed content analysis of 160 annual reports, we analyze the attributes and the quantity of risk disclosure and its association with the level of firm risk in the U.S., Canadian, U.K., and German settings. We find a consistent pattern where risk disclosure is most prevalent in management reports, concentrates on financial risk categories, and comprises little quantitative and forward-looking disclosure across sample countries. In terms of risk disclosure quantity, U.S. firms generally dominate, followed by German firms. Cross-country variation in risk disclosure attributes can only partly be linked to domestic disclosure regulation, suggesting that risk disclosure incentives play an important role. While risk disclosure quantity appears to be positively associated with proxies of firm risk in the North American settings, we find a negative association with leverage for Germany. This coin... read more read less

Topics:

Financial risk management (66%)66% related to the paper, Risk management (59%)59% related to the paper, Financial risk (58%)58% related to the paper
193 Citations
open accessOpen access Journal Article DOI: 10.2308/JIAR.2009.8.1.31
The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany
Mari Paananen1, Henghsiu Lin2

Abstract:

We examine the characteristics of accounting amounts using a sample of German companies reporting under International Accounting Standards (IAS) during 2000–2002 (IAS period), and International Financial Reporting Standards (IFRS) during 2003–2004 (IFRSvoluntary period) and 2005–2006 (IFRSmandatory period). We find a decrease... We examine the characteristics of accounting amounts using a sample of German companies reporting under International Accounting Standards (IAS) during 2000–2002 (IAS period), and International Financial Reporting Standards (IFRS) during 2003–2004 (IFRSvoluntary period) and 2005–2006 (IFRSmandatory period). We find a decrease in accounting quality after the mandatory EU adoption in 2005. Our findings on earnings smoothing and timely loss recognition corroborates largely our findings related to value relevance of accounting information. Our results indicate that accounting quality has not improved but worsened over time. Further analysis shows that this development is less likely to be driven by new adopters of IFRS but is driven by the changes of the standards. Contrary to the intention with the adoption of the European adoption of IFRS, this makes it harder for investors to base their decisions on the IFRS financial reporting. read more read less

Topics:

International Financial Reporting Standards (67%)67% related to the paper, Accounting information system (64%)64% related to the paper
View PDF
184 Citations
Journal Article DOI: 10.2308/JIAR.2003.2.1.69
Some Cross-Cultural Evidence on Whistle-Blowing as an Internal Control Mechanism

Abstract:

In this paper, I report on the results of an empirical examination of cultural influences on professional judgments of Australian, Indian, and Chinese‐Malaysian accountants in relation to whistle‐blowing as an internal control mechanism. Australia serves as a proxy for the Anglo‐American cluster of countries comprising the U.... In this paper, I report on the results of an empirical examination of cultural influences on professional judgments of Australian, Indian, and Chinese‐Malaysian accountants in relation to whistle‐blowing as an internal control mechanism. Australia serves as a proxy for the Anglo‐American cluster of countries comprising the U.S., U.K., and Canada, while India and Malaysia represent the Asian‐Indian and Chinese clusters, respectively. I draw on cultural characteristics and differences among these societies to formulate hypotheses that Australian professional accountants are both more likely and more accepting of engaging in whistle‐blowing as an internal control mechanism than Chinese‐Malaysian and Indian professional accountants. Data were gathered through a survey questionnaire administered to samples of senior professional accountants from Big 6 (at the time of data collection) firms in Australia, India, and Malaysia. The questionnaire comprised two whistle‐blowing scenarios, and used both single‐attribu... read more read less
158 Citations
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5. Can I use a manuscript in Journal of International Accounting Research that I have written in MS Word?

Yes. You can choose the right template, copy-paste the contents from the word document, and click on auto-format. Once you're done, you'll have a publish-ready paper Journal of International Accounting Research that you can download at the end.

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13. What is Sherpa RoMEO Archiving Policy for Journal of International Accounting Research?

SHERPA/RoMEO Database

We extracted this data from Sherpa Romeo to help researchers understand the access level of this journal in accordance with the Sherpa Romeo Archiving Policy for Journal of International Accounting Research. The table below indicates the level of access a journal has as per Sherpa Romeo's archiving policy.

RoMEO Colour Archiving policy
Green Can archive pre-print and post-print or publisher's version/PDF
Blue Can archive post-print (ie final draft post-refereeing) or publisher's version/PDF
Yellow Can archive pre-print (ie pre-refereeing)
White Archiving not formally supported
FYI:
  1. Pre-prints as being the version of the paper before peer review and
  2. Post-prints as being the version of the paper after peer-review, with revisions having been made.

14. What are the most common citation types In Journal of International Accounting Research?

The 5 most common citation types in order of usage for Journal of International Accounting Research are:.

S. No. Citation Style Type
1. Author Year
2. Numbered
3. Numbered (Superscripted)
4. Author Year (Cited Pages)
5. Footnote

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Yes, SciSpace provides this functionality. After signing up, you would need to import your existing references from Word or Bib file to SciSpace. Then SciSpace would allow you to download your references in Journal of International Accounting Research Endnote style according to Elsevier guidelines.

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