International Journal of Accounting

Aims & Scope

The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint.

The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic.

Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field.

The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting.

These transactions may be within a profit or non-profit environment.

The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy.

The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice.

Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.

View Aims & Scope

---

Metrics & Ranking

Impact Factor

Year	Value
2025	1.8
2024	2.00

Journal Rank

Year	Value
2024	12069

Journal Citation Indicator

Year	Value
2024	142

SJR (SCImago Journal Rank)

Year	Value
2024	0.476

Quartile

Year	Value
2024	Q2

h-index

Year	Value
2024	71

---

---

Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

---

Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

---

Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research

  Citation: 77

  Authors: Mohammed A., Collins G., Alaa Mansour

• The Effect of Environmental, Social, and Governance Performance Factors on Firms’ Cost of Debt: International Evidence

  Citation: 46

  Authors: Muhammad Nurul, Kamran, Grant

• Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article

  Citation: 42

  Authors: Omaima A. G., Claire

• Why Do African Countries Adopt IFRS? An Institutional Perspective

  Citation: 38

  Authors: Pran Krishansing, Vincent, Teerooven

• The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers

  Citation: 36

  Authors: Xiaoxiao, Madeline

• Accounting Research on Private Firms: State of the Art and Future Directions

  Citation: 34

  Authors: Sasson, Carlo, Annalisa

• Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters

  Citation: 33

  Authors: Pierangelo, Fabian, Theo

• The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study

  Citation: 27

  Authors: Kerstin, Katarina, Sumit K., Sebastian A.

• The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3

  Citation: 24

  Authors: Abongeh A., Dimu, Ernest, Collins G.

• Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia

  Citation: 23

  Authors: Hichem, Kamran, Manzurul

---