International Journal of Accounting, Auditing and Performance Evaluation

Aims & Scope

Topics covered include: - Big data analytics, audit data analytics and management accounting - Blockchain accounting and audit trails - Digitisation in accounting - IFRS/IAS compliance, financial reporting in emerging/transitioning economies, accountants' judgment, nternational accounting convergence and harmonisation - Creative accounting and quality of financial reporting; risk in accounting - Integrated reporting; financial reporting and capital market's reaction - Earnings management, shareholder reactions - Corporate governance practices in developing/developed worlds - Communication and financial reporting on the internet - Rule-based accounting versus principle-based accounting - Accounting practices for financial instruments - Social and environmental reporting: comparisons across nations - Cultural impact on financial reporting; segmental reporting - Accounting practices for intellectual capital, other intangible assets; complex mergers and acquisitions; disclosure of financial forecasts in annual reports - Domestic and international taxation; transfer pricing.

View Aims & Scope

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Metrics & Ranking

Journal Rank

Year	Value
2024	22365

Journal Citation Indicator

Year	Value
2024	41

SJR (SCImago Journal Rank)

Year	Value
2024	0.182

Quartile

Year	Value
2024	Q4

h-index

Year	Value
2024	19

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Abstracting & Indexing

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

• Scopus
• Google Scholar

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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.

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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.

• Integrative management of sustainability performance, measurement and reporting

  Citation: 275

  Authors: Stefan, Marcus

• The role of audit committees in decreasing earnings management: Korean evidence

  Citation: 75

  Authors: Jong-Hag, Kyu-An, Jong-Il

• The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt

  Citation: 47

  Authors: Omaima A.G., Gianluigi, Peter

• An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience

  Citation: 47

  Authors: Khaled, Khaled

• Risk reporting of Japanese companies and its association with corporate characteristics

  Citation: 43

  Authors: Noriyuki, Md. Mohobbot

• The determinants of voluntary disclosure in Saudi Arabia: an empirical study

  Citation: 37

  Authors: Murya, Khaled, Elsayed

• Corporate governance and risk disclosure: evidence from Saudi Arabia

  Citation: 33

  Authors: Awad, Murya, Khaled

• Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman

  Citation: 32

  Authors: Saeed Rabea, Zalailah, Norsiah

• What exactly is convergence?

  Citation: 32

  Authors: Paul

• The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies

  Citation: 28

  Authors: Mohammed W.A., Rohaida Abdul, Fathiyyah Abu, Zahraddeen Salisu

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