International Journal of Disclosure and Governance

Aims & Scope

The International Journal of Disclosure and Governance publishes a balance between academic and practitioner perspectives in law and accounting on subjects related to corporate governance and disclosure.

In its emphasis on practical issues, it is the only such journal in these fields.

All rigorous and thoughtful conceptual papers are encouraged.

To date, International Journal of Disclosure and Governance has published articles by a former general counsel and a former commissioner of the SEC, practitioners from Cleary Gottlieb, Skadden Arps, Wachtell Lipton, and Latham & Watkins as well as articles by academics from Harvard, Yale and NYU.

The readership of the journal includes lawyers, accountants, and corporate directors and managers.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	2.4
2024	2.90

SJR (SCImago Journal Rank)

Year	Value
2024	0.590

Quartile

Year	Value
2024	Q2

h-index

Year	Value
2024	28

Journal Rank

Year	Value
2024	9846

Journal Citation Indicator

Year	Value
2024	406

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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
• Web of Science

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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.

• Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies

  Citation: 174

  Authors: Preeti, Priyanka, R. C.

• Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia

  Citation: 140

  Authors: Khaleed, Khaled

• Impact of corporate governance on CSR disclosure

  Citation: 115

  Authors: P., P. Mubarak

• Do culture and religion mitigate earnings management? Evidence from a cross-country analysis

  Citation: 115

  Authors: Jeffrey L, Mindy, Grant

• The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies

  Citation: 102

  Authors: Muttanachai

• Audit committee characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms

  Citation: 80

  Authors: Obeua S

• Corporate social responsibility disclosure and corporate governance: empirical insights on neo-institutional framework from China

  Citation: 75

  Authors: Yasir, Chengang

• Corporate governance and voluntary disclosure in Kuwait

  Citation: 68

  Authors: Bader, Waleed

• Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal

  Citation: 61

  Authors: Lúcia Lima, Francisca, Russell

• The effect of corporate social responsibility practices on real earnings management: evidence from a European ESG data

  Citation: 53

  Authors: Yamina, Ghazi

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