Journal of International Accounting Research

Aims & Scope

Journal of International Accounting Research publishes articles that increase our understanding of the development and use of international accounting and reporting practices or attempt to improve extant practices.

International accounting is broadly interpreted to include the reporting of international economic transactions; the study of differences among practices across countries; the study of interesting institutional and cultural factors that shape practices in a single country but have international implications; and the effect of international accounting practices on users.

It prints three times a year in Spring, Summer, and Fall, and is indexed in Scopus and ESCI.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	1
2024	0.90

SJR (SCImago Journal Rank)

Year	Value
2024	0.365

Quartile

Year	Value
2024	Q3

h-index

Year	Value
2024	31

Journal Rank

Year	Value
2024	14741

Journal Citation Indicator

Year	Value
2024	83

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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, 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.

• Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector

  Citation: 165

  Authors: Michael, Kaouthar, Daniel

• Empirical Evidence on Jurisdictions that Adopt IFRS

  Citation: 160

  Authors: Ole-Kristian, Justin, Tony

• An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies

  Citation: 153

  Authors: Kees, Terence E.

• The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany

  Citation: 136

  Authors: Mari, Henghsiu

• The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union

  Citation: 110

  Authors: Daniel, Sonda M., Yosra M.

• Earnings Management, Investor Protection, and National Culture

  Citation: 108

  Authors: Sandeep, K. K.

• Some Cross-Cultural Evidence on Whistle-Blowing as an Internal Control Mechanism

  Citation: 107

  Authors: Chris

• The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country

  Citation: 106

  Authors: Francesco, Raynolde

• Does National Culture Influence Corporate Carbon Disclosure Propensity?

  Citation: 106

  Authors: Laura Le, Qingliang

• Which Factors Moderate the Relationship between Sustainability Performance and Financial Performance? A Meta-Analysis Study

  Citation: 103

  Authors: Wenxiang (Lucy), Martin E.

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