| # | Title | Journal | Year | Citations |
|---|
|
| 1 | A Study of the Environmental Disclosure Practices of Australian Corporations | Accounting and Business Research | 1996 | 1,086 |
| 2 | Corporate Social Reporting: A Rebuttal of Legitimacy Theory | Accounting and Business Research | 1989 | 968 |
| 3 | International Financial Reporting Standards (IFRS): pros and cons for investors | Accounting and Business Research | 2006 | 851 |
| 4 | The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory | Accounting and Business Research | 1998 | 825 |
| 5 | The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain | Accounting and Business Research | 1994 | 565 |
| 6 | Corporate Governance and Disclosure Quality | Accounting and Business Research | 1992 | 523 |
| 7 | Disclosure in the Corporate Annual Reports of Swedish Companies | Accounting and Business Research | 1989 | 521 |
| 8 | The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations | Accounting and Business Research | 1992 | 476 |
| 9 | Intellectual capital disclosure and corporate governance structure in UK firms | Accounting and Business Research | 2008 | 423 |
| 10 | The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports | Accounting and Business Research | 1979 | 366 |
| 11 | Different approaches to corporate reporting regulation: How jurisdictions differ and why | Accounting and Business Research | 2010 | 363 |
| 12 | Financial reporting of good news and bad news: evidence from accounting narratives | Accounting and Business Research | 2003 | 322 |
| 13 | Signalling, Agency Theory and Accounting Policy Choice | Accounting and Business Research | 1987 | 311 |
| 14 | The survival of international differences under IFRS: towards a research agenda | Accounting and Business Research | 2006 | 304 |
| 15 | Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies | Accounting and Business Research | 2010 | 271 |
| 16 | Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens | Accounting and Business Research | 2011 | 271 |
| 17 | Detecting earnings management using cross-sectional abnormal accruals models | Accounting and Business Research | 2000 | 270 |
| 18 | Financial reporting quality: is fair value a plus or a minus? | Accounting and Business Research | 2007 | 268 |
| 19 | Digitisation, ‘Big Data’ and the transformation of accounting information | Accounting and Business Research | 2014 | 265 |
| 20 | The effect of audit committee shareholding, financial expertise and size on interim financial disclosures | Accounting and Business Research | 2005 | 256 |
| 21 | Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure | Accounting and Business Research | 2016 | 238 |
| 22 | The Assessment of Company Solvency and Performance Using a Statistical Model | Accounting and Business Research | 1983 | 225 |
| 23 | An Empirical Study of the Audit Expectation-Performance Gap | Accounting and Business Research | 1993 | 215 |
| 24 | Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants | Accounting and Business Research | 2013 | 212 |
| 25 | Disclosure and the cost of capital: what do we know? | Accounting and Business Research | 2006 | 210 |
| 26 | A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives | Accounting and Business Research | 2011 | 210 |
| 27 | The market for information—evidence from finance directors, analysts and fund managers | Accounting and Business Research | 1998 | 205 |
| 28 | Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems | Accounting and Business Research | 1997 | 203 |
| 29 | Is fair value accounting information relevant and reliable? Evidence from capital market research | Accounting and Business Research | 2007 | 202 |
| 30 | What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence | Accounting and Business Research | 2008 | 201 |
| 31 | The expansion of non-financial reporting: an exploratory study | Accounting and Business Research | 2018 | 198 |
| 32 | Fair value accounting, financial economics and the transformation of reliability | Accounting and Business Research | 2010 | 196 |
| 33 | The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study | Accounting and Business Research | 1992 | 189 |
| 34 | Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information | Accounting and Business Research | 1982 | 186 |
| 35 | The European IFRS experiment: objectives, research challenges and some early evidence | Accounting and Business Research | 2011 | 184 |
| 36 | Are large auditors more accurate than small auditors? | Accounting and Business Research | 1999 | 177 |
| 37 | Does sustainability reporting improve corporate behaviour?: Wrong question? Right time? | Accounting and Business Research | 2006 | 177 |
| 38 | Regression Analysis in Accounting Disclosure Studies | Accounting and Business Research | 1998 | 174 |
| 39 | Accounting for intangibles – a critical review of policy recommendations | Accounting and Business Research | 2008 | 170 |
| 40 | Accounting information and analyst stock recommendation decisions: a content analysis approach | Accounting and Business Research | 2001 | 169 |
| 41 | International Financial Reporting Standards: what are the benefits? | Accounting and Business Research | 2011 | 164 |
| 42 | The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies | Accounting and Business Research | 1995 | 161 |
| 43 | The Audit Report under Going Concern Uncertainties: An Empirical Analysis | Accounting and Business Research | 1992 | 159 |
| 44 | Why regulate private firm disclosure and auditing? | Accounting and Business Research | 2017 | 159 |
| 45 | Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings | Accounting and Business Research | 2003 | 158 |
| 46 | Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market | Accounting and Business Research | 2004 | 157 |
| 47 | Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management | Accounting and Business Research | 1999 | 156 |
| 48 | Measuring Harmonisation of Financial Reporting Practice | Accounting and Business Research | 1988 | 155 |
| 49 | A Survey of the Methods Used by UK Investment Analysts to Appraise Investments in Ordinary Shares | Accounting and Business Research | 1984 | 151 |
| 50 | An Examination of Audit Delay: Further Evidence from New Zealand | Accounting and Business Research | 1991 | 145 |
