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• 2013A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?107 cited
• 2004European Financial Reporting99 cited
• 2011Corporate aggregate disclosure practices in Jordan85 cited
• 2013The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK82 cited
• 2006Worldwide Financial Reporting78 cited
• 2013Investor protection and corporate cash holdings around the world: new evidence66 cited
• 2012A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS60 cited
• 2009A political economy of accounting standard setting57 cited
• 2015The Relation between Foreign Direct Investments (FDI) and Labour Productivity in the European Union Countries53 cited
• 2016Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market52 cited
• 2010Fair value accounting and intangible assets51 cited
• 2012The Effect of IFRS Adoption on Financial Reporting Pedagogy in South Africa38 cited
• 2007German Reporting Practices: An Analysis of Reconciliations from German Commercial Code to IFRS or US GAAP36 cited
• 2014