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Cited by

• 2013The continued survival of international differences under IFRS220 cited
• 2020“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks215 cited
• 2015Legitimacy Theory and Environmental Practices: Short Notes169 cited
• 2016Prioritizing Sustainability Indicators: Using Materiality Analysis to Guide Sustainability Assessment and Strategy144 cited
• 2019Does designing environmental sustainability disclosure quality measures make a difference?120 cited
• 2014Rethinking Decision Usefulness112 cited
• 2019Moving the Conceptual Framework Forward: Accounting for Uncertainty108 cited
• 2013Global Comparability in Financial Reporting: What, Why, How, and When?104 cited
• 2013Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making96 cited
• 2023Sustainability Reporting: Is Convergence Possible?90 cited
• 2021Accounting for intangible assets: suggested solutions73 cited
• 2019CSR reporting communication: Defective reporting models or misapplication?63 cited
• 2021Standard setting in times of technological change: accounting for cryptocurrency holdings61 cited
• 2019