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Cited by

• 2014Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy420 cited
• 2014Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer275 cited
• 2020Profitability of Large Pharmaceutical Companies Compared With Other Large Public Companies176 cited
• 2015Legitimacy Theory and Environmental Practices: Short Notes169 cited
• 2021Corporate governance, internal audit quality and financial reporting quality of financial institutions156 cited
• 2010Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption149 cited
• 2017What does materiality mean to integrated reporting preparers? An empirical exploration147 cited
• 2019Matter of opinion136 cited
• 2020Does Corporate Governance Affect the Quality of Integrated Reporting?135 cited
• 2022A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective130 cited
• 2022A framework for sustainability reporting121 cited
• 2016Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components112 cited
• 2016Internal control information disclosure and corporate governance: evidence from an emerging market