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• 2011The Development of Accounting and Reporting in Ghana64 cited
• 2011Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies64 cited
• 2007Ownership Structure and Accounting Information Content: Evidence from France39 cited
• 2013Relationship between Environmental Responsibility and Financial Performance of Firm: A Literature Review37 cited
• 1995A theory of European accounting development applied to accounting change in contemporary Poland30 cited
• 2019The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market29 cited
• 2006A research note28 cited
• 2005Differences in the valuation of earnings and book value: Regulation effects or industry effects?27 cited
• 1999The Impact of Institutional Characteristics on Return–Earnings Associations in Japan15 cited
• 2017The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany14 cited
• 2012A Proposed Rule - Roadmap for the Adoption of International Financial Reporting Standards (IFRS) in Nigeria: A Research Based Perspective on FGN, NASB & SEC12 cited
• 1997The perceived importance of international accounting topics in the Asia-Pacific Rim: A comparative study12 cited
• 2022