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Journal of Financial Reporting and Accounting
H-index 14

Journal of Financial Reporting and Accounting

1985-2517

Published by: Emerald Publishing

https://www.emeraldgrouppublishing.com/journal/jfra

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 227 10 30 10

Additional Metrics

Number of Best Scientists*: 17
Documents by Best Scientists*: 44
Top 100 Ranked Scientists*: 0
SCIMAGO H-index: 33
SCIMAGO SJR: 0.683
Impact Factor: 4.2

Overview

Top Research Topics at Journal of Financial Reporting and Accounting?

The journal generally zeroes in on subjects such as Accounting, Corporate governance, Audit, Earnings and Earnings management. While it focused on Accounting, it was also able to explore topics like Stock exchange and Finance. The Stock exchange study featured in it draws connections with the study of External auditor.

Journal of Financial Reporting and Accounting explores issues in Corporate governance which can be linked to other research areas like Index (economics) and Corporate social responsibility. The Audit study featured in Journal of Financial Reporting and Accounting draws parallels with the field of Quality (business). The studies on Earnings discussed can also contribute to research in the domains of Book value, Equity (finance) and Initial public offering.

The research on Earnings management discussed in it draws on the closely related field of Accrual. Discussions in the journal are anchored in the subject of International Financial Reporting Standards and the similar topic of Accounting information system. It focused on works that combine different research areas such as Context (language use) and Developing country.

  • Accounting (97.67%)
  • Corporate governance (20.41%)
  • Audit (14.29%)

What are the most cited papers published in the journal?

  • Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions (124 citations)
  • The determinants of bank profitability: empirical evidence from European banking sector (79 citations)
  • Family Business, Board Dynamics and Firm Value: Evidence from Malaysia (72 citations)

Research areas of the most cited articles at Journal of Financial Reporting and Accounting:

The most cited articles mainly deal with areas of study such as Accounting, Finance, Content analysis, Corporate governance and Corporate social responsibility. The most cited papers connects the study in Accounting with the closely related areas of Index (economics). The journal articles with studies in Corporate social responsibility featured incorporate elements of Stock exchange and Value (ethics).

What topics the last edition of the journal is best known for?

  • Law
  • Finance
  • Accounting

The previous edition focused in particular on these issues:

The journal investigates areas of study like Accounting, Corporate governance, Corporate social responsibility, Integrated reporting and Earnings management. Research in Emerging markets and the interrelating topic of Financial system were among the subjects of interest in the Accounting studies discussed in the journal. The presented Corporate governance study covers related areas such as Audit committee and also touches on topics like Structure (mathematical logic).

Corporate social responsibility study tackled is connected to the field of Tax avoidance. The journal tackles research works in Integrated reporting as well as Systematic review. The study of Earnings management, which falls within the realm of Earnings, was the main focus of the presentations.

The most cited articles from the last journal are:

  • The impact of corporate social responsibility on stock price volatility of the US banks: a moderating role of tax (7 citations)
  • Intended use of IPO proceeds and initial returns (4 citations)
  • Adoption of integrated reporting in Sri Lanka: coverage and trend (3 citations)

Papers citation over time

A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.

The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.

The top authors publishing in Journal of Financial Reporting and Accounting (based on the number of publications) are:

  • Khaled Hussainey (9 papers) published 3 papers at the last edition the same number as at the previous edition,
  • Anis Jarboui (9 papers) published 2 papers at the last edition, 1 less than at the previous edition,
  • Normah Omar (5 papers) absent at the last edition,
  • Juma Bananuka (4 papers) published 2 papers at the last edition,
  • Mustafa Mohd Hanefah (4 papers) published 1 paper at the last edition.

The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.

Only papers with recognized affiliations are considered

The top affiliations publishing in Journal of Financial Reporting and Accounting (based on the number of publications) are:

  • Universiti Teknologi MARA (28 papers) absent at the last edition,
  • Universiti Utara Malaysia (7 papers) absent at the last edition,
  • National University of Malaysia (4 papers) absent at the last edition,
  • International Islamic University Malaysia (3 papers) absent at the last edition,
  • HM Revenue and Customs (2 papers) absent at the last edition.

The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.

Publication chance based on affiliation

The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.

The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.

During the most recent 2021 edition, 95.56% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 0.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 25.00% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 75.00% of all publications and 0.00% were from other institutions.

Returning Authors Index

A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.

The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.

Returning Institution Index

The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.

The experience to innovation index

Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).

The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:

  • Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
  • Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
  • Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
  • Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
  • Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

How to Pursue a Career in Accounting and Financial Reporting

For those interested in the field of Accounting and Financial Reporting, becoming a Certified Public Accountant (CPA) opens up a wealth of career opportunities. Becoming a CPA in Texas, for instance, requires a specific set of steps. Start by earning a degree from one of the many accredited accounting schools in Texas and then meet the requirements for taking the Uniform CPA Examination. Successfully passing the exam is a significant milestone towards earning your CPA license. After earning your CPA license, you can then leverage your skills and knowledge by contributing to the field of accounting and financial reporting, possibly even publishing in distinguished journals such as the Journal of Financial Reporting and Accounting. The journal provides an excellent platform for CPAs to share their findings and contribute to the accounting profession's body of knowledge. But becoming a CPA goes beyond meeting the educational and examination requirements. It also involves developing a deep understanding of various research topics in the field, such as corporate governance, audit, earnings and earnings management. This comprehensive knowledge and practical skills can not only help aspiring CPAs succeed in their pursuit of a career in accounting but also contribute to the advancement of the field.

Top Publications

  • The relationship between corporate governance and financial reporting transparency

    Unknown

    (2022)
    95 Citations
  • The impact of corporate governance on forward-looking CSR disclosure

    (2022)
    60 Citations
  • Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan

    Husam Ananzeh;Hashem Alshurafat;Khaled Hussainey

    (2021)
    36 Citations
  • Do ownership structures affect risk disclosure in Islamic banks? International evidence

    Néjia Moumen;Rihab Grassa;Khaled Hussainey

    (2020)
    32 Citations
  • The determinants of AAOIFI governance disclosure in Islamic banks

    Tawida Elgattani;Khaled Hussainey

    (2020)
    29 Citations

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