Journal Metrics
Key Indicators
0.7 2-year IF
0.77 3-year IF
0.72 4-year IF
0.78 5-year IF
0.812 Centrality Index
0.16 Immediacy Index
Publication
| Period | Papers | Cited | IF excl. self-citation |
|---|---|---|---|
| 2023–2024 | 67 | 47 | 0.63 |
Yearly Statistics
Published Cited Self-cited
| Year | Published | Cited | Self-cited |
|---|---|---|---|
| 2021 | 36 | 21 | 0 |
| 2022 | 41 | 36 | 1 |
| 2023 | 35 | 20 | 0 |
| 2024 | 32 | 27 | 5 |
| 2025 | 19 | 3 | 1 |
Impact Factor Trend
| Year | Papers | IF | Field IF |
|---|---|---|---|
| 2021 | 36 | 1.06 | 0.9 |
| 2022 | 41 | 1.06 | 0.9 |
| 2023 | 35 | 0.87 | 0.9 |
| 2024 | 32 | 0.89 | 0.9 |
| 2025 | 19 | 0.7 | 0.9 |
Field Citation Info · 사회과학 > 회계학
- Total papers in field
- 627
- Avg. papers per journal
- 57
- Total citations in field
- 566
- Avg. citations per journal
- 51.45
- Field 2-year IF
- 0.9
- Field self-citation rate
- 15.9%
Most Cited Articles· 30
| Rank | Title | Vol(Iss) | Pages | Published | Citations |
|---|---|---|---|---|---|
| 1 | The Effect of Abnormal Audit Fees and Audit Hours on Discretionary Accruals | 10(3) | 265~301 | 2009.09 | 163 |
| 2 | A Proxy of Taxable Income on Measuring Book－Tax Income Difference | 9(3) | 167~190 | 2008.09 | 112 |
| 3 | A Study on the Effect of Corporate Governance Structure on the Relationship between Tax Sheltering and Firm Value | 13(3) | 385~419 | 2012.09 | 89 |
| 4 | Auditor's Characteristics and Tax Avoidance | 13(3) | 191~219 | 2012.09 | 83 |
| 5 | Corporate Social Responsibility and Firm Value | 12(2) | 105~134 | 2011.06 | 77 |
| 6 | The Effects of Foreign Investors on Domestic Firms－An Analysis of Dividends, Investments, Donations and the Acquistion of Treasury Stocks－ | 7(1) | 7~26 | 2006.03 | 75 |
| 7 | An Empirical Study on the Effects of Accounting Quality and Corporate Governance on the Cost of Equity Capital | 10(3) | 41~80 | 2009.09 | 67 |
| 8 | The Effects of Internal Accounting Control System on Audit Hours and Audit Fees | 9(2) | 73~104 | 2008.06 | 66 |
| 9 | A Reexamination of Abnormal Audit Fees or Audit Hours and Audit Quality29) －New Data and New Evidence－ | 19(5) | 9~53 | 2018.10 | 51 |
| 10 | The Effect of Real Earnings Management on Bond Grading | 12(2) | 585~610 | 2011.06 | 50 |
| 11 | The Persistence and Market Pricing of Earnings and Components for Profit and Loss Firms | 9(4) | 85~119 | 2008.12 | 45 |
| 12 | The Effect of Accrual－based and Real Earnings Management on Corporation Credit Rating －Focused on Public and Private Firms－ | 13(1) | 65~98 | 2012.03 | 44 |
| 13 | A Study on Auditor Change and Initial Audit Fee Discount | 11(2) | 103~132 | 2010.06 | 44 |
| 14 | Are Income Smooth Associated with a Lower Cost of Capital? －Focuses on KSE and KOSDAQ Listed Firms－ | 13(1) | 33~63 | 2012.03 | 43 |
| 15 | The Relationship between Audit Report Filing Lag and Accounting Information Quality | 13(3) | 249~279 | 2012.09 | 40 |
| 16 | The Effect of Characteristics of Human Resources in Corporate Governance on Reliabiliy of Accounting Information －Emphasis on FSS Enforcement Action－ | 13(4) | 279~308 | 2012.12 | 40 |
| 17 | Does Income Smoothing Improve Bond Ratings? －Some Empirical Evidence on KOSPI and KOSDAQ Listed Firms－ | 13(2) | 9~47 | 2012.06 | 40 |
| 18 | The Effects of Accruals Quality on the Value Relevance of Earnings and Equity Value | 15(1) | 251~277 | 2014.02 | 39 |
| 19 | The Simultaneously Joint Relations Among Foreign Ownership, Forecast Accuracy and Firm Value | 7(2) | 57~78 | 2006.06 | 38 |
| 20 | Effect of Earnings Management on Principle of Matching Costs with Revenue | 14(3) | 9~28 | 2013.06 | 37 |
| 21 | A Study on the Relationship between Student's Chracteristics and Academic Performance in Accounting Education | 5(2) | 199~227 | 2004.11 | 36 |
| 22 | Necessity of Amendment of Corporate Income Tax Law for the Introduction of International Financial Reporting Standards | 9(2) | 155~185 | 2008.06 | 35 |
| 23 | Corporate Social Responsibility and Credit Rating－Evidence from Korean Firms－ | 14(6) | 203~225 | 2013.12 | 35 |
| 24 | The Effect of Tax Risk and Tax Avoidance on Credit Rating and Cost of Debt | 20(2) | 163~204 | 2019.04 | 35 |
| 25 | Value Relevance of IFRS's Fair Value Model of Land | 9(3) | 285~311 | 2008.09 | 35 |
| 26 | Audit Quality and Cost of Capital | 12(1) | 153~189 | 2011.03 | 34 |
| 27 | A Critical Review on the Literature about the Audit Committee | 11(4) | 175~217 | 2010.12 | 34 |
| 28 | The Analysis on the Impact of Corporation's Ownership Structure on the Level of Contributions | 9(2) | 105~126 | 2008.06 | 34 |
| 29 | The Effect of Foreigners' Ownership on Earnings Management | 5(2) | 229~255 | 2004.11 | 34 |
| 30 | Information Asymmetry and Earnings Management | 13(2) | 141~172 | 2012.06 | 33 |