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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

The crisis of fair-value accounting: Making sense of the recent debate
Christian Laux, Christian Leuz
Accounting Organizations and Society (2009) Vol. 34, Iss. 6-7, pp. 826-834
Open Access | Times Cited: 803

Showing 1-25 of 803 citing articles:

Financial accounting in the banking industry: A review of the empirical literature
Anne Beatty, Scott Liao
Journal of Accounting and Economics (2014) Vol. 58, Iss. 2-3, pp. 339-383
Closed Access | Times Cited: 566
Did Fair-Value Accounting Contribute to the Financial Crisis?
Christian Laux, Christian Leuz
The Journal of Economic Perspectives (2010) Vol. 24, Iss. 1, pp. 93-118
Open Access | Times Cited: 521
A review of the IFRS adoption literature
Emmanuel T. De George, Xi Li, Lakshmanan Shivakumar
Review of Accounting Studies (2016) Vol. 21, Iss. 3, pp. 898-1004
Open Access | Times Cited: 449
Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory
Peter Miller, Michael Power
Academy of Management Annals (2013) Vol. 7, Iss. 1, pp. 557-605
Closed Access | Times Cited: 308
Fair value accounting, financial economics and the transformation of reliability
Michael Power
Accounting and Business Research (2010) Vol. 40, Iss. 3, pp. 197-210
Closed Access | Times Cited: 279
Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory
Peter Miller, Michael Power
Academy of Management Annals (2013) Vol. 7, Iss. 1, pp. 557-605
Closed Access | Times Cited: 272
Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies
Bert Scholtens, Feng‐Ching Kang
Corporate Social Responsibility and Environmental Management (2012) Vol. 20, Iss. 2, pp. 95-112
Open Access | Times Cited: 265
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
Chandra Kanodia, Haresh Sapra
Journal of Accounting Research (2016) Vol. 54, Iss. 2, pp. 623-676
Closed Access | Times Cited: 262
Mandatory IFRS Adoption and Accounting Quality of European Banks
Günther Gebhardt, Zoltán Novotny‐Farkas
Journal of Business Finance & Accounting (2011) Vol. 38, Iss. 3-4, pp. 289-333
Closed Access | Times Cited: 258
Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
Peter R. Demerjian
Journal of Accounting and Economics (2011) Vol. 52, Iss. 2-3, pp. 178-202
Closed Access | Times Cited: 245
Ability of accounting and audit quality variables to predict bank failure during the financial crisis
Justin Yiqiang Jin, Kiridaran Kanagaretnam, Gerald J. Lobo
Journal of Banking & Finance (2011) Vol. 35, Iss. 11, pp. 2811-2819
Closed Access | Times Cited: 243
Consequences of Big Data and Formalization on Accounting and Auditing Standards
John Peter Krahel, William R. Titera
Accounting Horizons (2015) Vol. 29, Iss. 2, pp. 409-422
Closed Access | Times Cited: 208
Does fair value accounting for non-financial assets pass the market test?
Hans Bonde Christensen, Valeri V. Nikolaev
Review of Accounting Studies (2013) Vol. 18, Iss. 3, pp. 734-775
Closed Access | Times Cited: 203
Public sector accounting, accountability and austerity: more than balancing the books?
Enrico Bracci, Christopher Humphrey, Jodie Moll, et al.
Accounting Auditing & Accountability Journal (2015) Vol. 28, Iss. 6, pp. 878-908
Open Access | Times Cited: 180
The shortcomings of fair-value accounting described in SFAS 157
George J. Benston
Journal of Accounting and Public Policy (2008) Vol. 27, Iss. 2, pp. 101-114
Closed Access | Times Cited: 215
International Financial Reporting Standards: what are the benefits?
Philip Brown
Accounting and Business Research (2011) Vol. 41, Iss. 3, pp. 269-285
Closed Access | Times Cited: 204
Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board
Alan J. Richardson, Burkard Eberlein
Journal of Business Ethics (2010) Vol. 98, Iss. 2, pp. 217-245
Closed Access | Times Cited: 196
The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union
Daniel Zéghal, Sonda Chtourou, Yosra Makni Fourati
Journal of International Accounting Research (2012) Vol. 11, Iss. 2, pp. 1-25
Closed Access | Times Cited: 187
IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
David Cairns, Dianne Massoudi, Ross Taplin, et al.
The British Accounting Review (2010) Vol. 43, Iss. 1, pp. 1-21
Closed Access | Times Cited: 184
A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis
Brad A. Badertscher, Jeffrey J. Burks, Peter D. Easton
The Accounting Review (2011) Vol. 87, Iss. 1, pp. 59-90
Closed Access | Times Cited: 182
Understanding financial crisis through accounting models
Dirk Bezemer
Accounting Organizations and Society (2010) Vol. 35, Iss. 7, pp. 676-688
Closed Access | Times Cited: 181
Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure
Kalin S. Kolev
SSRN Electronic Journal (2008)
Closed Access | Times Cited: 179
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis
Bill B. Francis, Iftekhar Hasan, Qiang Wu
Accounting Horizons (2013) Vol. 27, Iss. 2, pp. 319-346
Open Access | Times Cited: 179
The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008
Dushyantkumar Vyas
Journal of Accounting Research (2011) Vol. 49, Iss. 3, pp. 823-860
Open Access | Times Cited: 170
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
Andrew Ellul, Chotibhak Jotikasthira, Christian Lundblad, et al.
The Journal of Finance (2015) Vol. 70, Iss. 6, pp. 2489-2538
Open Access | Times Cited: 169
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