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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:

Relative reliability and the recognisable firm: Calculating goodwill impairment value
Jari Huikku, Jan Mouritsen, Hanna Silvola
Accounting Organizations and Society (2016) Vol. 56, pp. 68-83
Open Access | Times Cited: 64

Showing 1-25 of 64 citing articles:

COVID-19-Related Audit Report Disclosures: Determinants and Consequences
Joseph A. Micale, Joon Ho Kong
Journal of risk and financial management (2025) Vol. 18, Iss. 1, pp. 21-21
Open Access | Times Cited: 1
The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research
Keith Robson, Chiara Bottausci
Critical Perspectives on Accounting (2017) Vol. 54, pp. 60-75
Closed Access | Times Cited: 64
Product market competition, disclosure framing, and casting in earnings conference calls
Kristian D. Allee, Chuong Do, Mikhail Sterin
Journal of Accounting and Economics (2021) Vol. 72, Iss. 1, pp. 101405-101405
Closed Access | Times Cited: 50
Accounting for intangibles: a critical review
Henri Hussinki, Tatiana King, John Dumay, et al.
Journal of Accounting Literature (2024) Vol. 47, Iss. 5, pp. 27-51
Open Access | Times Cited: 8
The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework
Christoph Pelger
Accounting in Europe (2019) Vol. 17, Iss. 1, pp. 33-51
Open Access | Times Cited: 47
Application of Kaizen and Kaizen Costing in SMEs
Renata Biadacz
Production Engineering Archives (2024) Vol. 30, Iss. 1, pp. 17-35
Open Access | Times Cited: 5
Do Goodwill Impairments by European Firms Provide Useful Information to Investors?
Alain Schatt, Leonidas C. Doukakis, Corinne Bessieux-Ollier, et al.
Accounting in Europe (2016) Vol. 13, Iss. 3, pp. 307-327
Closed Access | Times Cited: 43
Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences
Anne d’Arcy, Ann Tarca
The International Journal of Accounting (2018) Vol. 53, Iss. 3, pp. 203-226
Closed Access | Times Cited: 39
The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9
Richard Pucci, Peter Skærbæk
Accounting Organizations and Society (2019) Vol. 81, pp. 101076-101076
Open Access | Times Cited: 36
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research
Amir Amel‐Zadeh, Martin Glaum, Thorsten Sellhorn
European Accounting Review (2021) Vol. 32, Iss. 2, pp. 415-446
Open Access | Times Cited: 32
On affect and accounting inscriptions: a study of fair value in the making
Zachary Huxley
Accounting Auditing & Accountability Journal (2025)
Closed Access
Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting
Silvia Ferramosca, Marco Allegrini
European Management Journal (2021) Vol. 39, Iss. 6, pp. 816-828
Closed Access | Times Cited: 21
Related party M&A, goodwill impairment and stock price crash risk: Evidence from Chinese capital market
Lingjuan Xu, Bindan Zhang, Luu Duc Toan Huynh, et al.
International Review of Financial Analysis (2024) Vol. 95, pp. 103464-103464
Closed Access | Times Cited: 3
Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom
Yasmine Chahed
Contemporary Accounting Research (2020) Vol. 38, Iss. 1, pp. 302-337
Closed Access | Times Cited: 22
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement
Andrei Filip, Gerald J. Lobo, Luc Paugam
Journal of Business Finance & Accounting (2020) Vol. 48, Iss. 1-2, pp. 36-69
Closed Access | Times Cited: 22
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment
Marko Järvenpää, Zahirul Hoque, Toni Mättö, et al.
International Journal of Accounting Information Systems (2023) Vol. 50, pp. 100627-100627
Open Access | Times Cited: 8
How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices
Shaul Hayoun
Accounting Organizations and Society (2018) Vol. 73, pp. 68-82
Closed Access | Times Cited: 23
Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts
Omiros Georgiou, Elisavet Mantzari, Julia Mundy
Accounting and Business Research (2021) Vol. 51, Iss. 4, pp. 307-346
Open Access | Times Cited: 16
On professional destabilization and accounting self-regulation
Zachary Huxley, Marion Brivot
The British Accounting Review (2024), pp. 101358-101358
Open Access | Times Cited: 2
The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance
Berit Hartmann, Jan Marton, Rebecca Söderström
European Accounting Review (2018) Vol. 27, Iss. 5, pp. 845-873
Open Access | Times Cited: 20
Problematizing profit and profitability: discussions
Alan Lowe, Yesh Nama, Alice Rose Bryer, et al.
Accounting Auditing & Accountability Journal (2020) Vol. 1233, Iss. 4, pp. 753-793
Open Access | Times Cited: 17
Framing accounting for goodwill: Intractable controversies between users and standard setters
Sylvain Durocher, Omiros Georgiou
Critical Perspectives on Accounting (2021) Vol. 89, pp. 102357-102357
Open Access | Times Cited: 15
Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy
Alessandro Ghio, Roberto Verona
Journal of International Accounting Research (2018) Vol. 17, Iss. 2, pp. 103-122
Closed Access | Times Cited: 13
Assembling a practice of social belonging
Alice Rose Bryer
Accounting Auditing & Accountability Journal (2018) Vol. 31, Iss. 3, pp. 925-949
Open Access | Times Cited: 12
The localised accounting environment in the implementation of fair value accounting in Indonesia
Bernadia Linggar Yekti Nugraheni, Lorne Cummings, Alan Kilgore
Qualitative Research in Accounting & Management (2022) Vol. 19, Iss. 4, pp. 416-440
Closed Access | Times Cited: 7
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