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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:

Implications of the ‘IAS Regulation’ for Research into the International Differences in Accounting Systems
Thorsten Sellhorn, Sylwia Gornik‐Tomaszewski
Accounting in Europe (2006) Vol. 3, Iss. 1, pp. 187-217
Closed Access | Times Cited: 74

Showing 1-25 of 74 citing articles:

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
Ulf Brüggemann, Jörg-Markus Hitz, Thorsten Sellhorn
European Accounting Review (2012) Vol. 22, Iss. 1, pp. 1-37
Open Access | Times Cited: 428
The survival of international differences under IFRS: towards a research agenda
Christopher Nobes
Accounting and Business Research (2006) Vol. 36, Iss. 3, pp. 233-245
Closed Access | Times Cited: 417
Applying IFRS in Germany: Determinants and Consequences
Joachim Gassen, Thorsten Sellhorn
SSRN Electronic Journal (2006)
Closed Access | Times Cited: 220
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
Karl A. Muller, Edward J. Riedl, Thorsten Sellhorn
Management Science (2011) Vol. 57, Iss. 6, pp. 1138-1153
Closed Access | Times Cited: 175
Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence
Devrimi Kaya, Maximilian Koch
Accounting and Business Research (2014) Vol. 45, Iss. 1, pp. 93-120
Closed Access | Times Cited: 105
Constituent Participation and the IASB's International Financial Reporting Interpretations Committee
Robert K. Larson
Accounting in Europe (2007) Vol. 4, Iss. 2, pp. 207-254
Closed Access | Times Cited: 126
The Effects of IFRS 7 Adoption on Bank Disclosure in Europe
Jannis Bischof
Accounting in Europe (2009) Vol. 6, Iss. 2, pp. 167-194
Closed Access | Times Cited: 116
Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey
Cătălin Nicolae Albu, Nadia Albu, Szilveszter Fekete Pali‐Pista, et al.
Journal of International Financial Management and Accounting (2013) Vol. 24, Iss. 2, pp. 140-175
Closed Access | Times Cited: 74
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
Rolf Uwe Fülbier, Joerg-Markus Hitz, Thorsten Sellhorn
Abacus (2009) Vol. 45, Iss. 4, pp. 455-492
Open Access | Times Cited: 70
On Researching into the Use of IFRS by Private Entities in Europe
Christopher Nobes
Accounting in Europe (2010) Vol. 7, Iss. 2, pp. 213-226
Closed Access | Times Cited: 69
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
Ulf Brüggemann, Joerg-Markus Hitz, Thorsten Sellhorn
SSRN Electronic Journal (2012)
Open Access | Times Cited: 69
How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data
Christopher Nobes, Christian Stadler
Accounting Organizations and Society (2013) Vol. 38, Iss. 8, pp. 573-595
Closed Access | Times Cited: 64
Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?
Raf Orens, Ann Jorissen, Nadine Lybaert, et al.
Accounting in Europe (2011) Vol. 8, Iss. 2, pp. 211-234
Closed Access | Times Cited: 53
How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands
Robin Litjens, Sanjay Bissessur, Henk P.A.J. Langendijk, et al.
Accounting in Europe (2012) Vol. 9, Iss. 2, pp. 227-250
Closed Access | Times Cited: 51
Does Mandatory Adoption of IFRS Guarantee Compliance?
İsmail Ufuk Mısırlıoğlu, Jon Tucker, Osman Yükseltürk
The International Journal of Accounting (2013) Vol. 48, Iss. 3, pp. 327-363
Closed Access | Times Cited: 45
The context of the possible IFRS for SMES implementation in Romania: an exploratory study
Nicolae Albu, Nadia Albu, Szilveszter Fekete
International Journal of Accounting and Information Management (2011) Vol. 19, Iss. 2
Closed Access | Times Cited: 37
IFRS adoption: A costly change that keeps on costing
Nicholas Pawsey
Accounting Forum (2017) Vol. 41, Iss. 2, pp. 116-131
Closed Access | Times Cited: 31
International Financial Reporting Standards and Private Firms’ Access to Bank Loans
Benjamin Balsmeier, Steven Vanhaverbeke
European Accounting Review (2016) Vol. 27, Iss. 1, pp. 75-104
Open Access | Times Cited: 28
Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?
Jürgen Ernstberger, Oliver Vogler
The International Journal of Accounting (2008) Vol. 43, Iss. 4, pp. 339-386
Closed Access | Times Cited: 39
Balancing past and present: The impact of accounting internationalisation on German accounting regulations
Rolf Uwe Fülbier, Malte Klein
Accounting History (2015) Vol. 20, Iss. 3, pp. 342-374
Closed Access | Times Cited: 25
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
Karl A. Muller, Edward J. Riedl, Thorsten Sellhorn
RePEc: Research Papers in Economics (2008)
Closed Access | Times Cited: 31
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
Rolf Uwe Fuelbier, Joerg-Markus Hitz, Thorsten Sellhorn
SSRN Electronic Journal (2008)
Closed Access | Times Cited: 31
Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants
Gaetano Matonti, Giuseppe Iuliano
Eurasian Economic Review (2012) Vol. 2, Iss. 2, pp. 43-70
Closed Access | Times Cited: 23
The Impact of Unrealized Fair Value Adjustments on Dividend Policy
Alexandros Sikalidis, Stergios Leventis
European Accounting Review (2016) Vol. 26, Iss. 2, pp. 283-310
Open Access | Times Cited: 19
Continental European accounting model and accounting modernization in Germany
Andreas Hellmann, Héctor Perera, Chris Patel
Advances in Accounting (2013) Vol. 29, Iss. 1, pp. 124-133
Closed Access | Times Cited: 19
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