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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:

Fair value accounting: Current practice and perspectives for future research
Ryan McDonough, Argyro Panaretou, Catherine Shakespeare
Journal of Business Finance & Accounting (2020) Vol. 47, Iss. 3-4, pp. 303-332
Open Access | Times Cited: 41

Showing 1-25 of 41 citing articles:

Accounting choice in measurement and comparability: an examination of the effect of the fair value option
Joana C. Fontes, Argyro Panaretou, Catherine Shakespeare
Review of Accounting Studies (2025)
Open Access
Busy Directors and Monitoring: Evidence From Goodwill Impairments
Mohamad Mazboudi, Satish Sahoo, Mark Soliman
Journal of Business Finance & Accounting (2025)
Closed Access
A Survey of Research on Fair Value Accounting for Financial Institutions*
Darren Henderson, Kaleab Mamo
Accounting Perspectives (2025)
Closed Access
Do analysts provide information about other comprehensive income in book value forecasts for financial firms?
Dirk E. Black, Thaddeus Neururer
Advances in Accounting (2024) Vol. 64, pp. 100726-100726
Closed Access | Times Cited: 3
Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports
Esraa Esam Alharasis, Ahmad Saleem Tarawneh, Maha Shehadeh, et al.
Sustainability (2022) Vol. 14, Iss. 17, pp. 10620-10620
Open Access | Times Cited: 15
The Impact of Accounting Measurement of Financial Instruments at Fair Value on Stock Prices Changes for Banks: an Empirical Study on Companies Listed on Iraqi Stock Exchange
Majid Ahmed AL Anssari
International Journal of Professional Business Review (2023) Vol. 8, Iss. 4, pp. e01234-e01234
Open Access | Times Cited: 7
Control issues: How providing input affects auditors' reliance on artificial intelligence
Benjamin P. Commerford, Aasmund Eilifsen, Richard C. Hatfield, et al.
Contemporary Accounting Research (2024)
Closed Access | Times Cited: 2
Fair value accounting and audit fees: The moderating effect of the global financial crisis in Jordan
Esraa Esam Alharasis, Maria Prokofieva, Colin Clark
Asian Academy of Management Journal of Accounting and Finance (2022) Vol. 18, Iss. 1, pp. 163-194
Open Access | Times Cited: 11
Improving Audit Reports: A Consensus between Auditors and Users
Estíbaliz Goicoechea Zulaica, Fernando Gómez-Bezares Pascual, José Vicente Ugarte
International Journal of Financial Studies (2021) Vol. 9, Iss. 2, pp. 25-25
Open Access | Times Cited: 13
Classification of Equity Instruments under IFRS 9: Determinants and Consequences
Inês Pinto, Ana Isabel Morais
Australian Accounting Review (2022) Vol. 32, Iss. 4, pp. 411-426
Closed Access | Times Cited: 8
The evolution of fair value measurement
Joana C. Fontes, Argyro Panaretou, Catherine Shakespeare
Accounting and Business Research (2024) Vol. 54, Iss. 7, pp. 760-774
Closed Access | Times Cited: 1
Bank accounting conservatism and bank loan quality
Joohyung Ha
Journal of Business Finance & Accounting (2020) Vol. 48, Iss. 3-4, pp. 498-532
Open Access | Times Cited: 9
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?
Andrew Ferguson, Wei Hu, Peter Lam
The Accounting Review (2023) Vol. 99, Iss. 3, pp. 141-167
Closed Access | Times Cited: 3
Application of numerical method of functional differential equations in fair value of financial accounting
Yingyan Yang
Applied Mathematics and Nonlinear Sciences (2021) Vol. 7, Iss. 1, pp. 533-540
Open Access | Times Cited: 6
Implications of applying fair value accounting to modern financial reporting
Dragana Petrović, Adriana Radosavac, Azemina Mashovic
Journal of Process Management New Technologies (2023) Vol. 11, Iss. 1-2, pp. 22-33
Open Access | Times Cited: 2
Non-Professional Investors' Judgments of the Reliability of Fair Value Estimates—The Impact of Investor Mood
Wei Chen, Noël Harding, Wen He
Behavioral Research in Accounting (2021) Vol. 33, Iss. 1, pp. 43-63
Closed Access | Times Cited: 4
The Value‐relevance of Fair Value Measurement for Inventories
Wessel Badenhorst, Rieka von Well
Australian Accounting Review (2022) Vol. 33, Iss. 2, pp. 135-159
Open Access | Times Cited: 3
Um Estudo Internacional dos Direcionadores do Método de Mensuração de Ativos Biológicos
Rafael Antonio Moutinho, Ricardo Luiz Menezes da Silva
Sociedade Contabilidade e Gestão (2024) Vol. 18, Iss. 2
Open Access
The Impact of IFRS 9 Compliance on Financial Statement Outputs: An Exploratory Study of a Sample of Commercial Banks
Mohammed Fadhil Neamah
Journal of Economics Finance and Accounting Studies (2024) Vol. 6, Iss. 1, pp. 54-66
Open Access
Fair value accounting and untraceable financial crime
Tiago Cardão-Pito
Journal of Financial Crime (2024)
Closed Access
OCI information and analysts’ forecast accuracy: Evidence from US commercial banks
Imen Fredj, Marjène Rabah Gana, Samir Trabelsi
Research in International Business and Finance (2024) Vol. 73, pp. 102615-102615
Closed Access
How do firms’ characteristics affect risks? ASEAN firms panel data analysis
Icuk Rangga Bawono, Rangga Handika, Emir Surya Rahmajati
Cogent Business & Management (2024) Vol. 12, Iss. 1
Open Access
Do fair value adjustments excluded from net income convey new information that is complementary to GAAP earnings?
John L. Campbell, Owen Davidson, Catherine Shakespeare
SSRN Electronic Journal (2021)
Closed Access | Times Cited: 3
Fair values and compensation contracting: Evidence from real estate firms
Darren Henderson
Journal of Business Finance & Accounting (2021) Vol. 49, Iss. 5-6, pp. 627-657
Closed Access | Times Cited: 3
Does Accounting Measurement Influence Market Efficiency? A Laboratory Market Perspective
Nigel Jones Barradale, Brian M. Goodson, Matthew Sooy
Behavioral Research in Accounting (2022) Vol. 34, Iss. 2, pp. 1-18
Closed Access | Times Cited: 2
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