Global Citation Score (GCS) of the 10 most cited papers
| Title | Authors | Journal | Number of citations | |
|---|---|---|---|---|
| 1 | Integrated Reporting: Insights, gaps and an agenda for future research | de Villiers et al. (2014) | Accounting, Auditing and Accountability Journal | 267 |
| 2 | The Role of the Board in the Dissemination of Integrated Corporate Social Reporting | Frias-Aceituno et al. (2013b) | Corporate social responsibility and environmental management | 231 |
| 3 | The International Integrated Reporting Council: A story of failure | Flower (2015) | Critical Perspectives on Accounting | 221 |
| 4 | Integrated reporting: A structured literature review | Dumay et al. (2016) | Accounting Forum | 207 |
| 5 | The International Integrated Reporting Council: A call to action | Adams (2015) | Critical Perspectives on Accounting | 202 |
| 6 | Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach | Jensen and Berg (2012) | Business Strategy and the Environment | 195 |
| 7 | A critical reflection on the future of intellectual capital: from reporting to disclosure | Dumay (2016) | Journal of Intellectual capital | 191 |
| 8 | Integrated Reporting and internal mechanisms of change | Stubbs and Higgins (2014) | Accounting, Auditing and Accountability Journal | 160 |
| 9 | Explanatory Factors of Integrated Sustainability and Financial Reporting | Frias-Aceituno et al. (2014) | Business Strategy and the Environment | 158 |
| 10 | Integrated reporting: On the need for broadening out and opening up | Brown and Dillard (2014) | Accounting, Auditing and Accountability Journal | 152 |
| Title | Authors | Journal | Number of citations | |
|---|---|---|---|---|
| 1 | Integrated Reporting: Insights, gaps and an agenda for future research | 267 | ||
| 2 | The Role of the Board in the Dissemination of Integrated Corporate Social Reporting | 231 | ||
| 3 | The International Integrated Reporting Council: A story of failure | 221 | ||
| 4 | Integrated reporting: A structured literature review | 207 | ||
| 5 | The International Integrated Reporting Council: A call to action | 202 | ||
| 6 | Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach | 195 | ||
| 7 | A critical reflection on the future of intellectual capital: from reporting to disclosure | 191 | ||
| 8 | Integrated Reporting and internal mechanisms of change | 160 | ||
| 9 | Explanatory Factors of Integrated Sustainability and Financial Reporting | 158 | ||
| 10 | Integrated reporting: On the need for broadening out and opening up | 152 |
Note(s): Although the number of citations by itself is not necessarily a synonym of high-quality research (Dawson et al., 2014), it is possible to assume that a highest number of citations in Scopus corresponds to the most influential papers (Knoke and Yang, 2008)
Source(s): Authors' own work
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