Senior Editors: Stewart Jones and Baljit K. Sidhu
Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting and corporate finance. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
Journal Metrics
- 4CiteScore
- 2.3Journal Impact Factor
- 13%Acceptance rate
- 52 days Submission to first decision
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Articles
‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance
- 1 July 2025
Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?
- 17 June 2025
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture
- 29 May 2025
When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?
- 14 April 2025
The following is a list of the most cited articles based on citations published in the last three years, according to CrossRef.
Culture, Corporate Governance and Disclosure in Malaysian Corporations
- 317-349
- 18 December 2002
The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS)
- 1-33
- 19 February 2013
Environmental Reporting and its Relation to Corporate Environmental Performance
- 27-60
- 2 March 2011
Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally
- 1-15
- March 1988
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Published on behalf of the Accounting Foundation, The University of Sydney
