Leaderboards/Financial Reporting and XBRL

Financial Reporting and XBRL

Last updated July 7, 2026

Rising Stars

New and hot

Rising Stars Researchers

1
Khrystyna Bochkay
University of Miami
2
Jenna Burke
Regenxbio (United States)
3
Musaib Ashraf
Michigan State University
4
Manaf Al‐Okaily
Jadara University
5
Muftahatus Saadah
Sunan Kalijaga State Islamic University Yogyakarta
6
Lefteris Loukas
Athens University of Economics and Business
7
Xu Cheng
Auburn University
8
Kornchai Phornlaphatrachakorn
Nakhon Phanom University
9
Ahmad Y. A. Bani Ahmad
Amman Arab University
10
Wafa Sassi
Centre National de la Recherche Scientifique

Rising Stars Papers

1
So What About the Post-COVID-19 Era?: Do Users Still Adopt FinTech Products?
International Journal of Human-Computer Interaction|2024
77 cit.
2
Financial data modeling: an analysis of factors influencing big data analytics-driven financial decision quality
Journal of Modelling in Management|2024
76 cit.
3
Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets
International Journal of Information Management Data Insights|2024
60 cit.
4
Does automation improve financial reporting? Evidence from internal controls
Review of Accounting Studies|2024
54 cit.
5
Exploring the factors that influence academic performance in Jordanian higher education institutions
Heliyon|2024
52 cit.
6
Artificial intelligence and its applications in the context of accounting and disclosure
Journal of financial reporting & accounting|2024
47 cit.
7
Implications of the COVID-19 pandemic on continuance usage of electronic tax declaration platforms: extending classical UTAUT model
Digital Policy Regulation and Governance|2024
44 cit.
8
Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape
Journal of Accounting & Organizational Change|2024
40 cit.
9
Advancements and forecasts of digital taxation information systems usage and its impact on tax compliance: does trust and awareness make difference?
Journal of financial reporting & accounting|2024
38 cit.
10
ChatGPT as an educational resource for accounting students: expanding the classical TAM model
Education and Information Technologies|2025
27 cit.

Emerging Leaders

Gaining momentum

Emerging Leaders Researchers

1
Faten Kharbat
Al Ain University
2
Mark E. Hughes
University at Albany, State University of New York
3
Summer Xiao
Universidad del Noreste
4
Mark Russell
The University of Queensland
5
Zaidoon Alhatabat
Philadelphia University
6
Mengyu Zhang
University of Sheffield
7
Siti Khalidah Mohd Yusof
Management and Science University
8
Barri Litt
Nova Southeastern University
9
Gerard Stone
University of South Australia
10
Jae B. Kim
Lehigh University

Emerging Leaders Papers

1
The Disclosure and Consequences of U.S. Critical Audit Matters
The Accounting Review|2022
182 cit.
2
LGBTQ and finance
International Review of Financial Analysis|2023
24 cit.
3
Accountants’ institutional work: a global study of the role of accountants in integrated reporting
Qualitative Research in Accounting & Management|2023
12 cit.
4
Cybersecurity Breach at a Big 4 Accounting Firm: Effects on Auditor Reputation
Journal of Information Systems|2023
8 cit.
5
Assessing Arabic youtube videos on herbal cancer treatment: Absence of health information quality
Health Informatics Journal|2023
8 cit.
6
Mandelbrot and Julia Sets of Complex Polynomials Involving Sine and Cosine Functions via Picard–Mann Orbit
Complex Analysis and Operator Theory|2022
7 cit.
7
Market value of R&D, patents, and CEO characteristics
Financial Innovation|2025
7 cit.
8
Social media usage for sustainability reporting: a study of the Top 50 Australian companies
Meditari Accountancy Research|2024
5 cit.
9
ERP Integration: Shifting Roles and Emerging Skills for Management Accountants within Production Companies
Management and Production Engineering Review|2024
3 cit.
10
ESG Ratings and CEO Charitable Stock Donations: Is Firm ESG Aligned With CEO Personal Philanthropy?
Journal of Corporate Accounting & Finance|2024
3 cit.

Current Senior Leaders

Established & currently active

Current Senior Leaders Researchers

1
Beverly R. Walther
Northwestern University
2
Thomas Z. Lys
Northwestern University
3
Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey
4
Rafael Rogo
University of Cambridge
5
Won Gyun No
Rutgers, The State University of New Jersey
6
Terry D. Warfield
University of Wisconsin–Madison
7
Bill McDonald
University of Notre Dame
8
Laureen A. Maines
PricewaterhouseCoopers (South Korea)
9
Asheq Rahman
Auckland University of Technology
10
Rong Zheng
Jiangsu Second Normal University

Current Senior Leaders Papers

1
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
The Accounting Review|2008
2.9k cit.
2
The financial reporting environment: Review of the recent literature
Journal of Accounting and Economics|2010
2.5k cit.
3
Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research|2016
2.2k cit.
4
Managerial ownership, accounting choices, and informativeness of earnings
Journal of Accounting and Economics|1995
1.6k cit.
5
Equity Incentives and Earnings Management
The Accounting Review|2005
1.5k cit.
6
Measuring Readability in Financial Disclosures
The Journal of Finance|2014
1.5k cit.
7
When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks
The Journal of Finance|2011
1.4k cit.
8
The Financial Reporting Environment: Review of the Recent Literature
SSRN Electronic Journal|2010
925 cit.
9
Signaling through corporate accountability reporting
Journal of Accounting and Economics|2015
918 cit.
10
Toward Blockchain-Based Accounting and Assurance
Journal of Information Systems|2017
823 cit.

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