Sidney J. Gray

10.5k total citations · 5 hit papers
120 papers, 7.8k citations indexed

About

Sidney J. Gray is a scholar working on Accounting, Strategy and Management and Management Information Systems. According to data from OpenAlex, Sidney J. Gray has authored 120 papers receiving a total of 7.8k indexed citations (citations by other indexed papers that have themselves been cited), including 67 papers in Accounting, 44 papers in Strategy and Management and 16 papers in Management Information Systems. Recurrent topics in Sidney J. Gray's work include Auditing, Earnings Management, Governance (52 papers), Corporate Finance and Governance (39 papers) and Financial Reporting and Valuation Research (24 papers). Sidney J. Gray is often cited by papers focused on Auditing, Earnings Management, Governance (52 papers), Corporate Finance and Governance (39 papers) and Financial Reporting and Valuation Research (24 papers). Sidney J. Gray collaborates with scholars based in Australia, United Kingdom and United States. Sidney J. Gray's co-authors include Gerald Chau, Gary K. Meek, Clare Roberts, Donna L. Street, Helen Kang, Mandy M. Cheng, Ervin L. Black, Pauline Weetman, Anthony Fee and Nancy B. Nichols and has published in prestigious journals such as Journal of International Business Studies, Journal of Accounting Research and Human Relations.

In The Last Decade

Sidney J. Gray

113 papers receiving 6.6k citations

Hit Papers

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What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

1988 1.3k citations Sidney J. Gray profile →
Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

1995 1.0k citations Sidney J. Gray et al. profile →
Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore

2002 544 citations Gerald Chau, Sidney J. Gray profile →
Corporate Governance and Board Composition: diversity and independence of Australian boards

2007 542 citations Helen Kang, Sidney J. Gray et al. profile →
International Accounting and Multinational Enterprises

1981 413 citations Sidney J. Gray et al. profile →

Author Peers

Peers are selected by citation overlap in the author's most active subfields. citations · hero ref

Author						Papers	Cites
Sidney J. Gray	6.1k	3.9k	1.2k	716	637	120	7.8k
Lúcia Lima Rodrigues	3.0k 0.5×	3.9k 1.0×	837 0.7×	325 0.5×	492 0.8×	132	6.2k
James W. Fredrickson	3.0k 0.5×	3.8k 1.0×	839 0.7×	375 0.5×	2.3k 3.6×	37	7.2k
Jeffrey R. Cohen	3.9k 0.6×	2.2k 0.6×	785 0.7×	425 0.6×	487 0.8×	101	5.8k
Russell Craig	2.7k 0.4×	1.9k 0.5×	925 0.8×	322 0.4×	693 1.1×	148	5.1k
Pamela R. Haunschild	2.5k 0.4×	3.7k 0.9×	505 0.4×	459 0.6×	1.5k 2.3×	28	6.3k
Ferdinand A. Gul	10.7k 1.8×	5.0k 1.3×	1.0k 0.9×	1.7k 2.4×	815 1.3×	173	12.3k
Harry J. Sapienza	4.9k 0.8×	4.6k 1.2×	765 0.6×	402 0.6×	2.7k 4.2×	82	10.6k
Nandini Rajagopalan	2.6k 0.4×	2.4k 0.6×	372 0.3×	326 0.5×	1.5k 2.4×	46	4.9k
Alan E. Ellstrand	4.9k 0.8×	2.8k 0.7×	242 0.2×	623 0.9×	1.6k 2.6×	39	6.5k
Margarethe F. Wiersema	4.0k 0.7×	4.1k 1.0×	607 0.5×	441 0.6×	2.7k 4.2×	57	8.4k

Countries citing papers authored by Sidney J. Gray

Since Specialization

Citations

This map shows the geographic impact of Sidney J. Gray's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Sidney J. Gray with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Sidney J. Gray more than expected).

Fields of papers citing papers by Sidney J. Gray

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Sidney J. Gray. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Sidney J. Gray. The network helps show where Sidney J. Gray may publish in the future.

Co-authorship network of co-authors of Sidney J. Gray

This figure shows the co-authorship network connecting the top 25 collaborators of Sidney J. Gray. A scholar is included among the top collaborators of Sidney J. Gray based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Sidney J. Gray. Sidney J. Gray is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Fee, Anthony, Helena Heizmann, & Sidney J. Gray. (2015). Towards a theory of effective cross-cultural capacity development: the experiences of Australian international NGO expatriates in Vietnam. The International Journal of Human Resource Management. 28(14). 2036–2061. 19 indexed citations

Gray, Sidney J., et al.. (2014). International group accounting : issues in European harmonization. OPUS (Augsburg University).

Kang, Helen & Sidney J. Gray. (2013). Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference?. Australian Accounting Review. 23(3). 232–243. 36 indexed citations

Chau, Gerald & Sidney J. Gray. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting Auditing and Taxation. 19(2). 93–109. 396 indexed citations

Gray, Sidney J., et al.. (2008). The diversification benefits of Australian equities to international investors. Queensland's institutional digital repository (The University of Queensland). 2008(4). 31–35. 1 indexed citations

Morris, Richard D. & Sidney J. Gray. (2007). 1 Corporate Transparency Differences in the Asian Region: the Feasibility of Global Standardization in Practice?. 8 indexed citations

Holt, John Clifford, W. R. Purcell, Sidney J. Gray, & Torben Pedersen. (2006). Decision Factors Influencing MNEs Regional Headquarters Location Selection Strategies. SSRN Electronic Journal. 43 indexed citations

Brennan, Niamh & Sidney J. Gray. (2005). The impact of materiality : accounting’s best kept secret. Asian Academy of Management Journal of Accounting and Finance. 1(1). 1–31. 26 indexed citations

Gray, Sidney J., et al.. (2004). Voluntary disclosures of quoted pharmaceutical companies in Sweden and the UK: the development over the period 1984–98. European Accounting Review. 13(4). 787–805. 15 indexed citations

10.

Nicholas, Stephen, W. R. Purcell, & Sidney J. Gray. (2001). Regional Clusters, Location Tournaments and Incentives: An Empirical Analysis of Factors Attracting Japanese Investment to Singapore. Asia Pacific Journal of Management. 18(3). 395–405. 7 indexed citations

11.

Brennan, Niamh & Sidney J. Gray. (2000). Rhetoric and argument in financial reporting : disclosures in profit forecasts and takeover documents. Research Repository UCD (University College Dublin). 10 indexed citations

12.

Brennan, Niamh & Sidney J. Gray. (1998). Voluntary Disclosure of Profit Forecasts: Factors Influencing Information Disclosed during UK Takeover Bids. Research Repository UCD (University College Dublin). 1 indexed citations

13.

Chow, Lynne, Gerald Chau, & Sidney J. Gray. (1995). Accounting Reforms in China: Cultural Constraints on Implementation and Development. Accounting and Business Research. 26(1). 29–49. 90 indexed citations

14.

Weetman, Pauline, Carol A. Adams, & Sidney J. Gray. (1993). Issues in international accounting harmonisation : the significance of UK/US accounting differences and implications for the IASC's comparability project. 1 indexed citations

15.

Nobes, Christopher, et al.. (1992). International corporate procedures. 1 indexed citations

16.

Gray, Sidney J., et al.. (1991). Making corporate reports valuable : a survey of corporate reporting practices by major UK companies. 10 indexed citations

17.

Gray, Sidney J. & Michael C. McDermott. (1989). Mega-merger mayhem : takeover strategies, battles & controls. 1 indexed citations

18.

Gray, Sidney J. & Adolf G. Coenenberg. (1988). International group accounting : international harmonisation and the seventh EEC directive. 2 indexed citations

19.

Gray, Sidney J., et al.. (1984). Information disclosure and the multinational corporation. Wiley eBooks. 29 indexed citations

20.

Gray, Sidney J., et al.. (1984). International financial reporting : a comparative international survey of accounting requirements and practices in 30 countries. St Martin's Press eBooks. 17 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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