Subhash Abhayawansa

2.7k total citations · 2 hit papers
51 papers, 1.8k citations indexed

About

Subhash Abhayawansa is a scholar working on Strategy and Management, Accounting and Marketing. According to data from OpenAlex, Subhash Abhayawansa has authored 51 papers receiving a total of 1.8k indexed citations (citations by other indexed papers that have themselves been cited), including 37 papers in Strategy and Management, 29 papers in Accounting and 8 papers in Marketing. Recurrent topics in Subhash Abhayawansa's work include Intellectual Capital and Performance Analysis (19 papers), Auditing, Earnings Management, Governance (19 papers) and Corporate Finance and Governance (18 papers). Subhash Abhayawansa is often cited by papers focused on Intellectual Capital and Performance Analysis (19 papers), Auditing, Earnings Management, Governance (19 papers) and Corporate Finance and Governance (18 papers). Subhash Abhayawansa collaborates with scholars based in Australia, United Kingdom and Italy. Subhash Abhayawansa's co-authors include Carol A. Adams, James Guthrie, Evangeline Elijido‐Ten, Naushad Mamode Khan, Mahesh Joshı, Cristina Neesham, John Dumay, Indra Abeysekera, Christine Jubb and Mohammad I. Azim and has published in prestigious journals such as Contemporary Accounting Research, Accounting Auditing & Accountability Journal and Higher Education.

In The Last Decade

Subhash Abhayawansa

47 papers receiving 1.7k citations

Hit Papers

align trajectories sort by overperformance

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.

Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting

2021 233 citations Carol A. Adams, Subhash Abhayawansa Critical Perspectives on Accounting profile →
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance

2022 142 citations Subhash Abhayawansa et al. Sustainability Accounting Management and Policy Journal profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Subhash Abhayawansa Australia	24	1.3k	739	521	238	196	51	1.8k
Carmelo Reverte Spain	16	1.7k 1.3×	933 1.3×	909 1.7×	251 1.1×	158 0.8×	38	2.2k
Yasir Shahab China	20	900 0.7×	717 1.0×	579 1.1×	378 1.6×	165 0.8×	50	1.7k
Beatriz Aibar Guzmán Spain	24	1.5k 1.2×	630 0.9×	922 1.8×	313 1.3×	130 0.7×	84	2.1k
Habib Zaman Khan Australia	20	1.5k 1.2×	807 1.1×	847 1.6×	246 1.0×	209 1.1×	48	2.0k
Giuseppe Nicolò Italy	27	1.5k 1.2×	631 0.9×	682 1.3×	176 0.7×	102 0.5×	65	2.0k
Venancio Tauringana United Kingdom	26	1.2k 1.0×	1.4k 1.9×	543 1.0×	397 1.7×	214 1.1×	69	2.2k
Adriana Tiron‐Tudor Romania	23	805 0.6×	547 0.7×	385 0.7×	231 1.0×	90 0.5×	118	1.6k
Silvia Romero United States	17	1.2k 1.0×	670 0.9×	634 1.2×	122 0.5×	86 0.4×	24	1.6k
Simon S. Gao United Kingdom	17	828 0.7×	715 1.0×	483 0.9×	341 1.4×	136 0.7×	46	1.5k
Indra Abeysekera Australia	24	1.8k 1.4×	1.3k 1.7×	469 0.9×	142 0.6×	78 0.4×	116	2.5k

Countries citing papers authored by Subhash Abhayawansa

Since Specialization

Citations

This map shows the geographic impact of Subhash Abhayawansa'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 Subhash Abhayawansa with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Subhash Abhayawansa more than expected).

Fields of papers citing papers by Subhash Abhayawansa

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Subhash Abhayawansa. 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 Subhash Abhayawansa. The network helps show where Subhash Abhayawansa may publish in the future.

Co-authorship network of co-authors of Subhash Abhayawansa

This figure shows the co-authorship network connecting the top 25 collaborators of Subhash Abhayawansa. A scholar is included among the top collaborators of Subhash Abhayawansa 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 Subhash Abhayawansa. Subhash Abhayawansa 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

Abhayawansa, Subhash, et al.. (2025). Navigating the divide: transforming sustainability disclosure research into policy action. Sustainability Accounting Management and Policy Journal. 16(7). 251–288. 1 indexed citations

Jubb, Christine, et al.. (2024). Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics. The British Accounting Review. 57(4). 101505–101505. 4 indexed citations

Abhayawansa, Subhash, et al.. (2024). The impact of board capital on total value reporting: evidence from the Australian health care sector. Journal of Intellectual Capital. 25(2/3). 559–587. 1 indexed citations

Adams, Carol A. & Subhash Abhayawansa. (2021). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting. 82. 102309–102309. 233 indexed citations breakdown →

Abhayawansa, Subhash & Carol A. Adams. (2021). Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting. Meditari Accountancy Research. 30(3). 710–738. 65 indexed citations

Abhayawansa, Subhash, Carol A. Adams, & Cristina Neesham. (2021). Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value. Accounting Auditing & Accountability Journal. 34(4). 923–945. 97 indexed citations

Abhayawansa, Subhash, et al.. (2021). Sustainable Investing: The Black Box of Environmental, Social and Governance (ESG) Ratings. SSRN Electronic Journal. 21 indexed citations

Torre, Matteo La, John Dumay, Michele A. Rea, & Subhash Abhayawansa. (2019). A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council. The British Accounting Review. 52(2). 100836–100836. 38 indexed citations

Abhayawansa, Subhash, James Guthrie, & Cristiana Bernardi. (2019). Intellectual capital accounting in the age of integrated reporting: a commentary. Journal of Intellectual Capital. 20(1). 2–10. 32 indexed citations

10.

Abhayawansa, Subhash, et al.. (2018). Inside the Black-Box of Analysts’ Bounded Rationality: A Study of Contexts That Matter. SSRN Electronic Journal. 1 indexed citations

11.

Abhayawansa, Subhash, Mark Bowden, & Soma Pillay. (2017). Students’ conceptions of learning in the context of an accounting degree. Accounting Education. 26(3). 213–241. 7 indexed citations

12.

Abhayawansa, Subhash & James Guthrie. (2016). Drivers and semantic properties of intellectual capital information in sell-side analysts’ reports. Journal of Accounting & Organizational Change. 12(4). 434–471. 20 indexed citations

13.

Abhayawansa, Subhash, et al.. (2015). The use of intellectual capital information by sell-side analysts in company valuation. Accounting and Business Research. 45(3). 279–306. 23 indexed citations

14.

Abhayawansa, Subhash, et al.. (2014). The Use of Intellectual Capital Information by Sell-Side Analysts in Company Valuation. SSRN Electronic Journal.

15.

Abhayawansa, Subhash. (2014). Milestones in the Development of Intellectual Capital Reporting. International Journal of Business and Management. 9(2). 9 indexed citations

16.

Pillay, Soma & Subhash Abhayawansa. (2014). Work–family balance: perspectives from higher education. Higher Education. 68(5). 669–690. 15 indexed citations

17.

Abhayawansa, Subhash. (2013). A review of guidelines and frameworks on external reporting of intellectual capital. Journal of Intellectual Capital. 15(1). 100–141. 35 indexed citations

18.

Abhayawansa, Subhash. (2011). A methodology for investigating intellectual capital information in analyst reports. Journal of Intellectual Capital. 12(3). 446–476. 46 indexed citations

19.

Abhayawansa, Subhash, et al.. (2010). Conceptions of Learning and Approaches to Learning—A Phenomenographic Study of a Group of Overseas Accounting Students from Sri Lanka. Accounting Education. 19(5). 527–550. 42 indexed citations

20.

Guthrie, James & Subhash Abhayawansa. (2010). Intellectual Capital and the Capital Market: A Review and Synthesis. SSRN Electronic Journal. 1 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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