“The journals of higher impact on accounting research in Brazil and USA. A comparative analysis based on doctoral theses citations” (2011) Perspectivas em Ciência da Informação, 16(3), pp. 93–115. Available at: https://periodicos-hml.cecom.ufmg.br/index.php/pci/article/view/22449 (Accessed: 6 October 2025).