OOIR: Observatory of International Research

Papers

(The median citation count of Accounting and Business Research is 1. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2022-06-01 to 2026-06-01.)

Article	Citations
The impact of the adoption of IFRS 11 on the comparability of accounting information	47
From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation	41
Standard setting for sustainability reporting	29
The effect of IFRS 9 on comparability	21
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	21
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	20
Natural disasters and audit fees	19
ESG disclosure and ESG performance of seeking-buyer companies	18
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	17
Multiple large shareholders and cost stickiness: evidence from China	14
Does every accounting issue need a solution?	14
CEO Facial masculinity and accounting conservatism	14
Government influence and the use of taxable income in CEO compensation	11
The predictive ability of share-based compensation expense	11
The institutionalization of the balance sheet approach in standard setting	11
Reducing partner risk: the effect of feedback timing and incentives	11
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	9
CEO compensation and earnings smoothing through R&D	9
Thank you to reviewers	8
Standard setting for sustainability reporting - A European perspective	8
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	8
‘The Covid-19 pandemic and management controls’ A practitioner view	8
Corporate tax avoidance and trade credit	8
Demand for sustainability disclosures: evidence from web-tracking data of CSRD reports	7
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	7

Capital market response to high quality annual reporting: evidence from UK annual report awards	7
Managerial ability, ESG and credit ratings	7
Corporate governance, firm strategy disclosure, and executive compensation	7
Board attributes and companies’ choice of sustainability assurance providers	6
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	6
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	6
Does a liability of foreignness in liquidity apply to US IPOs?	6
The evolution of fair value measurement	6
Does auditor quality enhance CSR disclosure?	6
Tax policy uncertainty and stock return volatility	5
Information acquisition and misreporting: a research note	4
Credibility-enhancing tactics for social media corporate disclosures	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	4
Accounting and Business Research – ESG themed issue	4
Introduction to the 2025 Accounting and Business Research International Accounting Policy Forum	3
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	3
Preparers’ opposition to proposed standards: the ‘standard-setting defects’ argument	3
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	3
Does ownership structure with multiple large shareholders affect credit ratings?	3
Audit failures: why they occur and some suggestions for reducing them	3
Short selling pressure and tone management: evidence from regulation SHO	3
What determines managers' use of subjective performance information?	3
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis	3
‘Audit failures: why they occur and some suggestions for reducing them' - A practitioner view	3
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	3
The use of institutional theory in social and environmental accounting research: a critical review	3
Legal liability and auditor reporting behavior: evidence from critical audit matters	3
The importance of sell-side analysts’ specialised education in technical sectors: evidence from the chemical manufacturing industry	3
Business group affiliation and misreporting: evidence from Korean chaebols	2
Lease accounting, leverage and leasing decisions	2
Thank you to reviewers	2
Cost behaviour and reporting frequency during the COVID-19 outbreak	2
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	2
Strategic factors and the use of risk analysis techniques in strategic investment decisions	2
Corporate philanthropy as a response to greater tax enforcement	2
How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks	2
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	2
Introduction	2
Strategic alliances and analysts’ forecasting performance	2
Why do firms disclose analyst following on their corporate websites?	2
Necessity is the mother of invention: performance pressures, bricolage and control systems in startups	2
Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction	2
Accounting in the Anthropocene: A roadmap for stewardship	2
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum	2
Disclosure of value-based performance measures: evidence from German listed firms	1
The impact of the JOBS act on the costs of going public: evidence from long-term audit costs	1
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations	1
Insurance: in or out of the ‘too difficult’ box?	1
Cooperatives’ ‘one-shareholder-one-vote’ principle and financial reporting quality	1

When methods matter: how implementation choices shape topic discovery in financial text	1
ESG rating divergence, investor heterogeneity and cost of equity capital	1
Accounting is the language of sustainability: a measurement framework for carbon accounting	1
Book-tax difference consistency and audit pricing	1
Access to finance: adaptability and resilience during a global pandemic	1
Are family firms less audit-risky? Analysing audit fees, hours and rates	1
Answer relevance in earnings conference calls	1
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	1
Why do accounting issues end up in the ‘too difficult’ box?	1
CEO IQ and earnings quality in private firms	1
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG	1
Corporate social responsibility disclosure: a topic-based approach	1
Do managers withhold information in high-uncertainty periods? Evidence from COVID-19 disclosures in 10-Q filings	1
CEO charity involvement and corporate performance in promoting stakeholders’ interest	1
On the meaning, importance and translation of ‘realised’	1
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	1
Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’	1
Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850	1