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 2021-04-01 to 2025-04-01.)

Article	Citations
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	92
Thank you to reviewers	42
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	26
Introduction	24
Board attributes and companies’ choice of sustainability assurance providers	21
Discussion of ‘Accounting for intangible assets: suggested solutions’	19
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	15
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	14
Performance measurement systems, hierarchical accountability and enabling control	14
The impact of the adoption of IFRS 11 on the comparability of accounting information	12
Accounting in the Anthropocene: A roadmap for stewardship	11
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms	11
Private firm accounting: the European reporting environment, data and research perspectives	10
Shared continuing professional development courses and financial statement comparability	10
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG	9
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	9
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	8
The effect of boilerplate language on nonprofessional investors’ judgments	7
Accounting for resilience: the role of the accounting professions in promoting resilience	7
Insurance: in or out of the ‘too difficult’ box?	6
Does every accounting issue need a solution?	6
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	6
When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden	6
Are family firms less audit-risky? Analysing audit fees, hours and rates	6
Introduction	6

Introduction	6
Preparers and the financial reporting system	5
‘Accounting in the Anthropocene’: A practitioner view	5
Why do accounting issues end up in the ‘too difficult’ box?	5
Natural disasters and audit fees	5
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	5
CEO social capital and the readability of 10-K reports	5
Disclosure of value-based performance measures: evidence from German listed firms	5
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	5
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective	4
CEO charity involvement and corporate performance in promoting stakeholders’ interest	4
Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850	4
Manipulative overconfidence and the cost of unbiased reporting	4
Multiple large shareholders and cost stickiness: evidence from China	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	3
‘The financial reporting system’ – a practitioner view	3
When do firms highlight their effective tax rate?	3
The differential effect of accrual-based and real earnings management on audit fees: international evidence	3
Accounting and Business Research – ESG themed issue	3
‘Preparers and the financial reporting system’ – a practitioner view	3
The determinants and value-relevance of voluntary disclosure of supply chain information	3
Voluntary forward-looking disclosures and default risk pricing	3
Do generalist CEOs engage in more tax avoidance than specialist CEOs?	3
The predictive ability of share-based compensation expense	3
‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view	3
Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’	3
The effect of pay disparities within top management on conservative reporting	2
The role of information asymmetry in closely-held firms’ tax and financial reporting choices	2
Beyond the street EPS surprise – when ‘other surprises’ matter in explaining earnings announcement returns	2
Does access to developed audit markets improve home audit quality? Evidence from China	2
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	2
Opinion-shopping: firm versus partner-level evidence	2
Management control systems and innovation strategies in business-incubated start-ups	2
Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry	2
On the meaning, importance and translation of ‘realised’	2
Reducing partner risk: the effect of feedback timing and incentives	2
Non-Big 6 audit firms’ access to external resources through inter-organisational relationships	1
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	1
Standard precision and aggressive financial reporting: the influence of incentive horizon	1
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	1
CEO Facial masculinity and accounting conservatism	1
Does public scrutiny on corporate tax decisions affect directors? Effects of responsible (irresponsible) corporate tax practices on director reputation	1
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations	1
Investor cognitive engagement with earnings information: evidence from pupillary response	1
Credibility-enhancing tactics for social media corporate disclosures	1
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	1
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	1
The art of conversation: the expanded audit report	1
Government influence and the use of taxable income in CEO compensation	1
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	1

Earnings management by acquiring firms in cash mergers	1
Corporate tax avoidance and trade credit	1
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	1
The effect of natural disasters on big bath earnings management of banks: evidence from the 2005 US hurricane season	1
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	1
IFRS convergence and international trade: evidence from China	1
Does high-frequency trading cause stock prices to deviate from fundamental values?	1
The relation between conditional conservatism and managerial herding: evidence from M&A waves	1
Why do firms disclose analyst following on their corporate websites?	1