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 2021-06-01 to 2025-06-01.)

Article	Citations
The impact of the adoption of IFRS 11 on the comparability of accounting information	101
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	44
Multiple large shareholders and cost stickiness: evidence from China	31
Does every accounting issue need a solution?	22
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	21
Natural disasters and audit fees	19
The determinants and value-relevance of voluntary disclosure of supply chain information	15
‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view	14
The institutionalization of the balance sheet approach in standard setting	14
Reducing partner risk: the effect of feedback timing and incentives	12
CEO Facial masculinity and accounting conservatism	11
Government influence and the use of taxable income in CEO compensation	11
The predictive ability of share-based compensation expense	11
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	11
Corporate tax avoidance and trade credit	10
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	10
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	10
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	10
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	9
‘The Covid-19 pandemic and management controls’ A practitioner view	9
Accounting for intangible assets: suggested solutions	9
Thank you to reviewers	9
Corporate governance, firm strategy disclosure, and executive compensation	8
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	8
Capital market response to high quality annual reporting: evidence from UK annual report awards	8

Does auditor quality enhance CSR disclosure?	8
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	7
The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters	7
Managerial ability, ESG and credit ratings	7
The evolution of fair value measurement	6
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	6
Board attributes and companies’ choice of sustainability assurance providers	5
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	5
Do local proxy advisors matter? – Evidence from Germany	5
Does a liability of foreignness in liquidity apply to US IPOs?	5
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective	5
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	5
Accounting and Business Research – ESG themed issue	5
Short selling pressure and tone management: evidence from regulation SHO	4
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	4
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	4
The use of institutional theory in social and environmental accounting research: a critical review	4
Opinion-shopping: firm versus partner-level evidence	4
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	4
Accounting firms’ employee satisfaction and audit fees	4
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	4
Credibility-enhancing tactics for social media corporate disclosures	4
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis	4
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms	3
Discussion of ‘Accounting for intangible assets: suggested solutions’	3
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	3
Business group affiliation and misreporting: evidence from Korean chaebols	3
Performance measurement systems, hierarchical accountability and enabling control	3
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	3
Preparers and the financial reporting system	3
The effect of boilerplate language on nonprofessional investors’ judgments	3
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	3
Private firm accounting: the European reporting environment, data and research perspectives	3
‘Preparers and the financial reporting system’ – a practitioner view	3
The role of information asymmetry in closely-held firms’ tax and financial reporting choices	2
Why do firms disclose analyst following on their corporate websites?	2
Thank you to reviewers	2
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum	2
Corporate philanthropy as a response to greater tax enforcement	2
Auditors’ self-assessment of engagement quality and the role of stakeholder priority	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
Strategic factors and the use of risk analysis techniques in strategic investment decisions	2
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	2
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession	2
Cost behaviour and reporting frequency during the COVID-19 outbreak	2
Strategic alliances and analysts’ forecasting performance	2
Introduction	1
Accounting in the Anthropocene: A roadmap for stewardship	1
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	1

Do managers withhold information in high-uncertainty periods? Evidence from COVID-19 disclosures in 10-Q filings	1
Are family firms less audit-risky? Analysing audit fees, hours and rates	1
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	1
The impact of the JOBS act on the costs of going public: evidence from long-term audit costs	1
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	1
CEO charity involvement and corporate performance in promoting stakeholders’ interest	1
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations	1
Standard precision and aggressive financial reporting: the influence of incentive horizon	1
Why do accounting issues end up in the ‘too difficult’ box?	1
‘The art of conversation: the expanded audit report’ – a practitioner view	1
Introduction	1
On the meaning, importance and translation of ‘realised’	1
Does access to developed audit markets improve home audit quality? Evidence from China	1
Access to finance: adaptability and resilience during a global pandemic	1
Insurance: in or out of the ‘too difficult’ box?	1
Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry	1