OOIR: Observatory of International Research

Papers

(The TQCC of Accounting and Business Research is 4. 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 2022-01-01 to 2026-01-01.)

Article	Citations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	28
The effect of IFRS 9 on comparability	25
Standard setting for sustainability reporting	18
The impact of the adoption of IFRS 11 on the comparability of accounting information	18
From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation	17
Natural disasters and audit fees	15
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	15
Does every accounting issue need a solution?	15
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	15
The determinants and value-relevance of voluntary disclosure of supply chain information	14
Multiple large shareholders and cost stickiness: evidence from China	13
The institutionalization of the balance sheet approach in standard setting	13
Reducing partner risk: the effect of feedback timing and incentives	12
The predictive ability of share-based compensation expense	11
Government influence and the use of taxable income in CEO compensation	11
CEO Facial masculinity and accounting conservatism	10
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	9
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	9
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	8
Standard setting for sustainability reporting - A European perspective	8
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	8
Corporate tax avoidance and trade credit	8
Thank you to reviewers	7
Corporate governance, firm strategy disclosure, and executive compensation	7
‘The Covid-19 pandemic and management controls’ A practitioner view	7

The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	6
Does auditor quality enhance CSR disclosure?	6
Managerial ability, ESG and credit ratings	6
Does a liability of foreignness in liquidity apply to US IPOs?	6
Capital market response to high quality annual reporting: evidence from UK annual report awards	6
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	6
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	6
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	5
The evolution of fair value measurement	5
Accounting and Business Research – ESG themed issue	4
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	4
Tax policy uncertainty and stock return volatility	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4
Board attributes and companies’ choice of sustainability assurance providers	4
Credibility-enhancing tactics for social media corporate disclosures	4