OOIR: Observatory of International Research

Papers

(The TQCC of Accounting and Business Research is 5. 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 2021-09-01 to 2025-09-01.)

Article	Citations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	51
The impact of the adoption of IFRS 11 on the comparability of accounting information	34
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	23
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	19
The determinants and value-relevance of voluntary disclosure of supply chain information	16
Does every accounting issue need a solution?	16
Natural disasters and audit fees	15
Reducing partner risk: the effect of feedback timing and incentives	13
The institutionalization of the balance sheet approach in standard setting	13
Multiple large shareholders and cost stickiness: evidence from China	13
Government influence and the use of taxable income in CEO compensation	12
CEO Facial masculinity and accounting conservatism	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
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	10
Accounting for intangible assets: suggested solutions	10
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	10
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	9
Corporate tax avoidance and trade credit	9
Thank you to reviewers	8
Capital market response to high quality annual reporting: evidence from UK annual report awards	7
‘The Covid-19 pandemic and management controls’ A practitioner view	7
Does auditor quality enhance CSR disclosure?	6
Corporate governance, firm strategy disclosure, and executive compensation	6
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	5

Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	5
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
Does a liability of foreignness in liquidity apply to US IPOs?	5
Accounting and Business Research – ESG themed issue	5
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	5
Board attributes and companies’ choice of sustainability assurance providers	5
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	5
Tax policy uncertainty and stock return volatility	5
Credibility-enhancing tactics for social media corporate disclosures	5
Managerial ability, ESG and credit ratings	5
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	5