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 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
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
Preparers and the financial reporting system	5
‘Accounting in the Anthropocene’: A practitioner view	5
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
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