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 2020-05-01 to 2024-05-01.)

Article	Citations
The art of conversation: the expanded audit report	68
The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers	37
Real effects of financial reporting and disclosure on innovation	31
Corporate social responsibility reporting in China: political, social and corporate influences	25
Private firm accounting: the European reporting environment, data and research perspectives	23
Reporting matters: the real effects of financial reporting on investing and financing decisions	22
Political corruption and annual report readability: evidence from the United States	21
The differential effect of accrual-based and real earnings management on audit fees: international evidence	20
Accounting for intangible assets: suggested solutions	19
Acting in the public interest: accounting for the vulnerable	15
The real effects of financial reporting on pay and incentives	13
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	13
CFO social ties to non-CEO senior managers and financial restatements	13
Big baths and CEO overconfidence	12
Accounting in the Anthropocene: A roadmap for stewardship	12
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession	11
Investor protection and audit fees: evidence from the E-interaction platform in China	10
Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts	10
‘The art of conversation: the expanded audit report’ – a practitioner view	10
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	9
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	8
The role of institutional investors in post-earnings announcement drift: evidence from China	8
Someone else’s problem? The IFRS enforcement field in Europe	8
Industry competition and non-GAAP disclosures	7
The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations	7

Management control systems and innovation strategies in business-incubated start-ups	7
The Westernisation of a financial reporting enforcement system in an emerging economy	7
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	6
‘The real effects of a new revenue accounting standard’- a practitioner view	6
Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market	6
Why do accounting issues end up in the ‘too difficult’ box?	6
The financial reporting system – what is it?	5
Controlling UK national museums and galleries: the pursuit of conflicting politico-economic and socio-cultural objectives	5
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	5
Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises	5
Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China	5
Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?	5
Accounting firms’ employee satisfaction and audit fees	4
CEO inside debt, income smoothing, and stock price informativeness	4
When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden	4
The effect of enforcement action on audit fees and the audit reporting lag	4
Does product market competition influence annual report readability?	4
Corporate tax avoidance and trade credit	4
When do firms highlight their effective tax rate?	4
Board attributes and companies’ choice of sustainability assurance providers	4
New business as a bargaining factor in audit pricing: evidence from emission trading schemes	4
Subjective performance evaluation and managerial work outcomes	4
The effect of boilerplate language on nonprofessional investors’ judgments	4