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 2021-08-01 to 2025-08-01.)

Article	Citations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	48
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	25
Multiple large shareholders and cost stickiness: evidence from China	22
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	19
Does every accounting issue need a solution?	15
Natural disasters and audit fees	14
The determinants and value-relevance of voluntary disclosure of supply chain information	14
The institutionalization of the balance sheet approach in standard setting	13
Government influence and the use of taxable income in CEO compensation	12
Reducing partner risk: the effect of feedback timing and incentives	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
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	10
Corporate tax avoidance and trade credit	9
Accounting for intangible assets: suggested solutions	9
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	9
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	8
‘The Covid-19 pandemic and management controls’ A practitioner view	7
Corporate governance, firm strategy disclosure, and executive compensation	7
Thank you to reviewers	7
Capital market response to high quality annual reporting: evidence from UK annual report awards	7
Does auditor quality enhance CSR disclosure?	6

Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	6
Does a liability of foreignness in liquidity apply to US IPOs?	5
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	5
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	5
Managerial ability, ESG and credit ratings	5
Do local proxy advisors matter? – Evidence from Germany	5
The evolution of fair value measurement	5
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	4
Accounting and Business Research – ESG themed issue	4
Credibility-enhancing tactics for social media corporate disclosures	4
Opinion-shopping: firm versus partner-level evidence	4
Board attributes and companies’ choice of sustainability assurance providers	4
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	4
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	4
Tax policy uncertainty and stock return volatility	4
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective	4
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	4