OOIR: Observatory of International Research

Papers

(The median citation count of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 0. 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
Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism	32
Governance, human capital and politicization of Spanish banks	17
Supplier concentration, market power and R&D investment	15
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises	8
Untangling the relationship between government procurement and internal control quality: an empirical study in China	6
Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?	5
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors	4
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting	4
Margin trading system as stock market stabiliser: evidence based on CSI 300 index	4
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis	4
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals	3
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices	3
The impact of CEO’s attributes on R&D intensity and ESG practices	3
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran	3
Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure	3
Day-of-the-week effect on stock market returns, volatility, and skewness	3
Family power in the boardroom: Is it counterbalanced by other large shareholders?	3
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors	2
The transfer of accounting technologies within a religious order: the case of the Monastery of Silos (Spain) in the nineteenth century	2
Long memory linkages amongst Latin American stock markets. A fractional cointegration approach	2
The Nordic nomination committee and board tenure: an empirical investigation	2
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements	2
Do successive performance matter for tone management? Evidence from China	2
Expected credit losses under imperfect foresight: insights from a partial equilibrium model	1
Female directors, audit effort and financial reporting quality	1

CEO’s time perspective influence on green innovation	1
The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment	1
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis	1
The adoption of a code of corporate governance: incentive implications	1
Does better CSR disclosure minimise the problem of asymmetric financial reporting? The role of market supervision	1
Is the effect of dividend policy on the volatility of stock prices stable? An empirical study on European countries	1
Peer comparison and management forecast behavior	1
Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality	1
Analysis of the effectiveness of regulation on financial health of Spanish local governments	1
Dependence structure between crude oil and BRICS bond markets prior to and during the COVID-19 pandemic	0
Regional accounting conservatism and macroeconomic growth: evidence from China	0
The impact of global news items on bitcoin volatility	0
Ethical transparency in business failure prediction: uncovering the black box of xgboost algorithm	0
Forecasting central bank digital currency demand from mobile payment behaviour: evidence from Chinese family financial literacy survey	0
Do tainted outside directors induce stock price crash risk? Evidence from China	0
Operating leverage and tax burden. Empirical evidence from U.S. listed firms	0
The effects of new lease accounting standards on enterprises profitability level: evidence from China	0
CEO Career Horizon and Corporate Social Responsibility Assurance	0
The role of political foundations in the bank indebtedness of political parties: the case of Spain	0
The quantity and quality of narrative disclosures in management reports: CNMV guide effect	0
Impact of public guarantees on optimal debt levels following the COVID-19 pandemic: efficiency in their allocation	0
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China	0
Audit fees and hours of Chinese companies listed on the South Korean stock market	0
Interconnecting financial and sustainability information: does the multi-capital approach explain adherence to the IIRC framework?	0
The rise of compliance systems? The evolution of internal control through the accounting literature	0
Public administration accountability on the social pillar of sustainable procurement: a documentary analysis	0
Directors from related industries and corporate diversification	0
Earnings management and country-level characteristics as determinants of stock liquidity in Latin America	0
Signalling through accountability reporting for family firms: Does the institutional environment matter?	0
Bank customers complaints, financial knowledge and gender	0
The relationship between geopolitical risk and crude oil prices: evidence from nonlinear and frequency domain causality tests	0
An empirical test of auction methods in the primary market of sovereign debt	0
Comparing innovative alternative assurance practices in emerging markets	0
Does the CFO’s foreign experience affect the risk of corporate litigation?	0
Female directors and accounting quality: a quasi-natural experiment research	0
The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain	0
Controlling shareholder share pledging and tunneling: Evidence from an emerging market	0
Managerial ability and CEO pay of family firms in Malaysia: does family involvement in management matter?	0
Asymmetric and nonlinear comovements of credit default swap and bond markets: evidence from an emerging market	0
The nexus of debt financing and corporate innovation by exploring market competition’s moderating and enterprise maturity’s influential role: evidence from China	0
Related party transactions and audit fees in a dominant owner context	0
Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors	0
Audit committee characteristics and debt choice: evidence from the S&P 500	0
How personal values influence earnings management ethics: the mediation role of moral disengagement	0
Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?	0
Managerial ability and tax avoidance adjustment toward the optimal level	0
Unveiling the hidden risks of government subsidy reliance: evidence from stock price crashes	0