OOIR: Observatory of International Research

Papers

(The median citation count of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 1. 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 2022-06-01 to 2026-06-01.)

Article	Citations
The use of “public interest” and “public good” as a rationale for corporate reporting in the European Union	48
Untangling the relationship between government procurement and internal control quality: an empirical study in China	11
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises	11
Performance evaluation with security-level holdings: a study of government bond funds in Southern Europe during the Euro debt crisis	7
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting	6
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors	6
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis	5
Influence of sticky costs in levels of asymmetry costs: an analysis of the cost behaviour of listed companies in Colombia	4
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices	4
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals	4
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran	4
Family power in the boardroom: Is it counterbalanced by other large shareholders?	3
Do successive performance matter for tone management? Evidence from China	3
Day-of-the-week effect on stock market returns, volatility, and skewness	3
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements	3
Dynamic connectedness between modern investment assets and equity markets: portfolio hedging strategies	2
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors	2
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis	2
Recent evolution and growth of AI and advanced technologies in accounting and finance: systematic review and bibliometric analysis	2
Loan diversification and Net Interest Margins in Asia: does global uncertainty matter?	2
The moderating role of adopting SDGs on the effective tax rate: the case of Spanish SMEs	2
The asymmetry of cost behaviour and green innovation: the moderating effect of government subsidies	2
Peer comparison and management forecast behavior	1
CEO’s time perspective influence on green innovation	1
Strategic versus financial acquirer as a determinant of overpayment in mergers and acquisitions	1

Operating leverage and tax burden. Empirical evidence from U.S. listed firms	1
The effects of new lease accounting standards on enterprises profitability level: evidence from China	1
Sustainability uncertainty and the fragility of green finance: bootstrap rolling-window and quantile-on-quantile evidence from green bond	1
Preference for sustainable investment: a gender perspective based on a choice experiment	1
Does better CSR disclosure minimise the problem of asymmetric financial reporting? The role of market supervision	1
How personal values influence earnings management ethics: the mediation role of moral disengagement	1
CEO Career Horizon and Corporate Social Responsibility Assurance	1
The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment	1
Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality	1
Bank customers complaints, financial knowledge and gender	1
Signalling through accountability reporting for family firms: Does the institutional environment matter?	1
Ethical transparency in business failure prediction: uncovering the black box of xgboost algorithm	1