OOIR: Observatory of International Research

Papers

(The H4-Index of British Accounting Review is 27. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Determinants and consequences of sales/production report issuance	620
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	132
Understanding corporate governance in China	73
Does the market value the green credit performance of banks? Evidence from bank loan announcements	59
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	56
The bright side of common ownership: Evidence from bank transparency	52
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	52
Languages and dividends	50
Carbon accounting for the translation of net-zero targets into business operations	45
Bitcoin under the microscope	44
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	44
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	42
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	41
When stimulus strikes: The predictive power of accruals after government stimulus packages	38
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	37
Investor behavior around targeted liquidity announcements	36
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	35
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	34
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	34
The geography of environmental regulation: Plant-level emissions data	32
Is bank diversification a linking channel between regulatory capital and bank value?	31
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	30
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	30
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	30
NGOs’ performance, governance, and accountability in the era of digital transformation	29

Editorial Board	27
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	27