OOIR: Observatory of International Research

Papers

(The TQCC of British Accounting Review is 7. 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 2021-06-01 to 2025-06-01.)

Article	Citations
Determinants and consequences of sales/production report issuance	354
Carbon accounting for the translation of net-zero targets into business operations	214
Bitcoin under the microscope	137
The bright side of common ownership: Evidence from bank transparency	82
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	78
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	47
Languages and dividends	41
Does the market value the green credit performance of banks? Evidence from bank loan announcements	36
Understanding corporate governance in China	35
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	35
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	35
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	33
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	33
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	33
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	33
Investor behavior around targeted liquidity announcements	32
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	31
The geography of environmental regulation: Plant-level emissions data	30
NGOs’ performance, governance, and accountability in the era of digital transformation	27
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	26
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	25
Is bank diversification a linking channel between regulatory capital and bank value?	24
The effect of corporate sustainability performance on leverage adjustments	23
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	23
Do generalist CEOs reduce corporate default risk?	23

Corporate social responsibility culture and international M&As	22
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	21
Firm size and cost system sophistication: The role of firm age	21
Blockchain and earnings management: Evidence from the supply chain	21
Does budget target setting lead managers to engage in unethical behavior for the organization?	21
A real effect of climate-related shareholder proposals: Diversification	21
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	19
Pension funds and IPO pricing. Evidence from a quasi-experiment	19
Corporate governance transformation: Editorial review	18
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	18
WITHDRAWN: Third-party auditor liability risk and trade credit policies	18
The impact of hedge fund activism on audit pricing	18
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	18
WITHDRAWN: Key audit matters disclosures and informed traders	18
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	18
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	17
Hallmarks of Integrated Thinking	17
From debt breaches to employee safety: The hidden power of banking interventions	17
On professional destabilization and accounting self-regulation	17
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	16
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	16
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	15
Do peer firms influence innovation?	15
Climate risks and debt structure	14
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	14
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	14
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	14
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	14
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	13
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	13
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	13
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	13
Information leakage prior to market switches and the importance of Nominated Advisers	13
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	12
Climate risk disclosures and auditor expertise	12
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	12
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	11
Does corporate eco-innovation affect stock price crash risk?	11
Accounting practices and professional power dynamics during a crisis	11
Deposit insurance and credit union earnings opacity	11
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	10
Long live the walking dead? Corporate tax avoidance and zombie firms in China	10
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	10
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	10
Why do banks acquire FinTech? The role of board cultural diversity	9
Dynamics of carbon risk, cost of debt and leverage adjustments	9
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	9
Language diversity, social trust, and corporate environmental performance	9
Asymmetric reactions of abnormal audit fees jump to credit rating changes	9
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	9

Exploring the acquisition behavior of penny stock firms	9
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	8
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	8
Accounting scholarship and the Majority World: A case of epistemic injustice	8
Short-selling activities in the time of COVID-19	8
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	8
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	8
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	8
Social networks and venture capital investments around the world	8
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	8
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	8
Editorial Board	8
Bridging accounting and finance with entrepreneurship: Business and social perspectives	8
The impact of terrorist attacks and mass shootings on earnings management	7
FinTech adoption in banks and their liquidity creation	7
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	7
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	7
Institutional mechanisms, ownership and bank risk-taking during crises	7
Editorial Board	7
The role of political elites in income tax system design and tax fairness	7
Mandatory corporate social responsibility spending, family control, and the cost of debt	7
Smart defaults: Determining the number of default funds in a pension scheme	7
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	7