OOIR: Observatory of International Research

Papers

(The TQCC of British Accounting Review is 9. 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
Determinants and consequences of sales/production report issuance	636
Languages and dividends	136
The bright side of common ownership: Evidence from bank transparency	76
Bitcoin under the microscope	59
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	58
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	54
Carbon accounting for the translation of net-zero targets into business operations	53
Understanding corporate governance in China	51
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	45
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	44
Does the market value the green credit performance of banks? Evidence from bank loan announcements	44
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	43
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	43
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	41
When stimulus strikes: The predictive power of accruals after government stimulus packages	37
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	36
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	36
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	35
Investor behavior around targeted liquidity announcements	33
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	32
The geography of environmental regulation: Plant-level emissions data	31
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	30
Is bank diversification a linking channel between regulatory capital and bank value?	30
NGOs’ performance, governance, and accountability in the era of digital transformation	29
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	29

Editorial Board	28
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	27
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	25
Editorial: What have we learned about green and climate finance?	25
A real effect of climate-related shareholder proposals: Diversification	24
Does budget target setting lead managers to engage in unethical behavior for the organization?	24
Do generalist CEOs reduce corporate default risk?	23
Blockchain and earnings management: Evidence from the supply chain	22
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	22
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	22
WITHDRAWN: Third-party auditor liability risk and trade credit policies	21
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	21
Do managers care about analyst attention to ESG?	21
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	21
The impact of hedge fund activism on audit pricing	21
WITHDRAWN: Key audit matters disclosures and informed traders	20
On professional destabilization and accounting self-regulation	19
From debt breaches to employee safety: The hidden power of banking interventions	19
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	19
Hallmarks of Integrated Thinking	19
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	19
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	19
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	18
Social media analysts, investor attention, and IPO underpricing	18
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	18
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	18
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	17
Green wave goes up the stream: Green innovation among supply chain partners	17
The impact of green regulation on cost stickiness	17
Climate risks and debt structure	17
Auditor distraction: An unintended consequence of M&As	16
From bytes to bucks: The influence of social media commentary on private placements in Chinese listed companies	16
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	16
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	16
Climate risk disclosures and auditor expertise	15
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	15
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	15
ESG controversies and external assurance: Examining their impact on firm value and image	15
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	15
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	15
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	15
Information leakage prior to market switches and the importance of Nominated Advisers	15
Environmental externalities of corporate culture: Evidence from firm pollution	14
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	14
Deposit insurance and credit union earnings opacity	14
Editorial: Special Issue New challenges in governance, sustainability and accountability of universities	14
Language diversity, social trust, and corporate environmental performance	14
The economic and cultural motives of green price premium	14
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	14
Corrigendum to “Does audit Partner–Client relationship affect managerial tone? Evidence from earnings conference calls question and answer Sessions” [The British Accounting Review 101781]	14

Technical talk in bitcoin and equity	14
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	13
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	13
Why do banks acquire FinTech? The role of board cultural diversity	13
Exploring the acquisition behavior of penny stock firms	13
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	13
Mobile banking transaction volume and perceived service quality: A text analytics approach	13
Predicting financial distress using textual risk disclosures in annual reports: How and what risks are disclosed?	13
Long live the walking dead? Corporate tax avoidance and zombie firms in China	13
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	13
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	13
Dynamics of carbon risk, cost of debt and leverage adjustments	13
The impact of integrated thinking on firm value: An international perspective	12
The impact of diversification on industry effects in firm profitability forecasting	12
Asymmetric reactions of abnormal audit fees jump to credit rating changes	12
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	11
Accounting as capital and field of struggle: Symbolic power and labour relations in municipal government	11
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	11
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	11
Editorial Board	11
Social networks and venture capital investments around the world	11
The impact of terrorist attacks and mass shootings on earnings management	10
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	10
Bridging accounting and finance with entrepreneurship: Business and social perspectives	10
Short-selling activities in the time of COVID-19	10
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	10
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	10
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	10
Mandatory corporate social responsibility spending, family control, and the cost of debt	10
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	10
Editorial Board	10
The role of political elites in income tax system design and tax fairness	10
FinTech adoption in banks and their liquidity creation	10
Editorial Board	9
Institutional mechanisms, ownership and bank risk-taking during crises	9
The costs of being stuck in traffic: Evidence from debt contracting	9
When employee incentives bias cost information: On the tension between decision-making and control	9
Common auditors and relationship-specific investment in supplier-customer relationships	9
Does online interaction between firms and investors reduce stock price crash risk?	9
Isn't it ironic? The unintended consequences of audit firm efforts to increase auditor awareness of blockchain	9
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	9
Accounting scholarship and the Majority World: A case of epistemic injustice	9