OOIR: Observatory of International Research

Papers

(The TQCC of British Accounting Review is 8. 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 2021-09-01 to 2025-09-01.)

Article	Citations
Determinants and consequences of sales/production report issuance	422
Bitcoin under the microscope	230
Languages and dividends	149
Does the market value the green credit performance of banks? Evidence from bank loan announcements	91
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	85
The bright side of common ownership: Evidence from bank transparency	52
Carbon accounting for the translation of net-zero targets into business operations	48
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	42
Understanding corporate governance in China	40
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	40
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	40
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	39
When stimulus strikes: The predictive power of accruals after government stimulus packages	37
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	36
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	36
The effect of corporate sustainability performance on leverage adjustments	36
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	36
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	33
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	29
Investor behavior around targeted liquidity announcements	28
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	27
Is bank diversification a linking channel between regulatory capital and bank value?	26
The geography of environmental regulation: Plant-level emissions data	26
NGOs’ performance, governance, and accountability in the era of digital transformation	25
Do generalist CEOs reduce corporate default risk?	24

The price of corporate social irresponsibility in seasoned equity offerings: International evidence	24
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	24
A real effect of climate-related shareholder proposals: Diversification	24
Does budget target setting lead managers to engage in unethical behavior for the organization?	23
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	22
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	22
Corporate social responsibility culture and international M&As	22
Firm size and cost system sophistication: The role of firm age	22
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	22
WITHDRAWN: Key audit matters disclosures and informed traders	21
Blockchain and earnings management: Evidence from the supply chain	21
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	20
WITHDRAWN: Third-party auditor liability risk and trade credit policies	20
From debt breaches to employee safety: The hidden power of banking interventions	19
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	19
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	18
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	18
On professional destabilization and accounting self-regulation	18
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	18
The impact of hedge fund activism on audit pricing	18
The impact of green regulation on cost stickiness	17
Hallmarks of Integrated Thinking	17
Green wave goes up the stream: Green innovation among supply chain partners	17
Do peer firms influence innovation?	17
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	16
Climate risks and debt structure	15
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	15
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	15
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	15
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	15
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	14
Auditor distraction: An unintended consequence of M&As	14
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	14
ESG controversies and external assurance: Examining their impact on firm value and image	14
Climate risk disclosures and auditor expertise	13
Information leakage prior to market switches and the importance of Nominated Advisers	13
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	13
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	13
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	13
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	12
The economic and cultural motives of green price premium	12
Environmental externalities of corporate culture: Evidence from firm pollution	12
Does corporate eco-innovation affect stock price crash risk?	12
Deposit insurance and credit union earnings opacity	12
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	11
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	11
Long live the walking dead? Corporate tax avoidance and zombie firms in China	11
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	11
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	11
Language diversity, social trust, and corporate environmental performance	11

Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	10
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	10
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	10
Why do banks acquire FinTech? The role of board cultural diversity	10
Dynamics of carbon risk, cost of debt and leverage adjustments	10
Asymmetric reactions of abnormal audit fees jump to credit rating changes	10
Accounting practices and professional power dynamics during a crisis	10
Exploring the acquisition behavior of penny stock firms	10
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	10
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	9
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	9
Short-selling activities in the time of COVID-19	9
Bridging accounting and finance with entrepreneurship: Business and social perspectives	9
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	9
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	9
Editorial Board	9
Institutional mechanisms, ownership and bank risk-taking during crises	9
Accounting scholarship and the Majority World: A case of epistemic injustice	9
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	9
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	9
Social networks and venture capital investments around the world	9
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	9
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	8
FinTech adoption in banks and their liquidity creation	8
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	8
The impact of terrorist attacks and mass shootings on earnings management	8
Common auditors and relationship-specific investment in supplier-customer relationships	8
Editorial Board	8
The role of political elites in income tax system design and tax fairness	8
Mandatory corporate social responsibility spending, family control, and the cost of debt	8
Smart defaults: Determining the number of default funds in a pension scheme	8
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	8