OOIR: Observatory of International Research

Papers

(The median citation count of Australian Accounting Review 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 2021-08-01 to 2025-08-01.)

Article	Citations
Editorial: Climate‐related Disclosures	51
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	41
	35
	29
Does Readability Improve Investors’ Understanding of Hedging Positions?	28
	27
Financial Literacy and Retirement Spending: A University Student Perspective	24
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	21
The Value‐relevance of Fair Value Measurement for Inventories	20
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	19
CEO Locality and Employment Stickiness	16
Values in Accounting	14
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	13
CFO Power and Audit Quality	11
Going Concern Uncertainty: What Do Firms Disclose?	11
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics	11
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	11
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	10
	8
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	7
Recent Developments in Sustainability Reporting	7
Business Combinations under Common Control: Filling a Gap in IFRS Standards	7
The Boundaries of Accounting	6
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	6
Business Combinations under Common Control: Further Considerations	6

Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness	6
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	6
Issue Information	5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies	5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership	5
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems	5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	5
Issue Information	5
Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors	4
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations	4
Research on Application and Impact of IFRS 9 Financial Instruments	4
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors	4
	4
Corporate Environmental Performance and Financial Distress: Evidence from Australia	4
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand	4
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective	4
Internal Information Quality and Corporate Employment Decisions	4
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	3
	3
Issue Information	3
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China	3
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers	3
Issue Information	3
Accounting For Digital Assets	2
CEO Benevolence and Corporate Social Performance	2
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings	2
Insights for Senior Accounting Managers	2
Editorial	2
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	2
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review	2
Societal Trust and Income Smoothing	2
	2
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?	2
Top Management Team Education Experience Heterogeneity and Corporate Innovation: Evidence from China	1
Good Governance	1
Issue Information	1
Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements	1
	1
Some Prognostications: Artificial Intelligence and Accounting	1
Issue Information	1
Issue Information	1
A Recent Survey of GHG Emissions Reporting and Assurance	1
Editorial	1
Corporate Success	1
Issue Information	1
The Effect of Capitalising Operating Leases On Charities	1
	1
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia	1
Accounting for Intangible Assets: Thinking It Through	1
	1

Issue Information	1
The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms	1
An Evaluation of Business Model Disclosures in Integrated Reports	1