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 2022-01-01 to 2026-01-01.)

Article	Citations
Issue Information	54
Editorial: Climate‐related Disclosures	54
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	43
	36
	33
Financial Literacy and Retirement Spending: A University Student Perspective	32
Does Readability Improve Investors’ Understanding of Hedging Positions?	31
The Value‐relevance of Fair Value Measurement for Inventories	28
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	28
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	22
Values in Accounting	21
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	18
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics	14
CEO Locality and Employment Stickiness	14
Going Concern Uncertainty: What Do Firms Disclose?	13
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	12
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	9
CFO Power and Audit Quality	9
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	8
	8
Recent Developments in Sustainability Reporting	8
CSR‐Linked Compensation Contract and Audit Pricing	8
The Boundaries of Accounting	8
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	8
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	7

Issue Information	7
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	7
Issue Information	7
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies	6
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations	6
	6
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective	5
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors	5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership	5
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand	5
The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility	5
Research on Application and Impact of IFRS 9 Financial Instruments	4
	4
Internal Information Quality and Corporate Employment Decisions	4
Corporate Environmental Performance and Financial Distress: Evidence from Australia	4
Social Trust and the Disclosure of Letters to Shareholders	4
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers	3
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings	3
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China	3
Issue Information	3
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	3
Issue Information	3
Issue Information	3
Insights for Senior Accounting Managers	2
Editorial	2
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	2
CEO Benevolence and Corporate Social Performance	2
Accounting For Digital Assets	2
	2
	2
Societal Trust and Income Smoothing	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	2
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia	1
Good Governance	1
Issue Information	1
Accounting for Intangible Assets: Thinking It Through	1
Tax Enforcement Independence and Firm Related‐Party Transactions: Evidence From a Quasi‐Natural Experiment	1
	1
Issue Information	1
Issue Information	1
The Impact of the Performance Gap on Corporate Biodiversity Disclosure	1
A Recent Survey of GHG Emissions Reporting and Assurance	1
Editorial	1
	1