OOIR: Observatory of International Research

Papers

(The TQCC of Australian Accounting Review is 5. 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
Editorial: Climate‐related Disclosures	60
Issue Information	45
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	41
	39
	32
Financial Literacy and Retirement Spending: A University Student Perspective	28
Does Readability Improve Investors’ Understanding of Hedging Positions?	20
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	16
Nonfundamental‐Driven Price Shocks and Corporate Climate Risk Disclosure	15
Issue Information	14
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	13
The Value‐relevance of Fair Value Measurement for Inventories	12
Values in Accounting	11
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	10
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics	10
CEO Locality and Employment Stickiness	10
Going Concern Uncertainty: What Do Firms Disclose?	10
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	9
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	9
CFO Power and Audit Quality	8
CSR‐Linked Compensation Contract and Audit Pricing	8
	7
Recent Developments in Sustainability Reporting	6
The Boundaries of Accounting	6
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	6

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	6
Insights From Academic Research on IFRS 9: A Review of the Literature	6
Issue Information	5
	5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies	5
Issue Information	5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership	5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	5
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	5
The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility	5