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 2020-05-01 to 2024-05-01.)

Article	Citations
It's 2020: What is Accounting Today?	84
Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession	64
Prudential Application of IFRS 9: (Un)Fair Reporting in COVID‐19 Crisis for Banks Worldwide?!	23
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China	22
Thirty Years of The Australian Accounting Review: A Bibliometric Analysis	22
Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia	20
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	19
Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions	19
Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports	18
Corporate Environmental Performance and Financial Distress: Evidence from Australia	17
The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms	17
The Early‐life Political Event Experience of the Chair of the Board and the Firm's Innovation Decision	16
Accounting and First Nations: A Systematic Literature Review and Directions for Future Research	16
The IASB and Comparability of International Financial Reporting: Research Evidence and Implications	15
Digital Corporate Reporting: Research Developments and Implications	13
Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions	12
All in the Mind: Citizen Satisfaction and Financial Performance in the Victorian Local Government System	11
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings	11
Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB	11
Enhancing the Interface between Standard‐setters and Academic Research	10
Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?	10
Are Accounting Programs Future‐ready? Employability Skills	10
Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS	8
A Recent Survey of GHG Emissions Reporting and Assurance	8
Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules?	8

The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China	8
Accounting For Digital Assets	7
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review	7
Accounting for Intangible Assets: Thinking It Through	7
The Effect of Capitalising Operating Leases On Charities	6
Business Combinations under Common Control: Filling a Gap in IFRS Standards	6
Recent Developments in Sustainability Reporting	5
Task Force on Climate‐related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series	5
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems	5