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 2021-11-01 to 2025-11-01.)

Article	Citations
Editorial: Climate‐related Disclosures	53
Issue Information	47
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	37
	31
	29
	28
Financial Literacy and Retirement Spending: A University Student Perspective	27
Does Readability Improve Investors’ Understanding of Hedging Positions?	26
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	26
The Value‐relevance of Fair Value Measurement for Inventories	21
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	19
CEO Locality and Employment Stickiness	15
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	14
Values in Accounting	14
Going Concern Uncertainty: What Do Firms Disclose?	13
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics	13
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	12
CFO Power and Audit Quality	9
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	8
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness	7
Recent Developments in Sustainability Reporting	7
	7
The Boundaries of Accounting	7
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	7
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	7

The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	7
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	7
Issue Information	6
Issue Information	6
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations	6
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
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
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective	5
	5
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors	5