OOIR: Observatory of International Research

Papers

(The median citation count of Abacus-A Journal of Accounting Finance and Business Studies 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 2022-06-01 to 2026-06-01.)

Article	Citations
Issue Information	57
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements	34
Corporate Misconduct and Subsequent Consequences in Family Firms	15
	15
Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards	14
Issue Information	14
Does Portfolio Momentum Beat Analyst Advice?	14
Voluntary Carbon Reporting Prediction: A Machine Learning Approach	13
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2	13
	12
From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises	12
	12
Do Better Managers Get Better Loan Contracts?	11
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?	11
Issue Information	9
Navigating the Methodological Frontier in Capital Market Research	8
How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters	8
The Accountant as an Advisor: The Role of Trust in the Use of Advice for Various Types of Services	7
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value	6
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage	6
Does IFRS Matter in the Indian Capital Market? A Domestic and Foreign Investor Perspective	5
The Valuation of Loss Firms: A Stock Market Perspective	5
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting	5
Iron Ore Pricing in China: Financialization Through a Marxist Lens	5
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting	5

Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures	5
Issue Information	5
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?	5
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management	5
Board Connections and Dividend Policy	4
Issue Information	4
Ex‐military Top Executives and Corporate Violations: Evidence from China	4
Managerial Ability and Debt Choice	4
	4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China	4
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China	3
Client Environmental Risks, Law Enforcement, and Audit Fees	3
Good for CEOs , Bad for Stock Market? Evidence from CEO Risk‐taking Incentives and Stock Price Del	3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	3
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy	3
Risk Analysis of Pension Fund Investment Choices	3
Stakeholder Orientation and the Tightness of Bank Loan Covenants	3
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries	3
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs	3
	3
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts	3
Accounting for Inflation: The Dog That Didn't Bark	3
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA	3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	3
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?	3
Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms	2
Analyst Research Activity During the COVID‐19 Pandemic	2
Issue Information	2
Reputational Costs as a Tax Avoidance Deterrent in Small to Medium Enterprises	2
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt	2
Audit Effort and Stock Price Crash Risk	2
The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling	2
A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill	2
	2
Issue Information	2
	2
Issue Information	2
	2
Voting with Their Mouths and Corporate Philanthropy: Evidence from Sentiment Analysis of China's Stock Message Boards	2
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuatio	2
The Power of Reputation: Award‐winning CEOs and Audit Pricing	2
Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions	2
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality	2
	2
Issue Information	2
The Value Relevance of a Firm's Carbon Risk Profile	2
Issue Information	2
Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States	2
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms	2
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China	2

Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels	1
The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018	1
	1
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture	1
Public Accountability in an Unpredictable World: Tales of the Unexpected	1
Games for Attention: Evidence from Analysts’ Earnings Forecasts for US Listed Foreign Firms	1
Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity?	1
	1
Should More Internally Generated Intangible Assets Be Recognized? A Commentary	1
Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market	1
Reporting Connectivity, Audit Quality, and Audit Fees	1
Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?	1
Interpreting IFRS: The Evolving Role of Agenda Decisions	1
Tone Management and Litigation Concerns in CEOs’ Early Years	1
The Effects of CEO Dismissal of Product Market Competitors on Audit Risk	1
The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance	1
Issue Information	1
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions	1
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts	1
When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?	1
	1
The Determinants and Informativeness of ‘Voluntary’ Climate and Sustainability‐related Financial Disclosures in Australia	1
Market Valuation of Risk Reporting: The Role of Business Model Disclosure	1
Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation	1