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 2022-08-01 to 2026-08-01.)

Article	Citations
Issue Information	62
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements	36
	16
Corporate Misconduct and Subsequent Consequences in Family Firms	16
Issue Information	15
	14
Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards	14
Does Portfolio Momentum Beat Analyst Advice?	14
Voluntary Carbon Reporting Prediction: A Machine Learning Approach	14
	13
Do Better Managers Get Better Loan Contracts?	12
From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises	12
Does Audit Committee Training Increase Audit Effort?	12
	12
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?	9
How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters	9
Issue Information	9
The Accountant as an Advisor: The Role of Trust in the Use of Advice for Various Types of Services	8
Navigating the Methodological Frontier in Capital Market Research	7
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting	6
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage	6
Why Do Analysts use a Zero Forecast for Other Comprehensive Income?	6
The Valuation of Loss Firms: A Stock Market Perspective	6
Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value	6
Iron Ore Pricing in China: Financialization Through a Marxist Lens	6

Does IFRS Matter in the Indian Capital Market? A Domestic and Foreign Investor Perspective	6
Issue Information	6
Board Connections and Dividend Policy	5
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting	5
Issue Information	5
Ex‐military Top Executives and Corporate Violations: Evidence from China	5
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management	5
What You Watch in Markets Matters: Attention to Information Versus Attention to Prices	5
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures	5
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China	4
Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts	4
Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries	4
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China	4
Accounting for Inflation: The Dog That Didn't Bark	4
SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA	4
Client Environmental Risks, Law Enforcement, and Audit Fees	4
Managerial Ability and Debt Choice	4
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy	4
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms	3
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuatio	3
Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States	3
Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China	3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	3
Risk Analysis of Pension Fund Investment Choices	3
Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs	3
A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill	3
Issue Information	3
	3
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?	3
Stakeholder Orientation and the Tightness of Bank Loan Covenants	3
The Power of Reputation: Award‐winning CEOs and Audit Pricing	3
Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions	3
Audit Effort and Stock Price Crash Risk	3
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’	3
Good for CEOs , Bad for Stock Market? Evidence from CEO Risk‐taking Incentives and Stock Price Del	3
	2
Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms	2
Issue Information	2
	2
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions	2
The Value Relevance of a Firm's Carbon Risk Profile	2
The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018	2
Should More Internally Generated Intangible Assets Be Recognized? A Commentary	2
The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling	2
Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt	2
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality	2
Issue Information	2
	2
	2
When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?	2

	2
Voting with Their Mouths and Corporate Philanthropy: Evidence from Sentiment Analysis of China's Stock Message Boards	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
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts	2
Issue Information	2
Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity?	1
Market Valuation of Risk Reporting: The Role of Business Model Disclosure	1
Issue Information	1
	1
Tone Management and Litigation Concerns in CEOs’ Early Years	1
The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance	1
	1
Issue Information	1
The Determinants and Informativeness of ‘Voluntary’ Climate and Sustainability‐related Financial Disclosures in Australia	1
The Effects of CEO Dismissal of Product Market Competitors on Audit Risk	1
How Does the New Audit Report Affect Corporate R&D Manipulation? Evidence from R&D KAMS Disclosure in China	1
Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis	1
Interpreting IFRS: The Evolving Role of Agenda Decisions	1
Reporting Connectivity, Audit Quality, and Audit Fees	1
Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels	1
Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation	1
	1
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture	1
Games for Attention: Evidence from Analysts’ Earnings Forecasts for US Listed Foreign Firms	1
Performing Accountability During a Crisis: Insights from the Italian Government's Response to the First Wave of the COVID‐19 Pandemic	1
Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?	1
Issue Information	1
Public Accountability in an Unpredictable World: Tales of the Unexpected	1
Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market	1