OOIR: Observatory of International Research

Papers

(The median citation count of Accounting and Business Research 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 2021-09-01 to 2025-09-01.)

Article	Citations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	51
The impact of the adoption of IFRS 11 on the comparability of accounting information	34
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	23
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	19
The determinants and value-relevance of voluntary disclosure of supply chain information	16
Does every accounting issue need a solution?	16
Natural disasters and audit fees	15
The institutionalization of the balance sheet approach in standard setting	13
Multiple large shareholders and cost stickiness: evidence from China	13
Reducing partner risk: the effect of feedback timing and incentives	13
Government influence and the use of taxable income in CEO compensation	12
The predictive ability of share-based compensation expense	11
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	11
CEO Facial masculinity and accounting conservatism	11
Accounting for intangible assets: suggested solutions	10
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	10
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	10
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	9
Corporate tax avoidance and trade credit	9
Thank you to reviewers	8
Capital market response to high quality annual reporting: evidence from UK annual report awards	7
‘The Covid-19 pandemic and management controls’ A practitioner view	7
Corporate governance, firm strategy disclosure, and executive compensation	6
Does auditor quality enhance CSR disclosure?	6
Board attributes and companies’ choice of sustainability assurance providers	5

How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	5
Tax policy uncertainty and stock return volatility	5
Credibility-enhancing tactics for social media corporate disclosures	5
Managerial ability, ESG and credit ratings	5
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	5
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	5
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	5
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	5
The evolution of fair value measurement	5
Does a liability of foreignness in liquidity apply to US IPOs?	5
Accounting and Business Research – ESG themed issue	5
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	5
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis	4
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	4
Accounting firms’ employee satisfaction and audit fees	4
Short selling pressure and tone management: evidence from regulation SHO	4
The use of institutional theory in social and environmental accounting research: a critical review	4
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	4
Discussion of ‘Accounting for intangible assets: suggested solutions’	3
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	3
What determines managers' use of subjective performance information?	3
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	3
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	3
Performance measurement systems, hierarchical accountability and enabling control	3
Private firm accounting: the European reporting environment, data and research perspectives	2
Why do firms disclose analyst following on their corporate websites?	2
Strategic factors and the use of risk analysis techniques in strategic investment decisions	2
Corporate philanthropy as a response to greater tax enforcement	2
The importance of sell-side analysts’ specialised education in technical sectors: evidence from the chemical manufacturing industry	2
The role of information asymmetry in closely-held firms’ tax and financial reporting choices	2
Business group affiliation and misreporting: evidence from Korean chaebols	2
Necessity is the mother of invention: performance pressures, bricolage and control systems in startups	1
Strategic alliances and analysts’ forecasting performance	1
Cost behaviour and reporting frequency during the COVID-19 outbreak	1
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	1
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	1
On the meaning, importance and translation of ‘realised’	1
Does access to developed audit markets improve home audit quality? Evidence from China	1
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	1
Thank you to reviewers	1
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum	1
Introduction	1
Why do accounting issues end up in the ‘too difficult’ box?	1
Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry	1
CEO charity involvement and corporate performance in promoting stakeholders’ interest	1
Accounting in the Anthropocene: A roadmap for stewardship	1
Auditors’ self-assessment of engagement quality and the role of stakeholder priority	1
How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks	1
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	1
Insurance: in or out of the ‘too difficult’ box?	1

Are family firms less audit-risky? Analysing audit fees, hours and rates	1
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations	1