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 2020-11-01 to 2024-11-01.)

Article	Citations
The art of conversation: the expanded audit report	80
Private firm accounting: the European reporting environment, data and research perspectives	28
The differential effect of accrual-based and real earnings management on audit fees: international evidence	24
Accounting for intangible assets: suggested solutions	24
Accounting in the Anthropocene: A roadmap for stewardship	15
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	15
Investor protection and audit fees: evidence from the E-interaction platform in China	14
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession	13
Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts	12
Management control systems and innovation strategies in business-incubated start-ups	12
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	10
‘The art of conversation: the expanded audit report’ – a practitioner view	10
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	9
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	7
The determinants and value-relevance of voluntary disclosure of supply chain information	7
The financial reporting system – what is it?	7
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	7
Corporate tax avoidance and trade credit	6
Why do accounting issues end up in the ‘too difficult’ box?	6
Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market	6
The effect of boilerplate language on nonprofessional investors’ judgments	6
When do firms highlight their effective tax rate?	6
Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises	6
Controlling UK national museums and galleries: the pursuit of conflicting politico-economic and socio-cultural objectives	5
When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden	5

Does product market competition influence annual report readability?	5
Subjective performance evaluation and managerial work outcomes	5
Insurance: in or out of the ‘too difficult’ box?	5
New business as a bargaining factor in audit pricing: evidence from emission trading schemes	5
Does every accounting issue need a solution?	5
Board attributes and companies’ choice of sustainability assurance providers	5
Accounting for resilience: the role of the accounting professions in promoting resilience	4
Performance measurement systems, hierarchical accountability and enabling control	4
Accounting firms’ employee satisfaction and audit fees	4
Corporate philanthropy as a response to greater tax enforcement	4
Preparers and the financial reporting system	4
Groupthink tendencies in top management teams and financial reporting fraud	4
CEO Facial masculinity and accounting conservatism	4
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms	4
Corporate social responsibility disclosure: a topic-based approach	4
The Covid-19 pandemic and management controls	3
Do professional risk funds affect audit quality?	3
Multiple large shareholders and cost stickiness: evidence from China	3
Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research	3
The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters	3
Accounting, publicity and class conflict in Victorian Britain	3
The impact of the adoption of IFRS 11 on the comparability of accounting information	3
Capital budgeting and managerial empire building	3
The effect of natural disasters on big bath earnings management of banks: evidence from the 2005 US hurricane season	3
Natural disasters and audit fees	3
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	3
Special section editorial: Enforcement of financial reporting	2
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	2
‘The financial reporting system’ – a practitioner view	2
The role of information asymmetry in closely-held firms’ tax and financial reporting choices	2
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	2
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	2
Do generalist CEOs engage in more tax avoidance than specialist CEOs?	2
Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’	2
Tax systems: adaptability and resilience during a global pandemic	2
Access to finance: adaptability and resilience during a global pandemic	2
Director friendships with the CEO: are they always a threat to director integrity?	2
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	1
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	1
Cost behaviour and reporting frequency during the COVID-19 outbreak	1
Does mandatory disclosure of firm’s tax avoidance position affect corporate investment efficiency?	1
Why do firms disclose analyst following on their corporate websites?	1
Do social ties between two signatory auditors affect audit quality and firm value?	1
Earnings management by acquiring firms in cash mergers	1
Does access to developed audit markets improve home audit quality? Evidence from China	1
Disclosure of value-based performance measures: evidence from German listed firms	1
Short selling prior to going concern disclosures	1
Discussion of ‘Accounting for intangible assets: suggested solutions’	1
Integrating contemporary accounting and international business research: progress so far and opportunities for the future	1
The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China	1

Pension plans’ funded status volatility and corporate credit risk	1
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	1
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	1
IFRS convergence and international trade: evidence from China	1
‘Preparers and the financial reporting system’ – a practitioner view	1
‘Accounting in the Anthropocene’: A practitioner view	1
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	1
Do local proxy advisors matter? – Evidence from Germany	1
The use of institutional theory in social and environmental accounting research: a critical review	1
Formal accountability, perceived accountability and aggressive reporting judgements	1
Can mandatory dual audit reduce the cost of equity? Evidence from China	1
The minimum wage and corporate tax avoidance	1
The predictive ability of share-based compensation expense	1
Reducing partner risk: the effect of feedback timing and incentives	1
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	1