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

Article	Citations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	54
The effect of IFRS 9 on comparability	25
The impact of the adoption of IFRS 11 on the comparability of accounting information	22
Standard setting for sustainability reporting	21
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	18
Multiple large shareholders and cost stickiness: evidence from China	15
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	14
Natural disasters and audit fees	14
Does every accounting issue need a solution?	12
The institutionalization of the balance sheet approach in standard setting	12
The determinants and value-relevance of voluntary disclosure of supply chain information	12
CEO Facial masculinity and accounting conservatism	11
Reducing partner risk: the effect of feedback timing and incentives	11
Government influence and the use of taxable income in CEO compensation	11
The predictive ability of share-based compensation expense	10
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	10
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	9
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	9
Standard setting for sustainability reporting - A European perspective	8
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	7
Does auditor quality enhance CSR disclosure?	7
Corporate tax avoidance and trade credit	7
‘The Covid-19 pandemic and management controls’ A practitioner view	7
Thank you to reviewers	7
Capital market response to high quality annual reporting: evidence from UK annual report awards	7

Managerial ability, ESG and credit ratings	6
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	6
Does a liability of foreignness in liquidity apply to US IPOs?	6
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	6
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	6
Corporate governance, firm strategy disclosure, and executive compensation	6
The evolution of fair value measurement	6
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	6
Board attributes and companies’ choice of sustainability assurance providers	5
Accounting and Business Research – ESG themed issue	5
Tax policy uncertainty and stock return volatility	5
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	4
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4
Credibility-enhancing tactics for social media corporate disclosures	4
The use of institutional theory in social and environmental accounting research: a critical review	3
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	3
Short selling pressure and tone management: evidence from regulation SHO	3
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis	3
Private firm accounting: the European reporting environment, data and research perspectives	2
Strategic factors and the use of risk analysis techniques in strategic investment decisions	2
‘Audit failures: why they occur and some suggestions for reducing them' - A practitioner view	2
Accounting firms’ employee satisfaction and audit fees	2
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	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
Introduction to the 2025 Accounting and Business Research International Accounting Policy Forum	2
Discussion of ‘Accounting for intangible assets: suggested solutions’	2
Preparers’ opposition to proposed standards: the ‘standard-setting defects’ argument	2
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	2
Business group affiliation and misreporting: evidence from Korean chaebols	2
Audit failures: why they occur and some suggestions for reducing them	2
Why do firms disclose analyst following on their corporate websites?	2
What determines managers' use of subjective performance information?	2
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	2
Necessity is the mother of invention: performance pressures, bricolage and control systems in startups	1
Auditors’ self-assessment of engagement quality and the role of stakeholder priority	1
Cost behaviour and reporting frequency during the COVID-19 outbreak	1
Accounting in the Anthropocene: A roadmap for stewardship	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
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	1
Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction	1
Corporate philanthropy as a response to greater tax enforcement	1
Thank you to reviewers	1
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum	1
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	1
Are family firms less audit-risky? Analysing audit fees, hours and rates	1
Introduction	1
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	1

Strategic alliances and analysts’ forecasting performance	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
Do managers withhold information in high-uncertainty periods? Evidence from COVID-19 disclosures in 10-Q filings	1
Insurance: in or out of the ‘too difficult’ box?	1
CEO charity involvement and corporate performance in promoting stakeholders’ interest	1