OOIR: Observatory of International Research

Papers

(The median citation count of Accounting and Business Research is 2. 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 2022-05-01 to 2026-05-01.)

Article	Citations
The effect of IFRS 9 on comparability	45
The impact of the adoption of IFRS 11 on the comparability of accounting information	39
Standard setting for sustainability reporting	28
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	20
From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation	19
ESG disclosure and ESG performance of seeking-buyer companies	19
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	19
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	18
Does every accounting issue need a solution?	17
Natural disasters and audit fees	14
Multiple large shareholders and cost stickiness: evidence from China	14
CEO Facial masculinity and accounting conservatism	13
Reducing partner risk: the effect of feedback timing and incentives	12
The predictive ability of share-based compensation expense	11
Government influence and the use of taxable income in CEO compensation	11
The institutionalization of the balance sheet approach in standard setting	11
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	10
Corporate tax avoidance and trade credit	9
Standard setting for sustainability reporting - A European perspective	9
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	8
‘The Covid-19 pandemic and management controls’ A practitioner view	8
Thank you to reviewers	8
Does a liability of foreignness in liquidity apply to US IPOs?	7
Capital market response to high quality annual reporting: evidence from UK annual report awards	7
Corporate governance, firm strategy disclosure, and executive compensation	7

Managerial ability, ESG and credit ratings	7
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	7
Demand for sustainability disclosures: evidence from web-tracking data of CSRD reports	7
Does auditor quality enhance CSR disclosure?	7
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	6
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	6
The evolution of fair value measurement	6
Tax policy uncertainty and stock return volatility	6
Accounting and Business Research – ESG themed issue	5
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	5
Board attributes and companies’ choice of sustainability assurance providers	5
Credibility-enhancing tactics for social media corporate disclosures	5
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	5
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	5
Preparers’ opposition to proposed standards: the ‘standard-setting defects’ argument	4
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis	4
The use of institutional theory in social and environmental accounting research: a critical review	4
Short selling pressure and tone management: evidence from regulation SHO	4
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	3
Accounting firms’ employee satisfaction and audit fees	3
Business group affiliation and misreporting: evidence from Korean chaebols	3
What determines managers' use of subjective performance information?	3
The importance of sell-side analysts’ specialised education in technical sectors: evidence from the chemical manufacturing industry	3
Introduction to the 2025 Accounting and Business Research International Accounting Policy Forum	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
Does ownership structure with multiple large shareholders affect credit ratings?	3
‘Audit failures: why they occur and some suggestions for reducing them' - A practitioner view	3
Audit failures: why they occur and some suggestions for reducing them	3
Why do firms disclose analyst following on their corporate websites?	2
Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction	2
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	2
How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks	2
Introduction	2
Cost behaviour and reporting frequency during the COVID-19 outbreak	2
Corporate philanthropy as a response to greater tax enforcement	2
Strategic factors and the use of risk analysis techniques in strategic investment decisions	2
Insurance: in or out of the ‘too difficult’ box?	2
CEO charity involvement and corporate performance in promoting stakeholders’ interest	2
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	2
Thank you to reviewers	2
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum	2
Necessity is the mother of invention: performance pressures, bricolage and control systems in startups	2
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	2
Why do accounting issues end up in the ‘too difficult’ box?	2
Accounting in the Anthropocene: A roadmap for stewardship	2
Strategic alliances and analysts’ forecasting performance	2