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 2021-03-01 to 2025-03-01.)

Article	Citations
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	83
Thank you to reviewers	36
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	26
Introduction	24
Board attributes and companies’ choice of sustainability assurance providers	19
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG	15
Shared continuing professional development courses and financial statement comparability	15
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	14
Discussion of ‘Accounting for intangible assets: suggested solutions’	14
Private firm accounting: the European reporting environment, data and research perspectives	10
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	10
Performance measurement systems, hierarchical accountability and enabling control	9
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	9
The impact of the adoption of IFRS 11 on the comparability of accounting information	8
Accounting in the Anthropocene: A roadmap for stewardship	7
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms	7
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	7
Preparers and the financial reporting system	6
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	6
Introduction	6
Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’	6
Accounting for resilience: the role of the accounting professions in promoting resilience	6
Natural disasters and audit fees	6
‘Accounting in the Anthropocene’: A practitioner view	5
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective	5

Are family firms less audit-risky? Analysing audit fees, hours and rates	5
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	5
When do firms highlight their effective tax rate?	5
Introduction	5
CEO social capital and the readability of 10-K reports	5
Why do accounting issues end up in the ‘too difficult’ box?	5
Multiple large shareholders and cost stickiness: evidence from China	4
Manipulative overconfidence and the cost of unbiased reporting	4
The differential effect of accrual-based and real earnings management on audit fees: international evidence	4
Disclosure of value-based performance measures: evidence from German listed firms	4
Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850	4
When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden	4
Does public scrutiny on corporate tax decisions affect directors? Effects of responsible (irresponsible) corporate tax practices on director reputation	3
‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view	3
‘Preparers and the financial reporting system’ – a practitioner view	3
Insurance: in or out of the ‘too difficult’ box?	3
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	3
The effect of pay disparities within top management on conservative reporting	3
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	3
Does every accounting issue need a solution?	3
The effect of boilerplate language on nonprofessional investors’ judgments	3
Does access to developed audit markets improve home audit quality? Evidence from China	3
The determinants and value-relevance of voluntary disclosure of supply chain information	3
CEO charity involvement and corporate performance in promoting stakeholders’ interest	3
The art of conversation: the expanded audit report	2
‘The financial reporting system’ – a practitioner view	2
Does high-frequency trading cause stock prices to deviate from fundamental values?	2
Accounting, publicity and class conflict in Victorian Britain	2
Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry	2
Voluntary forward-looking disclosures and default risk pricing	2
CEO Facial masculinity and accounting conservatism	2
On the meaning, importance and translation of ‘realised’	2
Accounting and Business Research – ESG themed issue	2
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	2
Do generalist CEOs engage in more tax avoidance than specialist CEOs?	2
Investor cognitive engagement with earnings information: evidence from pupillary response	2
Management control systems and innovation strategies in business-incubated start-ups	1
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	1
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	1
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	1
Earnings management by acquiring firms in cash mergers	1
Reducing partner risk: the effect of feedback timing and incentives	1
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations	1
The relation between conditional conservatism and managerial herding: evidence from M&A waves	1
The effect of natural disasters on big bath earnings management of banks: evidence from the 2005 US hurricane season	1
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	1
Credibility-enhancing tactics for social media corporate disclosures	1
Corporate tax avoidance and trade credit	1
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	1
Government influence and the use of taxable income in CEO compensation	1

The predictive ability of share-based compensation expense	1
Why do firms disclose analyst following on their corporate websites?	1
Non-Big 6 audit firms’ access to external resources through inter-organisational relationships	1
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	1
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	1
Standard precision and aggressive financial reporting: the influence of incentive horizon	1
IFRS convergence and international trade: evidence from China	1
The role of information asymmetry in closely-held firms’ tax and financial reporting choices	1
Beyond the street EPS surprise – when ‘other surprises’ matter in explaining earnings announcement returns	1
Opinion-shopping: firm versus partner-level evidence	1