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 2020-04-01 to 2024-04-01.)

Article	Citations
The art of conversation: the expanded audit report	64
The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers	35
Real effects of financial reporting and disclosure on innovation	29
Corporate social responsibility reporting in China: political, social and corporate influences	24
Private firm accounting: the European reporting environment, data and research perspectives	23
Reporting matters: the real effects of financial reporting on investing and financing decisions	20
Political corruption and annual report readability: evidence from the United States	20
Accounting for intangible assets: suggested solutions	17
The differential effect of accrual-based and real earnings management on audit fees: international evidence	17
Acting in the public interest: accounting for the vulnerable	15
The real effects of financial reporting on pay and incentives	13
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	13
CFO social ties to non-CEO senior managers and financial restatements	12
Big baths and CEO overconfidence	11
Accounting in the Anthropocene: A roadmap for stewardship	11
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession	10
Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts	10
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	9
Investor protection and audit fees: evidence from the E-interaction platform in China	9
Auditing research using Chinese data: what’s next?	9
‘The art of conversation: the expanded audit report’ – a practitioner view	9
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	8
Someone else’s problem? The IFRS enforcement field in Europe	8
Management control systems and innovation strategies in business-incubated start-ups	7
The Westernisation of a financial reporting enforcement system in an emerging economy	7

The role of institutional investors in post-earnings announcement drift: evidence from China	7
Industry competition and non-GAAP disclosures	7
The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations	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
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	6
The financial reporting system – what is it?	5
‘The real effects of a new revenue accounting standard’- a practitioner view	5
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	5
Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises	5
Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China	5
Controlling UK national museums and galleries: the pursuit of conflicting politico-economic and socio-cultural objectives	5
Does product market competition influence annual report readability?	4
CEO inside debt, income smoothing, and stock price informativeness	4
When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden	4
Accounting firms’ employee satisfaction and audit fees	4
Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?	4
The effect of boilerplate language on nonprofessional investors’ judgments	4
New business as a bargaining factor in audit pricing: evidence from emission trading schemes	4
Subjective performance evaluation and managerial work outcomes	4
Beg your pardon? The effect of communication costs on audit quality	3
Corporate tax avoidance and trade credit	3
CEO Facial masculinity and accounting conservatism	3
When do firms highlight their effective tax rate?	3
Preparers and the financial reporting system	3
Corporate social responsibility disclosure: a topic-based approach	3
Pay regulation – is more better?	3
Accounting, publicity and class conflict in Victorian Britain	3
The effect of enforcement action on audit fees and the audit reporting lag	3
Board attributes and companies’ choice of sustainability assurance providers	3
Capital budgeting and managerial empire building	3
Do professional risk funds affect audit quality?	3
Insurance: in or out of the ‘too difficult’ box?	3
Does every accounting issue need a solution?	3
Performance measurement systems, hierarchical accountability and enabling control	3
The determinants and value-relevance of voluntary disclosure of supply chain information	2
Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’	2
The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters	2
The role of information asymmetry in closely-held firms’ tax and financial reporting choices	2
Accounting for resilience: the role of the accounting professions in promoting resilience	2
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms	2
Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research	2
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	2
Do generalist CEOs engage in more tax avoidance than specialist CEOs?	2
Embedded value reporting quality and credit risk: evidence from life insurance companies	2
The impact of the adoption of IFRS 11 on the comparability of accounting information	2
Groupthink tendencies in top management teams and financial reporting fraud	2
Corporate philanthropy as a response to greater tax enforcement	2
‘Real effects of financial reporting and disclosure on innovation’– a practitioner view	2
IFRS convergence and international trade: evidence from China	1

‘Accounting in the Anthropocene’: A practitioner view	1
The Covid-19 pandemic and management controls	1
‘Acting in the public interest: accounting for the vulnerable’ – a practitioner view	1
Integrating contemporary accounting and international business research: progress so far and opportunities for the future	1
Discussion of ‘Accounting for intangible assets: suggested solutions’	1
Can mandatory dual audit reduce the cost of equity? Evidence from China	1
The minimum wage and corporate tax avoidance	1
Reducing partner risk: the effect of feedback timing and incentives	1
‘Preparers and the financial reporting system’ – a practitioner view	1
Short selling prior to going concern disclosures	1
Do local proxy advisors matter? – Evidence from Germany	1
Natural disasters and audit fees	1
Pension plans’ funded status volatility and corporate credit risk	1
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	1
Why do firms disclose analyst following on their corporate websites?	1
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	1
Does public scrutiny on corporate tax decisions affect directors? Effects of responsible (irresponsible) corporate tax practices on director reputation	1
‘Reporting Matters: the real effects of financial reporting on investing and financing decisions’ - a practitioner view	1
Disclosure of value-based performance measures: evidence from German listed firms	1
Special section editorial: Enforcement of financial reporting	1
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	1
Tax systems: adaptability and resilience during a global pandemic	1
The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report	1
Access to finance: adaptability and resilience during a global pandemic	1
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	1