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 2022-01-01 to 2026-01-01.)

Article	Citations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	28
The effect of IFRS 9 on comparability	25
Standard setting for sustainability reporting	18
The impact of the adoption of IFRS 11 on the comparability of accounting information	18
From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation	17
Natural disasters and audit fees	15
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	15
Does every accounting issue need a solution?	15
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	15
The determinants and value-relevance of voluntary disclosure of supply chain information	14
The institutionalization of the balance sheet approach in standard setting	13
Multiple large shareholders and cost stickiness: evidence from China	13
Reducing partner risk: the effect of feedback timing and incentives	12
Government influence and the use of taxable income in CEO compensation	11
The predictive ability of share-based compensation expense	11
CEO Facial masculinity and accounting conservatism	10
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	9
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	9
Corporate tax avoidance and trade credit	8
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	8
Standard setting for sustainability reporting - A European perspective	8
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	8
‘The Covid-19 pandemic and management controls’ A practitioner view	7
Thank you to reviewers	7
Corporate governance, firm strategy disclosure, and executive compensation	7

How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	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
Does auditor quality enhance CSR disclosure?	6
Managerial ability, ESG and credit ratings	6
Does a liability of foreignness in liquidity apply to US IPOs?	6
Capital market response to high quality annual reporting: evidence from UK annual report awards	6
The evolution of fair value measurement	5
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	5
Accounting and Business Research – ESG themed issue	4
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	4
Tax policy uncertainty and stock return volatility	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4
Board attributes and companies’ choice of sustainability assurance providers	4
Credibility-enhancing tactics for social media corporate disclosures	4
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis	3
Short selling pressure and tone management: evidence from regulation SHO	3
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	3
Accounting firms’ employee satisfaction and audit fees	3
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance	3
The use of institutional theory in social and environmental accounting research: a critical review	3
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
Strategic factors and the use of risk analysis techniques in strategic investment decisions	2
Introduction to the 2025 Accounting and Business Research International Accounting Policy Forum	2
Corporate philanthropy as a response to greater tax enforcement	2
Strategic alliances and analysts’ forecasting performance	2
Why do firms disclose analyst following on their corporate websites?	2
What determines managers' use of subjective performance information?	2
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	2
Audit failures: why they occur and some suggestions for reducing them	2
Business group affiliation and misreporting: evidence from Korean chaebols	2
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	2
Thank you to reviewers	2
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	2
The importance of sell-side analysts’ specialised education in technical sectors: evidence from the chemical manufacturing industry	2
‘Audit failures: why they occur and some suggestions for reducing them' - A practitioner view	2
Necessity is the mother of invention: performance pressures, bricolage and control systems in startups	2
Auditors’ self-assessment of engagement quality and the role of stakeholder priority	2
How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks	2
Insurance: in or out of the ‘too difficult’ box?	1
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	1
Cost behaviour and reporting frequency during the COVID-19 outbreak	1
Accounting in the Anthropocene: A roadmap for stewardship	1
On the meaning, importance and translation of ‘realised’	1
Accounting is the language of sustainability: a measurement framework for carbon accounting	1
Book-tax difference consistency and audit pricing	1
Do managers withhold information in high-uncertainty periods? Evidence from COVID-19 disclosures in 10-Q filings	1
CEO charity involvement and corporate performance in promoting stakeholders’ interest	1
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum	1

Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction	1
Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry	1
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations	1
Are family firms less audit-risky? Analysing audit fees, hours and rates	1
The impact of the JOBS act on the costs of going public: evidence from long-term audit costs	1
Access to finance: adaptability and resilience during a global pandemic	1
Cooperatives’ ‘one-shareholder-one-vote’ principle and financial reporting quality	1
Why do accounting issues end up in the ‘too difficult’ box?	1
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	1
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	1
Introduction	1
Corporate social responsibility disclosure: a topic-based approach	1
Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’	1
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	1