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 2021-05-01 to 2025-05-01.)

Article	Citations
The impact of the adoption of IFRS 11 on the comparability of accounting information	98
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	44
The determinants and value-relevance of voluntary disclosure of supply chain information	30
Multiple large shareholders and cost stickiness: evidence from China	22
Natural disasters and audit fees	19
Does every accounting issue need a solution?	19
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	15
‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view	14
CEO Facial masculinity and accounting conservatism	14
Reducing partner risk: the effect of feedback timing and incentives	12
Government influence and the use of taxable income in CEO compensation	12
The predictive ability of share-based compensation expense	11
The institutionalization of the balance sheet approach in standard setting	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
Corporate tax avoidance and trade credit	9
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	8
Accounting for intangible assets: suggested solutions	8
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	8
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	8
The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters	8
Corporate governance, firm strategy disclosure, and executive compensation	7
Thank you to reviewers	7
Capital market response to high quality annual reporting: evidence from UK annual report awards	7
‘The Covid-19 pandemic and management controls’ A practitioner view	7

Do local proxy advisors matter? – Evidence from Germany	6
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	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
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	6
Does a liability of foreignness in liquidity apply to US IPOs?	6
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	5
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective	5
The evolution of fair value measurement	5
Board attributes and companies’ choice of sustainability assurance providers	5
Accounting and Business Research – ESG themed issue	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4
Opinion-shopping: firm versus partner-level evidence	4
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	4
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	4
Credibility-enhancing tactics for social media corporate disclosures	3
Short selling pressure and tone management: evidence from regulation SHO	3
Discussion of ‘Accounting for intangible assets: suggested solutions’	3
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	3
The effect of boilerplate language on nonprofessional investors’ judgments	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
Performance measurement systems, hierarchical accountability and enabling control	3
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	3
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms	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
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	3
Private firm accounting: the European reporting environment, data and research perspectives	3
Preparers and the financial reporting system	2
Corporate philanthropy as a response to greater tax enforcement	2
Auditors’ self-assessment of engagement quality and the role of stakeholder priority	2
The role of information asymmetry in closely-held firms’ tax and financial reporting choices	2
‘Preparers and the financial reporting system’ – a practitioner view	2
Strategic alliances and analysts’ forecasting performance	2
Why do firms disclose analyst following on their corporate websites?	2
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'	2
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession	2
Thank you to reviewers	1
How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks	1
Introduction	1
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	1
On the meaning, importance and translation of ‘realised’	1
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations	1
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	1
Cost behaviour and reporting frequency during the COVID-19 outbreak	1
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	1
CEO charity involvement and corporate performance in promoting stakeholders’ interest	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

Standard precision and aggressive financial reporting: the influence of incentive horizon	1
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	1
Introduction	1
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum	1
Accounting in the Anthropocene: A roadmap for stewardship	1
Insurance: in or out of the ‘too difficult’ box?	1
Are family firms less audit-risky? Analysing audit fees, hours and rates	1
Does access to developed audit markets improve home audit quality? Evidence from China	1
Access to finance: adaptability and resilience during a global pandemic	1