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 2022-08-01 to 2026-08-01.)

Article	Citations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	59
The effect of IFRS 9 on comparability	34
Standard setting for sustainability reporting	23
From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation	23
Natural disasters and audit fees	19
Multiple large shareholders and cost stickiness: evidence from China	15
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	15
CEO Facial masculinity and accounting conservatism	12
ESG disclosure and ESG performance of seeking-buyer companies	12
Government influence and the use of taxable income in CEO compensation	11
Reducing partner risk: the effect of feedback timing and incentives	11
CEO compensation and earnings smoothing through R&D	11
The predictive ability of share-based compensation expense	10
The institutionalization of the balance sheet approach in standard setting	10
Standard setting for sustainability reporting - A European perspective	9
Corporate tax avoidance and trade credit	9
‘The Covid-19 pandemic and management controls’ A practitioner view	9
Thank you to reviewers	9
Demand for sustainability disclosures: evidence from web-tracking data of CSRD reports	8
Capital market response to high quality annual reporting: evidence from UK annual report awards	8
CEO gender, overconfidence, and reported data security breaches	8
Corporate governance, firm strategy disclosure, and executive compensation	8
Managerial ability, ESG and credit ratings	7
Does auditor quality enhance CSR disclosure?	6
The evolution of fair value measurement	6

Does a liability of foreignness in liquidity apply to US IPOs?	6
Tax policy uncertainty and stock return volatility	5
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	5
Cost management in the era of natural disasters	5
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	5
Short selling pressure and tone management: evidence from regulation SHO	4
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	4
Information acquisition and misreporting: a research note	4
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4
Board attributes and companies’ choice of sustainability assurance providers	4
The use of institutional theory in social and environmental accounting research: a critical review	4
Credibility-enhancing tactics for social media corporate disclosures	4
Accounting and Business Research – ESG themed issue	4
Legal liability and auditor reporting behavior: evidence from critical audit matters	3
Does ownership structure with multiple large shareholders affect credit ratings?	3
Business group affiliation and misreporting: evidence from Korean chaebols	3
Why do firms disclose analyst following on their corporate websites?	3
Preparers’ opposition to proposed standards: the ‘standard-setting defects’ argument	3
‘Audit failures: why they occur and some suggestions for reducing them' - A practitioner view	3
Strategic factors and the use of risk analysis techniques in strategic investment decisions	3
Introduction to the 2025 Accounting and Business Research International Accounting Policy Forum	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
Audit failures: why they occur and some suggestions for reducing them	3
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	2
CEO charity involvement and corporate performance in promoting stakeholders’ interest	2
On the meaning, importance and translation of ‘realised’	2
Necessity is the mother of invention: performance pressures, bricolage and control systems in startups	2
Strategic alliances and analysts’ forecasting performance	2
Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction	2
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	2
Are family firms less audit-risky? Analysing audit fees, hours and rates	2
Answer relevance in earnings conference calls	2
Lease accounting, leverage and leasing decisions	2
Thank you to reviewers	2
Cost behaviour and reporting frequency during the COVID-19 outbreak	2
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	2
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations	2
How does media sentiment influence the adjustment of tax avoidance?	2
How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks	2
Corporate philanthropy as a response to greater tax enforcement	2
Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum	2