OOIR: Observatory of International Research

Papers

(The TQCC of Accounting and Business Research is 4. 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 2020-11-01 to 2024-11-01.)

Article	Citations
The art of conversation: the expanded audit report	80
Private firm accounting: the European reporting environment, data and research perspectives	28
Accounting for intangible assets: suggested solutions	24
The differential effect of accrual-based and real earnings management on audit fees: international evidence	24
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	15
Accounting in the Anthropocene: A roadmap for stewardship	15
Investor protection and audit fees: evidence from the E-interaction platform in China	14
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession	13
Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts	12
Management control systems and innovation strategies in business-incubated start-ups	12
‘The art of conversation: the expanded audit report’ – a practitioner view	10
Accounting standards: the ‘too difficult’ box – the next big accounting issue?	10
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	9
The financial reporting system – what is it?	7
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	7
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	7
The determinants and value-relevance of voluntary disclosure of supply chain information	7
Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market	6
The effect of boilerplate language on nonprofessional investors’ judgments	6
When do firms highlight their effective tax rate?	6
Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises	6
Corporate tax avoidance and trade credit	6
Why do accounting issues end up in the ‘too difficult’ box?	6
Insurance: in or out of the ‘too difficult’ box?	5
New business as a bargaining factor in audit pricing: evidence from emission trading schemes	5

Does every accounting issue need a solution?	5
Board attributes and companies’ choice of sustainability assurance providers	5
Controlling UK national museums and galleries: the pursuit of conflicting politico-economic and socio-cultural objectives	5
When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden	5
Does product market competition influence annual report readability?	5
Subjective performance evaluation and managerial work outcomes	5
Groupthink tendencies in top management teams and financial reporting fraud	4
CEO Facial masculinity and accounting conservatism	4
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms	4
Corporate social responsibility disclosure: a topic-based approach	4
Accounting for resilience: the role of the accounting professions in promoting resilience	4
Performance measurement systems, hierarchical accountability and enabling control	4
Accounting firms’ employee satisfaction and audit fees	4
Corporate philanthropy as a response to greater tax enforcement	4
Preparers and the financial reporting system	4