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 2022-06-01 to 2026-06-01.)

Article	Citations
The impact of the adoption of IFRS 11 on the comparability of accounting information	47
From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation	41
Standard setting for sustainability reporting	29
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	21
The effect of IFRS 9 on comparability	21
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	20
Natural disasters and audit fees	19
ESG disclosure and ESG performance of seeking-buyer companies	18
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	17
Does every accounting issue need a solution?	14
CEO Facial masculinity and accounting conservatism	14
Multiple large shareholders and cost stickiness: evidence from China	14
The predictive ability of share-based compensation expense	11
The institutionalization of the balance sheet approach in standard setting	11
Reducing partner risk: the effect of feedback timing and incentives	11
Government influence and the use of taxable income in CEO compensation	11
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	9
CEO compensation and earnings smoothing through R&D	9
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	8
‘The Covid-19 pandemic and management controls’ A practitioner view	8
Corporate tax avoidance and trade credit	8
Thank you to reviewers	8
Standard setting for sustainability reporting - A European perspective	8
Capital market response to high quality annual reporting: evidence from UK annual report awards	7
Managerial ability, ESG and credit ratings	7

Corporate governance, firm strategy disclosure, and executive compensation	7
Demand for sustainability disclosures: evidence from web-tracking data of CSRD reports	7
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	7
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	6
Does a liability of foreignness in liquidity apply to US IPOs?	6
The evolution of fair value measurement	6
Does auditor quality enhance CSR disclosure?	6
Board attributes and companies’ choice of sustainability assurance providers	6
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	6
Tax policy uncertainty and stock return volatility	5
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	4
Accounting and Business Research – ESG themed issue	4
Information acquisition and misreporting: a research note	4
Credibility-enhancing tactics for social media corporate disclosures	4