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 2021-11-01 to 2025-11-01.)

Article	Citations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor	54
The effect of IFRS 9 on comparability	25
The impact of the adoption of IFRS 11 on the comparability of accounting information	22
Standard setting for sustainability reporting	21
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	18
Multiple large shareholders and cost stickiness: evidence from China	15
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	14
Natural disasters and audit fees	14
The institutionalization of the balance sheet approach in standard setting	12
The determinants and value-relevance of voluntary disclosure of supply chain information	12
Does every accounting issue need a solution?	12
Reducing partner risk: the effect of feedback timing and incentives	11
Government influence and the use of taxable income in CEO compensation	11
CEO Facial masculinity and accounting conservatism	11
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	10
The predictive ability of share-based compensation expense	10
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	9
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	9
Standard setting for sustainability reporting - A European perspective	8
Does auditor quality enhance CSR disclosure?	7
Corporate tax avoidance and trade credit	7
‘The Covid-19 pandemic and management controls’ A practitioner view	7
Thank you to reviewers	7
Capital market response to high quality annual reporting: evidence from UK annual report awards	7
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	7

How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	6
Does a liability of foreignness in liquidity apply to US IPOs?	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
Corporate governance, firm strategy disclosure, and executive compensation	6
The evolution of fair value measurement	6
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	6
Managerial ability, ESG and credit ratings	6
Accounting and Business Research – ESG themed issue	5
Tax policy uncertainty and stock return volatility	5
Board attributes and companies’ choice of sustainability assurance providers	5
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4
Credibility-enhancing tactics for social media corporate disclosures	4
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	4