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 2021-02-01 to 2025-02-01.)

Article	Citations
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index	83
Thank you to reviewers	28
‘Does Every Accounting Issue Need a Solution?’ A practitioner view	25
Introduction	24
Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises	15
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG	15
Performance measurement systems, hierarchical accountability and enabling control	14
Private firm accounting: the European reporting environment, data and research perspectives	13
Shared continuing professional development courses and financial statement comparability	13
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms	12
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	10
Discussion of ‘Accounting for intangible assets: suggested solutions’	10
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms	9
The impact of the adoption of IFRS 11 on the comparability of accounting information	9
Board attributes and companies’ choice of sustainability assurance providers	7
Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany	7
Accounting in the Anthropocene: A roadmap for stewardship	7
Natural disasters and audit fees	6
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment	6
Accounting for resilience: the role of the accounting professions in promoting resilience	6
Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’	6
Introduction	6
Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850	6
‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view	6
Introduction	6

Multiple large shareholders and cost stickiness: evidence from China	5
‘Accounting in the Anthropocene’: A practitioner view	5
When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden	5
Why do accounting issues end up in the ‘too difficult’ box?	5
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective	5
Manipulative overconfidence and the cost of unbiased reporting	5
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	5
Insurance: in or out of the ‘too difficult’ box?	4
Disclosure of value-based performance measures: evidence from German listed firms	4
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	4
The effect of boilerplate language on nonprofessional investors’ judgments	4
The determinants and value-relevance of voluntary disclosure of supply chain information	4
When do firms highlight their effective tax rate?	4