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 2021-05-01 to 2025-05-01.)

Article	Citations
The impact of the adoption of IFRS 11 on the comparability of accounting information	98
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view	44
The determinants and value-relevance of voluntary disclosure of supply chain information	30
Multiple large shareholders and cost stickiness: evidence from China	22
Natural disasters and audit fees	19
Does every accounting issue need a solution?	19
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view	15
‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view	14
CEO Facial masculinity and accounting conservatism	14
Government influence and the use of taxable income in CEO compensation	12
Reducing partner risk: the effect of feedback timing and incentives	12
The predictive ability of share-based compensation expense	11
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view	10
The institutionalization of the balance sheet approach in standard setting	10
Corporate tax avoidance and trade credit	9
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’	9
Accounting for intangible assets: suggested solutions	8
‘Insurance: in or out of the “too difficult” box?’ A practitioner view	8
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain	8
The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters	8
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk	8
Capital market response to high quality annual reporting: evidence from UK annual report awards	7
‘The Covid-19 pandemic and management controls’ A practitioner view	7
Corporate governance, firm strategy disclosure, and executive compensation	7
Thank you to reviewers	7

The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China	6
Does auditor quality enhance CSR disclosure?	6
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs	6
Does a liability of foreignness in liquidity apply to US IPOs?	6
Do local proxy advisors matter? – Evidence from Germany	6
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9	6
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty	5
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective	5
The evolution of fair value measurement	5
Board attributes and companies’ choice of sustainability assurance providers	5
Opinion-shopping: firm versus partner-level evidence	4
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?	4
The role of users’ engagement in shaping financial reporting: should activists target accounting more?	4
Accounting and Business Research – ESG themed issue	4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit	4