Accounting and Business 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 2022-08-01 to 2026-08-01.)
ArticleCitations
Employee social media coverage and expected stock price crash risk: evidence from staggered initiation of employee reviews on Glassdoor59
The effect of IFRS 9 on comparability34
From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation23
Standard setting for sustainability reporting23
Natural disasters and audit fees19
‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view15
Multiple large shareholders and cost stickiness: evidence from China15
CEO Facial masculinity and accounting conservatism12
ESG disclosure and ESG performance of seeking-buyer companies12
CEO compensation and earnings smoothing through R&D11
Government influence and the use of taxable income in CEO compensation11
Reducing partner risk: the effect of feedback timing and incentives11
The institutionalization of the balance sheet approach in standard setting10
The predictive ability of share-based compensation expense10
Thank you to reviewers9
Standard setting for sustainability reporting - A European perspective9
Corporate tax avoidance and trade credit9
‘The Covid-19 pandemic and management controls’ A practitioner view9
CEO gender, overconfidence, and reported data security breaches8
Corporate governance, firm strategy disclosure, and executive compensation8
Demand for sustainability disclosures: evidence from web-tracking data of CSRD reports8
Capital market response to high quality annual reporting: evidence from UK annual report awards8
Managerial ability, ESG and credit ratings7
Does a liability of foreignness in liquidity apply to US IPOs?6
Does auditor quality enhance CSR disclosure?6
The evolution of fair value measurement6
Cost management in the era of natural disasters5
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China5
Tax policy uncertainty and stock return volatility5
Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty5
Board attributes and companies’ choice of sustainability assurance providers4
The use of institutional theory in social and environmental accounting research: a critical review4
Credibility-enhancing tactics for social media corporate disclosures4
Accounting and Business Research – ESG themed issue4
Short selling pressure and tone management: evidence from regulation SHO4
Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930)4
Information acquisition and misreporting: a research note4
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis4
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit4
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