OOIR: Observatory of International Research

Papers

(The TQCC of Spanish Journal of Finance and Accounting-Revista Espanola de Financia is 2. 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 use of “public interest” and “public good” as a rationale for corporate reporting in the European Union	48
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises	11
Untangling the relationship between government procurement and internal control quality: an empirical study in China	11
Performance evaluation with security-level holdings: a study of government bond funds in Southern Europe during the Euro debt crisis	7
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors	6
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting	6
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis	5
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices	4
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals	4
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran	4
Influence of sticky costs in levels of asymmetry costs: an analysis of the cost behaviour of listed companies in Colombia	4
Day-of-the-week effect on stock market returns, volatility, and skewness	3
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements	3
Family power in the boardroom: Is it counterbalanced by other large shareholders?	3
Do successive performance matter for tone management? Evidence from China	3
Dynamic connectedness between modern investment assets and equity markets: portfolio hedging strategies	2
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors	2
Dynamic analysis of calendar anomalies in cryptocurrency markets: evidences of adaptive market hypothesis	2
Recent evolution and growth of AI and advanced technologies in accounting and finance: systematic review and bibliometric analysis	2
Loan diversification and Net Interest Margins in Asia: does global uncertainty matter?	2
The moderating role of adopting SDGs on the effective tax rate: the case of Spanish SMEs	2
The asymmetry of cost behaviour and green innovation: the moderating effect of government subsidies	2