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 2021-08-01 to 2025-08-01.)

Article	Citations
Managers’ presentation preferences for aggregation: the role of internal reporting outcome, purpose, and Machiavellianism	32
Governance, human capital and politicization of Spanish banks	17
Supplier concentration, market power and R&D investment	15
Management expectations and operating cost responses to COVID-19: a study of Chinese listed enterprises	8
Untangling the relationship between government procurement and internal control quality: an empirical study in China	6
Family owners and the appointment of family and non-family women directors. Where is the ownership point where preferences change?	5
Margin trading system as stock market stabiliser: evidence based on CSI 300 index	4
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis	4
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors	4
From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting	4
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran	3
Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure	3
Day-of-the-week effect on stock market returns, volatility, and skewness	3
Family power in the boardroom: Is it counterbalanced by other large shareholders?	3
Unveiling the moderating role of non-financial reporting in the nexus of digitalization and sustainable development goals	3
Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices	3
The impact of CEO’s attributes on R&D intensity and ESG practices	3
The Nordic nomination committee and board tenure: an empirical investigation	2
Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements	2
Do successive performance matter for tone management? Evidence from China	2
Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors	2
The transfer of accounting technologies within a religious order: the case of the Monastery of Silos (Spain) in the nineteenth century	2
Long memory linkages amongst Latin American stock markets. A fractional cointegration approach	2