OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting and Finance is 24. 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
Issue Information	120
	93
From natural language to accounting entries using a natural language processing method	74
Non‐executive directors and corporate risk‐taking: Evidence from China	72
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	47
Community social capital and financial reporting quality in nonprofits	42
The value of communication: Evidence from in‐depth investor relations management data	40
Exit as governance: The effect of stock liquidity on firm productivity	40
Does Common Ownership Affect the Value of Cash Holdings?	37
Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China	35
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	34
The effects of prevalence induced concept change on audit scepticism judgements	34
Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting	33
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	32
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	30
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	30
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	30
Carbon emissions and abnormal cash holdings	30
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	29
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	29
Government‐Initiated Corporate Social Responsibility and R&D Expenditure Stickiness: Evidence From the Targeted Poverty Alleviation Campaign	27
Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?	27
Corporate reputation and hedging activities	25
Does reputation matter? Evidence on spatial competition in China's bond market	25
Technology Equity and Enterprise Innovation—Perspectives on Entire Innovation Chain	24