OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting and Finance is 25. 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.)

Article	Citations
Issue Information	99
	84
From natural language to accounting entries using a natural language processing method	75
Non‐executive directors and corporate risk‐taking: Evidence from China	51
Exit as governance: The effect of stock liquidity on firm productivity	46
Does Common Ownership Affect the Value of Cash Holdings?	45
The value of communication: Evidence from in‐depth investor relations management data	45
Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China	44
The effects of prevalence induced concept change on audit scepticism judgements	43
Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting	37
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	36
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	35
Carbon emissions and abnormal cash holdings	35
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	34
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	32
Can Employees Monitor Managers' Bad News Hoarding Behaviour? Evidence From Employee Stock Ownership	32
Community social capital and financial reporting quality in nonprofits	32
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	32
Government‐Initiated Corporate Social Responsibility and R&D Expenditure Stickiness: Evidence From the Targeted Poverty Alleviation Campaign	31
Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?	30
Corporate reputation and hedging activities	28
Does reputation matter? Evidence on spatial competition in China's bond market	28
Technology Equity and Enterprise Innovation—Perspectives on Entire Innovation Chain	26
The Lifecycle of Typical IPOs : The Characteristics of Surviving Firms	26
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	25

Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	25
Issue Information	25