OOIR: Observatory of International Research

Papers

(The H4-Index of British Accounting Review is 27. 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
Determinants and consequences of sales/production report issuance	636
Languages and dividends	136
The bright side of common ownership: Evidence from bank transparency	76
Bitcoin under the microscope	59
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	58
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	54
Carbon accounting for the translation of net-zero targets into business operations	53
Understanding corporate governance in China	51
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	45
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	44
Does the market value the green credit performance of banks? Evidence from bank loan announcements	44
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	43
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	43
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	41
When stimulus strikes: The predictive power of accruals after government stimulus packages	37
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	36
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	36
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	35
Investor behavior around targeted liquidity announcements	33
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	32
The geography of environmental regulation: Plant-level emissions data	31
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	30
Is bank diversification a linking channel between regulatory capital and bank value?	30
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	29
NGOs’ performance, governance, and accountability in the era of digital transformation	29

Editorial Board	28
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	27