OOIR: Observatory of International Research

Papers

(The median citation count of British Accounting Review is 3. 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 2020-03-01 to 2024-03-01.)

Article	Citations
Should investors include Bitcoin in their portfolios? A portfolio theory approach	101
European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016	79
Stock market reactions to adverse ESG disclosure via media channels	78
Does corporate eco-innovation affect stock price crash risk?	74
Climate governance effects on carbon disclosure and performance	69
Does the market value greenhouse gas emissions? Evidence from multi-country firm data	68
Environmental, Social, and Governance (ESG) disclosure: A literature review	61
Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China	53
Do peer firms influence innovation?	40
Materiality in an integrated reporting setting: Insights using an institutional logics framework	34
Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms	31
Board gender composition and waste management: Cross-country evidence	31
Environmental and financial performance in the European manufacturing sector: An analysis of extreme tail dependency	27
Inter-and intra-organizational stakeholder arrangements in carbon management accounting	27
Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia	27
An international study of carbon information asymmetry and independent carbon assurance	25
Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers	24
A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council	22
The effect of corporate sustainability performance on leverage adjustments	20
Beauty is in the eye of the beholder: Research quality in accounting education	19
Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms	19
Does accounting comparability affect corporate employment decision-making?	19
The role and impact of professional accountancy associations on accounting education research: An international study	19
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting	18
Accounting history and theorising about organisations	18

COVID-19 profit warnings: Delivering bad news in a time of crisis	17
Management of environmental and social risks and topics in the banking sector - An empirical investigation	17
The undesirable effect of audit quality: Evidence from firm innovation	17
Institutionalising multiple accountability logics in public services: Insights from Australia	17
The role of multiple values in developing management accounting practices in hybrid organisations	17
Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility?	17
Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors	16
Stakeholders’ perceptions of factors affecting the credibility of sustainability reports	16
The impact of religiosity on earnings quality: International evidence from the banking sector	16
Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement	16
Are boards' risk management committees associated with firms’ environmental performance?	14
Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence	14
Risks from self-referential peer review echo chambers developing in research fields	14
Current issues in PhD supervision of accounting and finance students: Evidence from Australia and New Zealand	14
Political sentiment and corporate social responsibility	13
Connecting earnings management to the real World:What happens in the black box of the boardroom?	12
Central supervision and earnings management: Quasi-experimental evidence from China	12
Narrative disclosure quality and the timeliness of goodwill impairments	11
The spillover effect of financial information in mergers and acquisitions	11
Accounting conservatism and corporate social responsibility	11
From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods	10
Limited investor attention, relative fundamental strength, and the cross-section of stock returns	10
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	10
Boundary-work in management accounting: The case of hybrid professionalism	9
Busy auditors, financial reporting timeliness and quality	9
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	9
External social networks and earnings management	9
Going big, going small: A perspective on strategies for researching audit quality	9
Exploring accounting history and accounting in history	9
Explaining green bond issuance using survey evidence: Beyond the greenium	9
Rethinking the Career Anchors Inventory framework with insights from a finance transformation field study	8
Do corporate press releases drive media coverage?	8
Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting	8
Corporate social responsibility culture and international M&As	8
Investment decisions: The trade-off between economic and environmental objectives	8
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China	8
The curious case of Canadian corporate emissions valuation	8
Paupers, burial clubs and funeral insurance: Calculating moral panics	8
Cross-border enforcement of securities laws and dividend payouts	7
Does cooperation among women enhance or impede firm performance?	7
How do auditor rotations affect key audit matters? Archival evidence from South African audits	7
Earnings management of target firms and deal premiums: The role of industry relatedness	7
The use of management accounting information by boards of directors to oversee strategy implementation	7
The moderating role of board gender diversity on the relationship between firm opacity and stock returns	6
Reporting accountant appointments and accounting restatements: Evidence from UK private companies	6
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	6
Accounting practices and professional power dynamics during a crisis	6
Green accounting and finance: Advancing research on environmental disclosure, value impacts and management control systems	6
Predicting industry sectors from financial statements: An illustration of machine learning in accounting research	6
Modern slavery and the accounting profession	6

Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	6
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	6
The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era	6
Auditor sanction and reputation damage: Evidence from changes in non-client-company directorships	6
Does online interaction between firms and investors reduce stock price crash risk?	6
Firm size and cost system sophistication: The role of firm age	6
Does the effect of the annual year taboo exist? Empirical evidence from senior managers’ zodiac year and corporate inefficient investment	6
Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK	5
The blindfold witness? An accountant's response to slavery and atrocity in the Devil's Paradise	5
Do minority acquisitions transfer better corporate governance practices? An analysis of UK's cross-border minority investments	5
Hedge fund strategies, performance &diversification: A portfolio theory & stochastic discount factor approach	5
Making sense of employee satisfaction measurement – A technological frames of reference perspective	5
A shared boundary object: Financial innovation and engineering in Islamic financial institutions	5
Audit firm merger and the strategic response by large audit firms	5
Developing critical reflection: An integrated approach	5
Time, space and accounting at Nonantola Abbey (1350–1449)	5
Bridging the divide: The rise of the Indian Accountant from 1900 to 1932	4
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	4
Does boardroom nationality affect the performance of UK insurers?	4
A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832	4
Australia's divided accounting profession: The 1969 merger attempt and its legacy	4
A conceptual model of accountants' communication inside not-for-profit organisations	4
The role of political elites in income tax system design and tax fairness	4
The collapse of the FTX exchange: The end of cryptocurrency's age of innocence	4
Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870)	4
CDS trading and analyst optimism	4
Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide	4
Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing	4
Sell-side equity analysts and equity sales: A study of interaction	4
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	3
Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?	3
Social network, corporate governance, and rent extraction in CEO compensation: Evidence from spatial econometric models	3
NGOs’ performance, governance, and accountability in the era of digital transformation	3
Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety	3
Hallmarks of Integrated Thinking	3
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	3
Civil liberties and social and environmental information transparency: A global investigation of financial institutions	3
Distress risk anomaly and misvaluation	3
Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank	3
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	3
EMBAs perceived usefulness of academic research for student learning and use in practice	3