OOIR: Observatory of International Research

Papers

(The TQCC of British Accounting Review is 10. 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
Determinants and consequences of sales/production report issuance	693
Bitcoin under the microscope	144
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	82
Languages and dividends	63
Does the market value the green credit performance of banks? Evidence from bank loan announcements	62
Carbon accounting for the translation of net-zero targets into business operations	58
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	56
The bright side of common ownership: Evidence from bank transparency	55
Understanding corporate governance in China	54
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	49
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	48
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	47
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	45
When stimulus strikes: The predictive power of accruals after government stimulus packages	44
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	43
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	40
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	40
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	39
Investor behavior around targeted liquidity announcements	38
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	37
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	36
The geography of environmental regulation: Plant-level emissions data	34
NGOs’ performance, governance, and accountability in the era of digital transformation	33
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	33
Do Government Subsidies Affect Analyst Forecast Accuracy?	32

The power of ESG optimism: How Robinhood investors respond in real time	32
Editorial: What have we learned about green and climate finance?	29
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	29
A real effect of climate-related shareholder proposals: Diversification	29
Editorial Board	28
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	27
Blockchain and earnings management: Evidence from the supply chain	27
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	26
Do generalist CEOs reduce corporate default risk?	26
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	26
Does budget target setting lead managers to engage in unethical behavior for the organization?	26
Do managers care about analyst attention to ESG?	25
The impact of hedge fund activism on audit pricing	25
WITHDRAWN: Third-party auditor liability risk and trade credit policies	24
WITHDRAWN: Key audit matters disclosures and informed traders	23
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	23
On professional destabilization and accounting self-regulation	22
From debt breaches to employee safety: The hidden power of banking interventions	21
Hallmarks of Integrated Thinking	21
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	21
Editorial networks, geography, and social responsibility: Alternative finance and the limits of finance	21
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	21
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	21
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	20
The impact of green regulation on cost stickiness	19
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	19
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	19
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	19
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	19
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	19
Green wave goes up the stream: Green innovation among supply chain partners	18
Climate risks and debt structure	18
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	18
Information-processing gap and insider trading profitability: Evidence from the XBRL mandate	18
Social media analysts, investor attention, and IPO underpricing	18
Auditor distraction: An unintended consequence of M&As	17
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	17
From bytes to bucks: The influence of social media commentary on private placements in Chinese listed companies	17
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	17
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	16
Information leakage prior to market switches and the importance of Nominated Advisers	16
Climate risk disclosures and auditor expertise	16
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	16
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	16
Editorial Board	16
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	15
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	15
Corrigendum to “Does audit Partner–Client relationship affect managerial tone? Evidence from earnings conference calls question and answer Sessions” [The British Accounting Review 101781]	15
The economic and cultural motives of green price premium	15
Language diversity, social trust, and corporate environmental performance	15

ESG controversies and external assurance: Examining their impact on firm value and image	15
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	15
Editorial: Special Issue New challenges in governance, sustainability and accountability of universities	15
Deposit insurance and credit union earnings opacity	15
Technical talk in bitcoin and equity	15
Environmental externalities of corporate culture: Evidence from firm pollution	15
Long live the walking dead? Corporate tax avoidance and zombie firms in China	14
Exploring the acquisition behavior of penny stock firms	14
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	14
Dynamics of carbon risk, cost of debt and leverage adjustments	14
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	13
The impact of integrated thinking on firm value: An international perspective	13
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	13
Predicting financial distress using textual risk disclosures in annual reports: How and what risks are disclosed?	13
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	13
Why do banks acquire FinTech? The role of board cultural diversity	12
Mobile banking transaction volume and perceived service quality: A text analytics approach	12
Social networks and venture capital investments around the world	12
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	12
Accounting as capital and field of struggle: Symbolic power and labour relations in municipal government	12
Editorial Board	12
Asymmetric reactions of abnormal audit fees jump to credit rating changes	12
The impact of diversification on industry effects in firm profitability forecasting	12
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	12
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	11
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	11
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	11
Institutional mechanisms, ownership and bank risk-taking during crises	11
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	11
Short-selling activities in the time of COVID-19	11
The costs of being stuck in traffic: Evidence from debt contracting	11
Bridging accounting and finance with entrepreneurship: Business and social perspectives	11
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	11
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	11
Editorial Board	11
The impact of terrorist attacks and mass shootings on earnings management	10
FinTech adoption in banks and their liquidity creation	10
The role of political elites in income tax system design and tax fairness	10
Accounting scholarship and the Majority World: A case of epistemic injustice	10
Mandatory corporate social responsibility spending, family control, and the cost of debt	10
Isn't it ironic? The unintended consequences of audit firm efforts to increase auditor awareness of blockchain	10
Common auditors and relationship-specific investment in supplier-customer relationships	10
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	10