OOIR: Observatory of International Research

Papers

(The TQCC of British Accounting Review is 5. 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 2021-02-01 to 2025-02-01.)

Article	Citations
Australia's divided accounting profession: The 1969 merger attempt and its legacy	232
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	163
Paupers, burial clubs and funeral insurance: Calculating moral panics	107
Does the effect of the annual year taboo exist? Empirical evidence from senior managers’ zodiac year and corporate inefficient investment	63
The effects of extreme high temperature spells on financial performance	57
Long live the walking dead? Corporate tax avoidance and zombie firms in China	32
We are under attack: Terrorist attacks and director turnover	31
Editorial Board	28
“Fly alone, die alone”? The clan and the production of tax expertise	25
Do investor reactions to merger announcements shape the writing of SEC filings?	25
High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China	24
Bitcoin under the microscope	24
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	24
Digital postcolonialism and NGO accountability during COVID-19: Evidence from the Gaza Strip	23
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	22
Sell-side equity analysts and equity sales: A study of interaction	22
Does the market value the green credit performance of banks? Evidence from bank loan announcements	22
High-quality assurance, ESG legitimacy threats and board effectiveness	21
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	21
Firstborn CEOs and credit ratings	21
Online judicial auction, loan availability, and corporate investment in China	20
Deposit insurance and credit union earnings opacity	20
From apathy to activism: Shareholder dissent on director's pay proposals and board effectiveness	17
Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure	16
Overlapping insiders and the method of payment in acquisitions: New tests and evidence on adverse selection	15

Curbing myopic R&D behavior: How private meetings serve as a channel	15
Management control systems, business financial literacy and financial leverage in business-incubated start-ups	14
Ripple effects of innovation: How does peer influence shape corporate innovation across countries?	14
The bright side of common ownership: Evidence from bank transparency	14
The validity of management accounting language games – A pragmatic constructive perspective	13
Family business origin and investment preference: An empirical study of imprinting theory	13
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	13
Editorial Board	13
Investment decisions: The trade-off between economic and environmental objectives	12
Making sense of employee satisfaction measurement – A technological frames of reference perspective	12
Understanding corporate governance in China	12
Accounting practices and professional power dynamics during a crisis	12
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	11
Languages and dividends	11
Determinants and consequences of sales/production report issuance	11
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	10
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting	10
Carbon accounting for the translation of net-zero targets into business operations	10
Does cooperation among women enhance or impede firm performance?	10
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	10
Human capital in the financial sector and corporate innovation: Evidence from China	10
WITHDRAWN: Political uncertainty, corporate social responsibility, and firm performance	9
Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]	9
Withdrawal notice to“ On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors” [YBARE(56/6) (2024) / 101371]	9
Beware of false prophets: Cybersecurity risk and strategic voluntary disclosure	9
Withdrawal notice to: <’ Political Uncertainty, Corporate Social Responsibility, and Firm Performance ‘><[YBARE(56/6) (2024) / 101467]>	9
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	9
Stakeholders’ perceptions of factors affecting the credibility of sustainability reports	8
Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870)	8
The genre of banking financial product information: The characters, the setting, the plot and the story	8
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	8
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	7
What’s in a shade? The market relevance of green bonds’ external reviews	7
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	7
Civil liberties and social and environmental information transparency: A global investigation of financial institutions	7
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	7
How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S.	7
Explaining green bond issuance using survey evidence: Beyond the greenium	7
NGOs’ performance, governance, and accountability in the era of digital transformation	7
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	7
Going big, going small: A perspective on strategies for researching audit quality	7
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork	6
Stock market reactions to adverse ESG disclosure via media channels	6
Why do banks acquire FinTech? The role of board cultural diversity	6
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	6
Asymmetric reactions of abnormal audit fees jump to credit rating changes	6
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	6
The geography of environmental regulation: Plant-level emissions data	6
Managerial risk-reducing incentives and social and exchange capital	6
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	6

Climate theory & managerial decisions on cross-border mergers	6
Accounting for heritage assets: Thomas Holloway's picture collection, 1881–2019	6
Political sentiment and corporate social responsibility	6
A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832	6
Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment	5
Dynamics of carbon risk, cost of debt and leverage adjustments	5
Investor behavior around targeted liquidity announcements	5
Lesson from stock price crash: Changes in managerial confidence and incentives	5
Narrative disclosure quality and the timeliness of goodwill impairments	5
Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity	5
Exploring the acquisition behavior of penny stock firms	5
Developing critical reflection: An integrated approach	5
Share pledging and corporate misconduct	5
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	5
Strategic forward-looking nonearnings disclosure and overinvestment	5
Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing	5
Validating implied cost of capital with realized returns by using alternative measures of cash-flow news	5