OOIR: Observatory of International Research

Papers

(The TQCC of British Accounting Review is 7. 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 2020-04-01 to 2024-04-01.)

Article	Citations
Should investors include Bitcoin in their portfolios? A portfolio theory approach	106
Stock market reactions to adverse ESG disclosure via media channels	81
Does corporate eco-innovation affect stock price crash risk?	79
Does the market value greenhouse gas emissions? Evidence from multi-country firm data	75
Environmental, Social, and Governance (ESG) disclosure: A literature review	73
Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China	55
Do peer firms influence innovation?	42
Materiality in an integrated reporting setting: Insights using an institutional logics framework	35
Board gender composition and waste management: Cross-country evidence	34
Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms	32
Inter-and intra-organizational stakeholder arrangements in carbon management accounting	29
Environmental and financial performance in the European manufacturing sector: An analysis of extreme tail dependency	28
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	27
The effect of corporate sustainability performance on leverage adjustments	22
The role and impact of professional accountancy associations on accounting education research: An international study	21
Does accounting comparability affect corporate employment decision-making?	20
Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms	19
The undesirable effect of audit quality: Evidence from firm innovation	19
Beauty is in the eye of the beholder: Research quality in accounting education	19
Stakeholders’ perceptions of factors affecting the credibility of sustainability reports	18
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting	18
Institutionalising multiple accountability logics in public services: Insights from Australia	18
Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement	18
Accounting history and theorising about organisations	18

Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility?	18
The role of multiple values in developing management accounting practices in hybrid organisations	17
The impact of religiosity on earnings quality: International evidence from the banking sector	17
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
Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence	16
Are boards' risk management committees associated with firms’ environmental performance?	16
Current issues in PhD supervision of accounting and finance students: Evidence from Australia and New Zealand	14
Explaining green bond issuance using survey evidence: Beyond the greenium	14
Risks from self-referential peer review echo chambers developing in research fields	14
Connecting earnings management to the real World:What happens in the black box of the boardroom?	13
Political sentiment and corporate social responsibility	13
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	12
Narrative disclosure quality and the timeliness of goodwill impairments	12
Accounting conservatism and corporate social responsibility	12
Central supervision and earnings management: Quasi-experimental evidence from China	12
The spillover effect of financial information in mergers and acquisitions	11
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	11
Limited investor attention, relative fundamental strength, and the cross-section of stock returns	10
Corporate social responsibility culture and international M&As	10
Going big, going small: A perspective on strategies for researching audit quality	10
External social networks and earnings management	10
Busy auditors, financial reporting timeliness and quality	10
From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods	10
The curious case of Canadian corporate emissions valuation	10
Exploring accounting history and accounting in history	9
Does cooperation among women enhance or impede firm performance?	9
Paupers, burial clubs and funeral insurance: Calculating moral panics	8
The moderating role of board gender diversity on the relationship between firm opacity and stock returns	8
Does the effect of the annual year taboo exist? Empirical evidence from senior managers’ zodiac year and corporate inefficient investment	8
Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting	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
Modern slavery and the accounting profession	7
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	7
The use of management accounting information by boards of directors to oversee strategy implementation	7
Earnings management of target firms and deal premiums: The role of industry relatedness	7
Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK	7
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	7
Cross-border enforcement of securities laws and dividend payouts	7
How do auditor rotations affect key audit matters? Archival evidence from South African audits	7
Accounting practices and professional power dynamics during a crisis	7