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 2021-08-01 to 2025-08-01.)

Article	Citations
Determinants and consequences of sales/production report issuance	404
The bright side of common ownership: Evidence from bank transparency	226
Bitcoin under the microscope	146
Languages and dividends	87
Carbon accounting for the translation of net-zero targets into business operations	83
Does the market value the green credit performance of banks? Evidence from bank loan announcements	50
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	45
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	39
Understanding corporate governance in China	38
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	38
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	37
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	37
When stimulus strikes: The predictive power of accruals after government stimulus packages	37
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	34
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	34
NGOs’ performance, governance, and accountability in the era of digital transformation	34
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	33
Investor behavior around targeted liquidity announcements	33
Is bank diversification a linking channel between regulatory capital and bank value?	27
The geography of environmental regulation: Plant-level emissions data	27
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	26
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	26
The effect of corporate sustainability performance on leverage adjustments	25
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	24
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	24

The price of corporate social irresponsibility in seasoned equity offerings: International evidence	23
Do generalist CEOs reduce corporate default risk?	23
A real effect of climate-related shareholder proposals: Diversification	22
Corporate social responsibility culture and international M&As	21
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	21
Does budget target setting lead managers to engage in unethical behavior for the organization?	21
Blockchain and earnings management: Evidence from the supply chain	21
Firm size and cost system sophistication: The role of firm age	20
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	20
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	20
WITHDRAWN: Key audit matters disclosures and informed traders	20
From debt breaches to employee safety: The hidden power of banking interventions	19
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	19
WITHDRAWN: Third-party auditor liability risk and trade credit policies	19
Hallmarks of Integrated Thinking	18
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	18
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	18
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	18
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	17
The impact of hedge fund activism on audit pricing	17
Do peer firms influence innovation?	17
Green Wave Goes up the Stream: Green Innovation Among Supply Chain Partners	15
Climate risks and debt structure	15
On professional destabilization and accounting self-regulation	15
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	14
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	14
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	14
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	14
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	14
The impact of green regulation on cost stickiness	14
Information leakage prior to market switches and the importance of Nominated Advisers	13
Climate risk disclosures and auditor expertise	13
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	13
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	13
ESG controversies and external assurance: Examining their impact on firm value and image	12
Auditor distraction: An unintended consequence of M&As	12
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	12
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	12
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	12
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	11
Accounting practices and professional power dynamics during a crisis	11
Does corporate eco-innovation affect stock price crash risk?	11
Deposit insurance and credit union earnings opacity	10
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	10
Long live the walking dead? Corporate tax avoidance and zombie firms in China	10
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	10
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	10
The economic and cultural motives of green price premium	10
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	10
Language diversity, social trust, and corporate environmental performance	10

Environmental externalities of corporate culture: Evidence from firm pollution	10
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	9
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	9
Dynamics of carbon risk, cost of debt and leverage adjustments	9
Asymmetric reactions of abnormal audit fees jump to credit rating changes	9
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	9
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	9
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	9
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	9
Exploring the acquisition behavior of penny stock firms	9
Why do banks acquire FinTech? The role of board cultural diversity	9
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	9
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	9
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	9
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	9
Social networks and venture capital investments around the world	8
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	8
Mandatory corporate social responsibility spending, family control, and the cost of debt	8
The role of political elites in income tax system design and tax fairness	8
Short-selling activities in the time of COVID-19	8
The impact of terrorist attacks and mass shootings on earnings management	8
Institutional mechanisms, ownership and bank risk-taking during crises	8
Accounting scholarship and the Majority World: A case of epistemic injustice	8
Editorial Board	8
FinTech adoption in banks and their liquidity creation	8
Bridging accounting and finance with entrepreneurship: Business and social perspectives	8
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	8
Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships	7
Editorial Board	7
Earnings management of target firms and deal premiums: The role of industry relatedness	7
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	7
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	7
How do women accounting and finance professors develop and leverage their capitals for career advancement?	7
Smart defaults: Determining the number of default funds in a pension scheme	7
Does online interaction between firms and investors reduce stock price crash risk?	7