OOIR: Observatory of International Research

Papers

(The TQCC of British Accounting Review is 6. 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 2020-11-01 to 2024-11-01.)

Article	Citations
Environmental, Social, and Governance (ESG) disclosure: A literature review	172
Stock market reactions to adverse ESG disclosure via media channels	133
Does the market value greenhouse gas emissions? Evidence from multi-country firm data	108
Does corporate eco-innovation affect stock price crash risk?	100
Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China	71
Do peer firms influence innovation?	52
Board gender composition and waste management: Cross-country evidence	50
Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms	39
An international study of carbon information asymmetry and independent carbon assurance	38
Environmental and financial performance in the European manufacturing sector: An analysis of extreme tail dependency	35
Inter-and intra-organizational stakeholder arrangements in carbon management accounting	31
The effect of corporate sustainability performance on leverage adjustments	30
Does accounting comparability affect corporate employment decision-making?	26
Are boards' risk management committees associated with firms’ environmental performance?	25
Explaining green bond issuance using survey evidence: Beyond the greenium	25
Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility?	25
Political sentiment and corporate social responsibility	25
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting	24
Stakeholders’ perceptions of factors affecting the credibility of sustainability reports	24
The undesirable effect of audit quality: Evidence from firm innovation	24
Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence	23
Accounting history and theorising about organisations	23
The role of multiple values in developing management accounting practices in hybrid organisations	22
Accounting conservatism and corporate social responsibility	22
Management of environmental and social risks and topics in the banking sector - An empirical investigation	22

Connecting earnings management to the real World:What happens in the black box of the boardroom?	21
The impact of religiosity on earnings quality: International evidence from the banking sector	21
Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement	20
COVID-19 profit warnings: Delivering bad news in a time of crisis	20
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	20
Going big, going small: A perspective on strategies for researching audit quality	19
Institutional investor ESG activism and exploratory green innovation: Unpacking the heterogeneous responses of family firms across intergenerational contexts	19
Does online interaction between firms and investors reduce stock price crash risk?	19
From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods	16
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	16
Narrative disclosure quality and the timeliness of goodwill impairments	15
External social networks and earnings management	15
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	14
Busy auditors, financial reporting timeliness and quality	14
Corporate social responsibility culture and international M&As	13
Investment decisions: The trade-off between economic and environmental objectives	13
Central supervision and earnings management: Quasi-experimental evidence from China	12
Does cooperation among women enhance or impede firm performance?	12
The curious case of Canadian corporate emissions valuation	12
How do auditor rotations affect key audit matters? Archival evidence from South African audits	12
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	12
The use of management accounting information by boards of directors to oversee strategy implementation	11
Green accounting and finance: Advancing research on environmental disclosure, value impacts and management control systems	11
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China	11
The moderating role of board gender diversity on the relationship between firm opacity and stock returns	10
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	10
Exploring accounting history and accounting in history	10
Does the effect of the annual year taboo exist? Empirical evidence from senior managers’ zodiac year and corporate inefficient investment	10
A shared boundary object: Financial innovation and engineering in Islamic financial institutions	10
Earnings management of target firms and deal premiums: The role of industry relatedness	10
Predicting industry sectors from financial statements: An illustration of machine learning in accounting research	9
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	9
Cross-border enforcement of securities laws and dividend payouts	9
Accounting practices and professional power dynamics during a crisis	9
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	9
Modern slavery and the accounting profession	9
The collapse of the FTX exchange: The end of cryptocurrency's age of innocence	8
Audit firm merger and the strategic response by large audit firms	8
Paupers, burial clubs and funeral insurance: Calculating moral panics	8
Let's have a relook at accountability	8
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	8
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	8
Local creative culture and audit fees	7
Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK	7
Making sense of employee satisfaction measurement – A technological frames of reference perspective	7
CDS trading and analyst optimism	7
Developing critical reflection: An integrated approach	7
Reporting accountant appointments and accounting restatements: Evidence from UK private companies	7
Hallmarks of Integrated Thinking	7
NGOs’ performance, governance, and accountability in the era of digital transformation	7

Distress risk anomaly and misvaluation	6
Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide	6
Hedge fund strategies, performance &diversification: A portfolio theory & stochastic discount factor approach	6
Bridging the divide: The rise of the Indian Accountant from 1900 to 1932	6
How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S.	6
Time, space and accounting at Nonantola Abbey (1350–1449)	6
The role of political elites in income tax system design and tax fairness	6
Does boardroom nationality affect the performance of UK insurers?	6
The blindfold witness? An accountant's response to slavery and atrocity in the Devil's Paradise	6
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	6
Sell-side equity analysts and equity sales: A study of interaction	6
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	6
When corporate culture matters: The case of stakeholder violations	6
Firm size and cost system sophistication: The role of firm age	6
Civil liberties and social and environmental information transparency: A global investigation of financial institutions	6
Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety	6