OOIR: Observatory of International Research

Papers

(The TQCC of British Accounting Review is 8. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Determinants and consequences of sales/production report issuance	480
The bright side of common ownership: Evidence from bank transparency	246
Understanding corporate governance in China	99
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	55
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	49
Bitcoin under the microscope	44
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	44
Does the market value the green credit performance of banks? Evidence from bank loan announcements	43
Languages and dividends	43
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	42
Carbon accounting for the translation of net-zero targets into business operations	42
When stimulus strikes: The predictive power of accruals after government stimulus packages	42
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	39
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	38
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	37
The geography of environmental regulation: Plant-level emissions data	34
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	29
Investor behavior around targeted liquidity announcements	29
Is bank diversification a linking channel between regulatory capital and bank value?	29
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	28
NGOs’ performance, governance, and accountability in the era of digital transformation	27
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	27
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	27
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	27
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	26

The price of corporate social irresponsibility in seasoned equity offerings: International evidence	26
Corporate social responsibility culture and international M&As	25
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	24
Does budget target setting lead managers to engage in unethical behavior for the organization?	24
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	23
Blockchain and earnings management: Evidence from the supply chain	22
Editorial: What have we learned about green and climate finance?	22
Do generalist CEOs reduce corporate default risk?	22
A real effect of climate-related shareholder proposals: Diversification	22
WITHDRAWN: Third-party auditor liability risk and trade credit policies	22
Firm size and cost system sophistication: The role of firm age	22
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	21
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	20
From debt breaches to employee safety: The hidden power of banking interventions	20
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	20
The impact of hedge fund activism on audit pricing	20
Hallmarks of Integrated Thinking	20
On professional destabilization and accounting self-regulation	19
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	19
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	19
WITHDRAWN: Key audit matters disclosures and informed traders	19
Climate risks and debt structure	18
Social media analysts, investor attention, and IPO underpricing	17
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	17
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	17
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	17
The impact of green regulation on cost stickiness	16
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	16
Green wave goes up the stream: Green innovation among supply chain partners	16
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	15
Auditor distraction: An unintended consequence of M&As	15
ESG controversies and external assurance: Examining their impact on firm value and image	15
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	15
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	14
Climate risk disclosures and auditor expertise	14
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	14
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	14
Long live the walking dead? Corporate tax avoidance and zombie firms in China	13
Information leakage prior to market switches and the importance of Nominated Advisers	13
Deposit insurance and credit union earnings opacity	13
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	13
Environmental externalities of corporate culture: Evidence from firm pollution	13
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	13
The economic and cultural motives of green price premium	12
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	12
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	12
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	12
Accounting practices and professional power dynamics during a crisis	12
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	12
Language diversity, social trust, and corporate environmental performance	12

Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	11
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	11
Dynamics of carbon risk, cost of debt and leverage adjustments	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
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	11
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	11
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	11
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	11
Why do banks acquire FinTech? The role of board cultural diversity	11
Asymmetric reactions of abnormal audit fees jump to credit rating changes	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
Exploring the acquisition behavior of penny stock firms	11
Accounting scholarship and the Majority World: A case of epistemic injustice	10
Social networks and venture capital investments around the world	10
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	10
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	10
Common auditors and relationship-specific investment in supplier-customer relationships	10
Editorial Board	10
Institutional mechanisms, ownership and bank risk-taking during crises	10
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	10
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	9
The impact of terrorist attacks and mass shootings on earnings management	9
Textual and AI-based analysis of climate disclosures: Evidence from the European energy sector	9
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	9
FinTech adoption in banks and their liquidity creation	9
Short-selling activities in the time of COVID-19	9
Editorial Board	9
Mandatory corporate social responsibility spending, family control, and the cost of debt	9
Bridging accounting and finance with entrepreneurship: Business and social perspectives	9
The role of political elites in income tax system design and tax fairness	9
How do women accounting and finance professors develop and leverage their capitals for career advancement?	9
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	8
Does board co-option affect corporate tax avoidance?	8
Earnings management of target firms and deal premiums: The role of industry relatedness	8
Smart defaults: Determining the number of default funds in a pension scheme	8
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	8