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 2022-01-01 to 2026-01-01.)

Article	Citations
Determinants and consequences of sales/production report issuance	518
Bitcoin under the microscope	264
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	108
The bright side of common ownership: Evidence from bank transparency	61
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	50
Understanding corporate governance in China	49
Languages and dividends	47
Does the market value the green credit performance of banks? Evidence from bank loan announcements	47
Carbon accounting for the translation of net-zero targets into business operations	45
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	44
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	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
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	41
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	36
When stimulus strikes: The predictive power of accruals after government stimulus packages	33
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	32
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	32
The geography of environmental regulation: Plant-level emissions data	29
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	29
Investor behavior around targeted liquidity announcements	28
Is bank diversification a linking channel between regulatory capital and bank value?	28
NGOs’ performance, governance, and accountability in the era of digital transformation	27
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	27
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	27
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	26

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

Accounting practices and professional power dynamics during a crisis	12
Corrigendum to “Does audit Partner–Client relationship affect managerial tone? Evidence from earnings conference calls question and answer Sessions” [The British Accounting Review 101781]	12
Environmental externalities of corporate culture: Evidence from firm pollution	12
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	12
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	12
Language diversity, social trust, and corporate environmental performance	12
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	12
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	12
Asymmetric reactions of abnormal audit fees jump to credit rating changes	11
Mobile banking transaction volume and perceived service quality: A text analytics approach	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
Exploring the acquisition behavior of penny stock firms	11
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	11
Dynamics of carbon risk, cost of debt and leverage adjustments	11
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	11
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	11
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	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
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	11
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	10
The impact of terrorist attacks and mass shootings on earnings management	10
Bridging accounting and finance with entrepreneurship: Business and social perspectives	10
Editorial Board	10
Common auditors and relationship-specific investment in supplier-customer relationships	10
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
Mandatory corporate social responsibility spending, family control, and the cost of debt	10
Institutional mechanisms, ownership and bank risk-taking during crises	9
The role of political elites in income tax system design and tax fairness	9
FinTech adoption in banks and their liquidity creation	9
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	9
Editorial Board	9
Short-selling activities in the time of COVID-19	9
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	9
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	8
Does board co-option affect corporate tax avoidance?	8
Textual and AI-based analysis of climate disclosures: Evidence from the European energy sector	8
Smart defaults: Determining the number of default funds in a pension scheme	8