OOIR: Observatory of International Research

Papers

(The median citation count of Australian Accounting Review is 2. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Editorial: Climate‐related Disclosures	62
Issue Information	47
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	44
	41
Nonfundamental‐Driven Price Shocks and Corporate Climate Risk Disclosure	35
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	30
	22
The Impact of Mandated Board Gender Diversity on Earnings Management: Evidence From California Senate Bill 826	21
Does Readability Improve Investors’ Understanding of Hedging Positions?	19
Issue Information	18
The Value‐relevance of Fair Value Measurement for Inventories	16
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	13
Values in Accounting	12
CEO Locality and Employment Stickiness	11
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	11
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics	11
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	10
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	10
CFO Power and Audit Quality	10
CSR‐Linked Compensation Contract and Audit Pricing	9
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	8
	8
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	7
Insights From Academic Research on IFRS 9: A Review of the Literature	7
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	6

On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	6
The Boundaries of Accounting	6
Issue Information	6
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective	5
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors	5
Non‐GAAP Earnings Disclosure and Trade Credit	5
The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility	5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership	5
	5
	5
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand	5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies	5
Does Climate Information Disclosure Affect Climate Risk Pricing in Bond Issuances?	5
From Reporting to Results: Applying Portfolio Regression for Green Revenue Reporting and Biodiversity Impact Reduction Strategies on the Cost of Capital	4
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers	4
Social Trust and the Disclosure of Letters to Shareholders	4
Internal Information Quality and Corporate Employment Decisions	4
Issue Information	4
Research on Application and Impact of IFRS 9 Financial Instruments	4
Issue Information	4
Auditor Response to Nonfinancial Disclosure Comparability	3
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	3
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?	3
Insights for Senior Accounting Managers	3
Issue Information	3
Accounting For Digital Assets	2
Societal Trust and Income Smoothing	2
	2
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	2
The Usefulness of Accounting Research	2
CEO Benevolence and Corporate Social Performance	2
The Impact of the Performance Gap on Corporate Biodiversity Disclosure	2
	2
Editorial	2
Tax Enforcement Independence and Firm Related‐Party Transactions: Evidence From a Quasi‐Natural Experiment	2
Top Management Team Education Experience Heterogeneity and Corporate Innovation: Evidence from China	2