OOIR: Observatory of International Research

Papers

(The median citation count of Australian Accounting Review is 1. 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 2020-03-01 to 2024-03-01.)

Article	Citations
It's 2020: What is Accounting Today?	78
Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession	57
Prudential Application of IFRS 9: (Un)Fair Reporting in COVID‐19 Crisis for Banks Worldwide?!	21
Thirty Years of The Australian Accounting Review: A Bibliometric Analysis	20
Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports	18
Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia	18
Corporate Environmental Performance and Financial Distress: Evidence from Australia	17
Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions	17
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China	16
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	16
The Early‐life Political Event Experience of the Chair of the Board and the Firm's Innovation Decision	15
Accounting and First Nations: A Systematic Literature Review and Directions for Future Research	14
The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms	14
The IASB and Comparability of International Financial Reporting: Research Evidence and Implications	14
Digital Corporate Reporting: Research Developments and Implications	12
Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions	12
Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB	11
Are Accounting Programs Future‐ready? Employability Skills	10
Enhancing the Interface between Standard‐setters and Academic Research	10
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings	10
All in the Mind: Citizen Satisfaction and Financial Performance in the Victorian Local Government System	9
Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?	9
A Recent Survey of GHG Emissions Reporting and Assurance	8
Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS	8
Accounting For Digital Assets	7

Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review	7
Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules?	7
The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China	7
The Effect of Capitalising Operating Leases On Charities	6
Business Combinations under Common Control: Filling a Gap in IFRS Standards	6
Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?	6
Accounting for Intangible Assets: Thinking It Through	6
Recent Developments in Sustainability Reporting	5
Task Force on Climate‐related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series	4
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems	4
Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less	4
Management of Charitable Program Expense Ratios in the Charity Sector	4
Business Combinations under Common Control: A Controlling Entity Cost Approach	4
How the XRB Uses Research in Setting Accounting and Assurance Standards	4
An Evaluation of Business Model Disclosures in Integrated Reports	4
Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia	4
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	3
The Application of the Reporting Entity Concept by Australian Charities	3
Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9	3
Non‐GAAP Earnings Disclosure Trends in New Zealand	2
Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment	2
The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors	2
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	2
The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type	2
Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator	2
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	2
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	2
Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options	2
Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors	2
Shareholders’ Perception of Auditor Type and Timing of Auditor Engagement: Evidence from Auditor Ratification	2
Business Combinations under Common Control: Further Considerations	2
Going Concern Uncertainty: What Do Firms Disclose?	1
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	1
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	1
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations	1
Editorial: Using Academic Journals as a Conversation	1
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	1
Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements	1
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	1
Editorial	1
Pension Funding Regulations and Actuarial Gains and Losses	1
Accounting for Zoo Animals: It Is a Jungle Out There	1
Internal Information Quality and Corporate Employment Decisions	1
Editorial: Promoting the Usefulness of Research to Standard Setters	1
Impact of CLERP 9 Reforms: A Longitudinal Analysis	1
The Value‐relevance of Fair Value Measurement for Inventories	1
Issue Information	1
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia	1
Auditor Assignments and Audit Quality	1
Accounting for Corporate Human Rights: Literature Review and Future Insights	1

Some Prognostications: Artificial Intelligence and Accounting	1
Editorial: Evidence on APRA Proposals and Impact of COVID‐19 on Expected Credit Loss Accounting	1
Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework	1
Financial Literacy and Retirement Spending: A University Student Perspective	1
Does OCI Presentation for Equity Financial Assets Matter?	1
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	1