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 2022-06-01 to 2026-06-01.)

Article	Citations
Editorial: Climate‐related Disclosures	60
Issue Information	45
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	41
	39
	32
Financial Literacy and Retirement Spending: A University Student Perspective	28
Does Readability Improve Investors’ Understanding of Hedging Positions?	20
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	16
Nonfundamental‐Driven Price Shocks and Corporate Climate Risk Disclosure	15
Issue Information	14
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	13
The Value‐relevance of Fair Value Measurement for Inventories	12
Values in Accounting	11
CEO Locality and Employment Stickiness	10
Going Concern Uncertainty: What Do Firms Disclose?	10
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	10
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics	10
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	9
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	9
CFO Power and Audit Quality	8
CSR‐Linked Compensation Contract and Audit Pricing	8
	7
Recent Developments in Sustainability Reporting	6
The Boundaries of Accounting	6
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	6

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	6
Insights From Academic Research on IFRS 9: A Review of the Literature	6
Issue Information	5
	5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies	5
Issue Information	5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership	5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	5
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	5
The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility	5
From Reporting to Results: Applying Portfolio Regression for Green Revenue Reporting and Biodiversity Impact Reduction Strategies on the Cost of Capital	4
Social Trust and the Disclosure of Letters to Shareholders	4
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand	4
Internal Information Quality and Corporate Employment Decisions	4
	4
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective	4
Issue Information	4
Research on Application and Impact of IFRS 9 Financial Instruments	4
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors	4
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	3
Insights for Senior Accounting Managers	3
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers	3
Issue Information	3
Accounting For Digital Assets	3
Issue Information	3
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?	3
	2
	2
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	2
Societal Trust and Income Smoothing	2
The Impact of the Performance Gap on Corporate Biodiversity Disclosure	2
CEO Benevolence and Corporate Social Performance	2
Editorial	2
	1
Good Governance	1
Accounting for Intangible Assets: Thinking It Through	1
The Roles of Australian Accounting Review	1
Tax Enforcement Independence and Firm Related‐Party Transactions: Evidence From a Quasi‐Natural Experiment	1
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia	1
Corporate Success	1
Issue Information	1
Issue Information	1
Top Management Team Education Experience Heterogeneity and Corporate Innovation: Evidence from China	1
	1