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 2021-11-01 to 2025-11-01.)

Article	Citations
Editorial: Climate‐related Disclosures	53
Issue Information	47
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	37
	31
	29
	28
Financial Literacy and Retirement Spending: A University Student Perspective	27
Does Readability Improve Investors’ Understanding of Hedging Positions?	26
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	26
The Value‐relevance of Fair Value Measurement for Inventories	21
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	19
CEO Locality and Employment Stickiness	15
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	14
Values in Accounting	14
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics	13
Going Concern Uncertainty: What Do Firms Disclose?	13
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	12
CFO Power and Audit Quality	9
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	8
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	7
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	7
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	7
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness	7
Recent Developments in Sustainability Reporting	7
	7

The Boundaries of Accounting	7
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	7
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations	6
Issue Information	6
Issue Information	6
	5
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors	5
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand	5
The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility	5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies	5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership	5
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective	5
	4
Social Trust and the Disclosure of Letters to Shareholders	4
Corporate Environmental Performance and Financial Distress: Evidence from Australia	4
Research on Application and Impact of IFRS 9 Financial Instruments	4
Internal Information Quality and Corporate Employment Decisions	3
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers	3
Issue Information	3
Issue Information	3
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review	3
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?	3
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China	3
Issue Information	3
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings	3
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	3
Societal Trust and Income Smoothing	2
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	2
Insights for Senior Accounting Managers	2
Editorial	2
CEO Benevolence and Corporate Social Performance	2
Accounting For Digital Assets	2
	2
Top Management Team Education Experience Heterogeneity and Corporate Innovation: Evidence from China	1
Issue Information	1
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia	1
Editorial	1
Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements	1
	1
Tax Enforcement Independence and Firm Related‐Party Transactions: Evidence From a Quasi‐Natural Experiment	1
A Recent Survey of GHG Emissions Reporting and Assurance	1
Accounting for Intangible Assets: Thinking It Through	1
Issue Information	1
	1
The Impact of the Performance Gap on Corporate Biodiversity Disclosure	1
Good Governance	1
Issue Information	1
	1