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 2022-05-01 to 2026-05-01.)

Article	Citations
Editorial: Climate‐related Disclosures	60
Issue Information	58
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	43
	41
	38
Financial Literacy and Retirement Spending: A University Student Perspective	32
Nonfundamental‐Driven Price Shocks and Corporate Climate Risk Disclosure	28
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	20
Does Readability Improve Investors’ Understanding of Hedging Positions?	14
Issue Information	14
The Value‐relevance of Fair Value Measurement for Inventories	13
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	12
Values in Accounting	12
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	11
Going Concern Uncertainty: What Do Firms Disclose?	10
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics	10
CEO Locality and Employment Stickiness	10
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	9
CSR‐Linked Compensation Contract and Audit Pricing	9
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol	9
CFO Power and Audit Quality	8
Insights From Academic Research on IFRS 9: A Review of the Literature	7
	7
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	6
Recent Developments in Sustainability Reporting	6

The Boundaries of Accounting	6
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	6
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	6
	5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	5
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership	5
Issue Information	5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies	5
Issue Information	5
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors	4
Social Trust and the Disclosure of Letters to Shareholders	4
	4
The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility	4
Research on Application and Impact of IFRS 9 Financial Instruments	4
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand	4
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective	4
Internal Information Quality and Corporate Employment Decisions	4
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?	3
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers	3
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China	3
Issue Information	3
Issue Information	3
Insights for Senior Accounting Managers	3
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	3
Issue Information	3
Societal Trust and Income Smoothing	2
	2
	2
Accounting For Digital Assets	2
The Impact of the Performance Gap on Corporate Biodiversity Disclosure	2
CEO Benevolence and Corporate Social Performance	2
Editorial	2
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	2