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 2021-09-01 to 2025-09-01.)

Article	Citations
Editorial: Climate‐related Disclosures	51
Issue Information	43
Tax Haven Use and Related‐Party Transactions: Evidence from Australia	35
	29
	29
Does Readability Improve Investors’ Understanding of Hedging Positions?	27
	24
Financial Literacy and Retirement Spending: A University Student Perspective	23
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	21
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	19
The Value‐relevance of Fair Value Measurement for Inventories	16
CEO Locality and Employment Stickiness	14
Values in Accounting	14
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate	12
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	11
CFO Power and Audit Quality	11
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders	8
	7
Going Concern Uncertainty: What Do Firms Disclose?	7
Recent Developments in Sustainability Reporting	7
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	6
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals	6
Business Combinations under Common Control: Further Considerations	6
Business Combinations under Common Control: Filling a Gap in IFRS Standards	6

Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness	5
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies	5
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal	5
The Boundaries of Accounting	5
Issue Information	5
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda	5
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations	5
Issue Information	5
The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility	4
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective	4
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand	4
	4
Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors	4
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership	4
Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors	4
	3
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China	3
Corporate Environmental Performance and Financial Distress: Evidence from Australia	3
Internal Information Quality and Corporate Employment Decisions	3
Research on Application and Impact of IFRS 9 Financial Instruments	3
Social Trust and the Disclosure of Letters to Shareholders	3
	3
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	2
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings	2
Societal Trust and Income Smoothing	2
Issue Information	2
The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers	2
Insights for Senior Accounting Managers	2
Editorial	2
Issue Information	2
Do Non‐SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China?	2
Accounting For Digital Assets	2
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review	2
Issue Information	1
Good Governance	1
	1
	1
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia	1
Issue Information	1
Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements	1
Issue Information	1
	1
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	1
Issue Information	1
Editorial	1
Corporate Success	1
Top Management Team Education Experience Heterogeneity and Corporate Innovation: Evidence from China	1
CEO Benevolence and Corporate Social Performance	1
Accounting for Intangible Assets: Thinking It Through	1
A Recent Survey of GHG Emissions Reporting and Assurance	1