OOIR: Observatory of International Research

Papers

(The TQCC of Australian Accounting Review is 4. 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 2020-11-01 to 2024-11-01.)

Article	Citations
It's 2020: What is Accounting Today?	113
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China	31
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice	28
Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports	27
Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia	26
Thirty Years of The Australian Accounting Review: A Bibliometric Analysis	23
Corporate Environmental Performance and Financial Distress: Evidence from Australia	21
The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms	20
Accounting and First Nations: A Systematic Literature Review and Directions for Future Research	18
The Early‐life Political Event Experience of the Chair of the Board and the Firm's Innovation Decision	16
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings	15
Digital Corporate Reporting: Research Developments and Implications	14
Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules?	12
Are Accounting Programs Future‐ready? Employability Skills	12
Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?	12
Accounting For Digital Assets	12
Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective	12
The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China	11
Enhancing the Interface between Standard‐setters and Academic Research	10
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review	10
A Recent Survey of GHG Emissions Reporting and Assurance	10
Task Force on Climate‐related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series	9
Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS	9
Accounting for Intangible Assets: Thinking It Through	8
The Effect of Capitalising Operating Leases On Charities	6

An Evaluation of Business Model Disclosures in Integrated Reports	6
Recent Developments in Sustainability Reporting	6
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems	6
Business Combinations under Common Control: Filling a Gap in IFRS Standards	6
The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type	5
The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China	5
Management of Charitable Program Expense Ratios in the Charity Sector	4
Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator	4
Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less	4
Classification of Equity Instruments under IFRS 9: Determinants and Consequences	4
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia	4
Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9	4
Business Combinations under Common Control: A Controlling Entity Cost Approach	4
The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants	4