OOIR: Observatory of International Research

Papers

(The median citation count of Revista de Contabilidad-Spanish 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 2020-11-01 to 2024-11-01.)

Article	Citations
Corporate social reporting and assurance: The state of the art	28
Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive	11
Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives	9
Readabilty in management reports: extension and good governance practices	8
Determinants of sustainability information disclosure of local governments in Latin America	8
Inversión ecoeficiente: efectos sobre el desempeño económico y financiero de los grupos empresariales del Dow Jones Sustainability World Index	7
Management’s choice of tone in letters to shareholders: sincerity, bias and incentives	7
Effect of political corruption on municipal tax revenues	7
A review of the limitations of financial failure prediction research	6
Textual Analysis and Sentiment Analysis in Accounting	6
Internet Related Technologies in the auditing profession: A WOS bibliometric review of the past three decades and conceptual structure mapping	6
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation	5
Are CEO experience and financial expertise associated with financial restatements?	5
Board competences and CSR reporting: the moderating role of CEO power	5
The Impact of Mayors’ Corruption on Spanish Municipal Spending	5
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas	5
A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment	5
A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset	5
Developing teamwork skills in accounting students: is communication apprehension a potential barrier?	4
A circularity accounting network: CO2 measurement along supply chains using machine learning	4
Determinantes del periodo medio de pago municipal y eficacia del principio de sostenibilidad de la deuda comercial	4
How government withdrawal affects corporate social performance?	4
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas	3
Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach	3
An empirical analysis of women’s influence on management of financial risk in local governments	3

Risk on financial reporting in the context of the new audit report in Spain	3
An international comparison of incentives for earnings management in order to meet analysts forecasts	3
Audit Committee Competence and Earnings Management in Europe	3
Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence	3
Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship	3
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy	2
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español	2
Bibliometric study of the link between Sustainability and Circular Economy: A contribution for current business model from the collaboration Enterprise-University	2
Does audit committee financial expertise actually improves information readability?	2
Impression management in bankruptcy: An analysis of the narratives in listed companies	2
Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path	2
A Data Science Approach to Cost Estimation Decision Making - Big Data and Machine Learning	2
Corporate Governance and Reliability of Financial Reporting in Central Government Agencies	1
A critical approach to the evaluation of the quality of accounting research in the Spanish university systand its implications	1
The influence of party funding on the bank indebtedness of political parties	1
Capital markets and valuation models of investment properties. A pre and post crisis analysis	1
The effect of previous experience with working in groups on students’ academic performance in the accounting discipline	1
Teocentrismo, Antropocentrismo y Contabilidad: de la Edad Media al Renacimiento	1
Political Connections and Readability of Financial Statements: Evidence from China	1
Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes and the Financial Crisis	1
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru	1
Survival of financially distressed SMEs and out-of-court versus in-court reorganization: explanatory internal factors	1
The economic impact of audit failures	1
Determinantes de la presión fiscal de las empresas societarias españolas por el impuesto de sociedades durante la crisis económica (2008-2015)	1
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK	1
Gender diversity in municipal governmental bodies and budgetary solvency	1
Impact of curricular internships in accounting on university students: an empirical study in Spain	1
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores	1
Modelling, using structural equations, the level of satisfaction of university accounting teachers with final year dissertations	1
The Integration of the Theory of Constraints and the Time-Driven Activity-Based Costing System for the Improvement of Production Processes in an SME	1