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 2021-05-01 to 2025-05-01.)

Article	Citations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru	29
Foreign versus local control of Spanish private subsidiaries and modified audit opinions	13
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks	11
Management’s choice of tone in letters to shareholders: sincerity, bias and incentives	11
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy	10
Board competences and CSR reporting: the moderating role of CEO power	10
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review	10
Audit Risk Management and Audit Effort in Small and Medium Audit Firms	9
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation	9
Determinants of sustainability information disclosure of local governments in Latin America	8
Sustainability in the Waste Management Sector: An Analysis through the GRI Reports	8
Debt maturity in Spanish small business startups	7
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español	7
Textual Analysis and Sentiment Analysis in Accounting	6
An integrated corporate governance index for Spain: From construction to construct validity	6
Capital markets and valuation models of investment properties. A pre and post crisis analysis	6
The influence of party funding on the bank indebtedness of political parties	5
Impact of curricular internships in accounting on university students: an empirical study in Spain	5
Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard	5
Back to goodwill amortisation and the financial performance of public and private firms in Spain	5
The role of institutional isomorphism in explaining the voluntary IFRS adoption	4
Gender diversity in municipal governmental bodies and budgetary solvency	4
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas	3
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights	3
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK	3

Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores	3
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas	3
Market conditions, investor sentiment and disposition effect. An empirical study based on China's stock market	2
Diferencias de género en la carrera académica en contabilidad en la universidad pública española	2
Impression management in bankruptcy: An analysis of the narratives in listed companies	2
A review of the limitations of financial failure prediction research	2
New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits	2
Anti-corruption barriers, financial transparency and accounting quality in political parties: Evidence from Spain	2
The economic impact of audit failures	2
Corporate social reporting and assurance: The state of the art	1
Media Coverage and corporate tax burden in Spain	1
Corporate Governance and Reliability of Financial Reporting in Central Government Agencies	1
Common distress and reorganization patterns by sector and country for SMEs in six European countries using PDFR	1
Operating leverage: A critical analysis of the concept and the methods of measurement	1
A circularity accounting network: CO2 measurement along supply chains using machine learning	1
La influencia de la ilustración en la contabilidad del convento de Los Llanos (1718-1789)	1
The Impact of Mayors’ Corruption on Spanish Municipal Spending	1
What Determines Intragroup Debt Financing? Spanish Evidence	1
Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis	1
The impact of board gender quotas on analyst recommendations: A difference-in-differences analysis	1
Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes and the Financial Crisis	1
Political Connections and Readability of Financial Statements: Evidence from China	1
How government withdrawal affects corporate social performance?	1
A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset	1
Implications of the EU Regulation on Public Oversight Systems for Statutory Auditors	1
Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach	1
Do women directors impact the cost of bank financing? Evidence from Australia	1
El origen de ingresos del auditor y calidad de la auditoría: el caso español	1
Scientific progress of fiscal transparency research at national governments level	1