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 2020-03-01 to 2024-03-01.)

Article	Citations
Corporate social reporting and assurance: The state of the art	25
Sustainability for European investors: Evidence from a sustainable ranking	14
Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive	10
Readabilty in management reports: extension and good governance practices	8
Inversión ecoeficiente: efectos sobre el desempeño económico y financiero de los grupos empresariales del Dow Jones Sustainability World Index	8
Influence of cost systems on efficiency. An analysis of Spanish hospitals using public national databases	7
Management’s choice of tone in letters to shareholders: sincerity, bias and incentives	6
Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives	6
The Impact of Mayors’ Corruption on Spanish Municipal Spending	5
A study of the economic and financial analysis for social firms: are they really businesses?	5
El efecto de factores de gobierno corporativo en la calidad de la información financiera en empresas familiares y no familiares	5
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation	4
Determinantes del periodo medio de pago municipal y eficacia del principio de sostenibilidad de la deuda comercial	4
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas	4
A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment	4
Textual Analysis and Sentiment Analysis in Accounting	4
Board competences and CSR reporting: the moderating role of CEO power	4
Are CEO experience and financial expertise associated with financial restatements?	4
IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for non-rated companies	3
A review of the limitations of financial failure prediction research	3
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas	3
Financial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities	3
Developing teamwork skills in accounting students: is communication apprehension a potential barrier?	3
Risk on financial reporting in the context of the new audit report in Spain	3
Effect of political corruption on municipal tax revenues	3

Audit Committee Competence and Earnings Management in Europe	3
How government withdrawal affects corporate social performance?	2
Key mechanisms of the accountability process in public-private partnerships	2
An empirical analysis of women’s influence on management of financial risk in local governments	2
Determinants of sustainability information disclosure of local governments in Latin America	2
A circularity accounting network: CO2 measurement along supply chains using machine learning	2
Internet Related Technologies in the auditing profession: A WOS bibliometric review of the past three decades and conceptual structure mapping	2
An international comparison of incentives for earnings management in order to meet analysts forecasts	2
A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset	1
The economic impact of audit failures	1
Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence	1
Learning by Doing? Partners Audit Experience and the Quality of Audit Services	1
Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes and the Financial Crisis	1
Relevance of Fair Value Disclosures in Spanish Credit Institutions	1
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores	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
Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach	1
A critical approach to the evaluation of the quality of accounting research in the Spanish university systand its implications	1
Public sector financial management and democracy quality: The role of the accounting systems	1
Capital markets and valuation models of investment properties. A pre and post crisis analysis	1
Modelling, using structural equations, the level of satisfaction of university accounting teachers with final year dissertations	1
A Data Science Approach to Cost Estimation Decision Making - Big Data and Machine Learning	1
Corporate Governance and Reliability of Financial Reporting in Central Government Agencies	1
¿Cómo ha evolucionado la presión fiscal de la empresa española en la última década? Remedios normativos frente a la planificación fiscal	1
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy	1
Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path	1