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 2021-08-01 to 2025-08-01.)

Article	Citations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru	15
Foreign versus local control of Spanish private subsidiaries and modified audit opinions	15
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks	12
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy	12
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review	11
Board competences and CSR reporting: the moderating role of CEO power	10
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation	9
Audit Risk Management and Audit Effort in Small and Medium Audit Firms	9
Sustainability in the Waste Management Sector: An Analysis through the GRI Reports	8
Determinants of sustainability information disclosure of local governments in Latin America	7
An integrated corporate governance index for Spain: From construction to construct validity	6
Debt maturity in Spanish small business startups	5
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español	5
Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard	5
Capital markets and valuation models of investment properties. A pre and post crisis analysis	5
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores	4
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK	4
The role of institutional isomorphism in explaining the voluntary IFRS adoption	4
Anti-corruption barriers, financial transparency and accounting quality in political parties: Evidence from Spain	4
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas	4
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas	4
Back to goodwill amortisation and the financial performance of public and private firms in Spain	4
The economic impact of audit failures	4
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights	4
Gender diversity in municipal governmental bodies and budgetary solvency	4

Impact of curricular internships in accounting on university students: an empirical study in Spain	4
Market conditions, investor sentiment and disposition effect. An empirical study based on China's stock market	3
Diferencias de género en la carrera académica en contabilidad en la universidad pública española	3
New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits	3
Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis	2
Corporate Governance and Reliability of Financial Reporting in Central Government Agencies	2
What Determines Intragroup Debt Financing? Spanish Evidence	2
Impression management in bankruptcy: An analysis of the narratives in listed companies	2
The impact of board gender quotas on analyst recommendations: A difference-in-differences analysis	2
Common distress and reorganization patterns by sector and country for SMEs in six European countries using PDFR	2
Implications of the EU Regulation on Public Oversight Systems for Statutory Auditors	2
How government withdrawal affects corporate social performance?	2
Operating leverage: A critical analysis of the concept and the methods of measurement	2
A review of the limitations of financial failure prediction research	2
Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach	2
Do women directors impact the cost of bank financing? Evidence from Australia	2
Media Coverage and corporate tax burden in Spain	2
El origen de ingresos del auditor y calidad de la auditoría: el caso español	2
Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path	1
A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset	1
A circularity accounting network: CO2 measurement along supply chains using machine learning	1
The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824)	1
Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes and the Financial Crisis	1
Large shareholders and agency costs of debt. Evidence from Spain	1
The impact of socioemotional wealth on corporate reporting readability in a multinational family-controlled firm	1
Implementing mandatory audit firm rotation: Effects on audit and non-audit fees	1
The Impact of Mayors’ Corruption on Spanish Municipal Spending	1
Scientific progress of fiscal transparency research at national governments level	1
Notes Readability and Discretionary Accruals	1
Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive	1
An empirical analysis of women’s influence on management of financial risk in local governments	1
Does audit committee financial expertise actually improves information readability?	1
How are accounting irregularities examined in Spanish insolvency proceedings? An empirical analysis	1
’Creative accounting’ in the Spanish professional football League: An attempt to dodge the rules economic control?	1
Political Connections and Readability of Financial Statements: Evidence from China	1
Circular Economy and Social Sustainability: A Transdisciplinary Approach to the Basque Country´s automotive sector	1
Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives	1
Bibliometric study of the link between Sustainability and Circular Economy: A contribution for current business model from the collaboration Enterprise-University	1