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 2022-01-01 to 2026-01-01.)

Article	Citations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru	20
Foreign versus local control of Spanish private subsidiaries and modified audit opinions	16
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks	15
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy	14
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review	13
The influence of corporate governance characteristics on the readability of corporate social responsibility reports written in Spanish language	11
A Lexical Journey Through Feedback on Europe's Sustainability Reporting Standards	10
CEO Pay Gap and Bank Risk: Evidence from Listed Commercial Banks in China	10
Board competences and CSR reporting: the moderating role of CEO power	9
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation	9
Feedback information type and team identity for reducing free-riding behaviours: An experimental study	9
Determinants of sustainability information disclosure of local governments in Latin America	7
Audit Risk Management and Audit Effort in Small and Medium Audit Firms	6
Capital markets and valuation models of investment properties. A pre and post crisis analysis	6
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español	6
An integrated corporate governance index for Spain: From construction to construct validity	6
Sustainability in the Waste Management Sector: An Analysis through the GRI Reports	6
Debt maturity in Spanish small business startups	6
Gender diversity in municipal governmental bodies and budgetary solvency	5
Impact of curricular internships in accounting on university students: an empirical study in Spain	5
The role of institutional isomorphism in explaining the voluntary IFRS adoption	5
Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard	5
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas	5
Back to goodwill amortisation and the financial performance of public and private firms in Spain	5
The economic impact of audit failures	4

Efficiency differences in the tourist accommodation sector in Spain according to the type of establishment: a metafrontier analysis	4
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas	4
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores	4
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK	4
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights	4
Diferencias de género en la carrera académica en contabilidad en la universidad pública española	3
A review of the limitations of financial failure prediction research	3
Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis	3
Market conditions, investor sentiment and disposition effect. An empirical study based on China's stock market	3
Impression management in bankruptcy: An analysis of the narratives in listed companies	3
Common distress and reorganization patterns by sector and country for SMEs in six European countries using PDFR	3
New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits	3
Anti-corruption barriers, financial transparency and accounting quality in political parties: Evidence from Spain	3
Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach	3
Corporate Governance and Reliability of Financial Reporting in Central Government Agencies	2
The impact of board gender quotas on analyst recommendations: A difference-in-differences analysis	2
El origen de ingresos del auditor y calidad de la auditoría: el caso español	2
Operating leverage: A critical analysis of the concept and the methods of measurement	2
What Determines Intragroup Debt Financing? Spanish Evidence	2
Do women directors impact the cost of bank financing? Evidence from Australia	2
What do personal metaphors tell us about accounting and auditing professionals?	2
A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset	2
Implications of the EU Regulation on Public Oversight Systems for Statutory Auditors	2
Media Coverage and corporate tax burden in Spain	2
How government withdrawal affects corporate social performance?	2
The Impact of Mayors’ Corruption on Spanish Municipal Spending	2
A critical approach to the evaluation of the quality of accounting research in the Spanish university systand its implications	1
What are you accumulating for? Managing slack resources in the face of a generalized economic downturn	1
Implementing mandatory audit firm rotation: Effects on audit and non-audit fees	1
The relationship between public debt and privatisation: the moderating roles of political ideology and electoral cycles	1
Opportunities and challenges to improve accounting and accountability of Corporate Social Responsibility with artificial intelligence: insights from scientific mapping	1
Circular Economy and Social Sustainability: A Transdisciplinary Approach to the Basque Country´s automotive sector	1
How does a situation of economic crisis influence the cost efficiency of public universities? A convergence analysis in the Spanish University System (2008-2019)	1
Scientific progress of fiscal transparency research at national governments level	1
Large shareholders and agency costs of debt. Evidence from Spain	1
Bibliometric study of the link between Sustainability and Circular Economy: A contribution for current business model from the collaboration Enterprise-University	1
Editorial letter. Sustainability accounting, accountability and disclosure in a Circular Economy	1
Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship	1
Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path	1
Does audit committee financial expertise actually improves information readability?	1
Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive	1
’Creative accounting’ in the Spanish professional football League: An attempt to dodge the rules economic control?	1
How are accounting irregularities examined in Spanish insolvency proceedings? An empirical analysis	1
Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes and the Financial Crisis	1
La contabilidad de los bancos como herramienta de estabilidad financiera y los conflictos de interés: un análisis comparado entre los bancos y las cajas de ahorro españolas	1
The influence that collective bargaining represents on companies listed on the Colombian Stock Exchange: An empirical analysis	1
Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives	1
An empirical analysis of women’s influence on management of financial risk in local governments	1
Notes Readability and Discretionary Accruals	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

Political Connections and Readability of Financial Statements: Evidence from China	1
A circularity accounting network: CO2 measurement along supply chains using machine learning	1
The impact of socioemotional wealth on corporate reporting readability in a multinational family-controlled firm	1