OOIR: Observatory of International Research

Papers

(The TQCC of Revista de Contabilidad-Spanish Accounting Review is 3. 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 2020-04-01 to 2024-04-01.)

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	9
Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives	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
Effect of political corruption on municipal tax revenues	6
A study of the economic and financial analysis for social firms: are they really businesses?	5
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas	5
El efecto de factores de gobierno corporativo en la calidad de la información financiera en empresas familiares y no familiares	5
Textual Analysis and Sentiment Analysis in Accounting	5
Determinants of sustainability information disclosure of local governments in Latin America	5
The Impact of Mayors’ Corruption on Spanish Municipal Spending	5
A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment	4
Determinantes del periodo medio de pago municipal y eficacia del principio de sostenibilidad de la deuda comercial	4
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation	4
Are CEO experience and financial expertise associated with financial restatements?	4
Board competences and CSR reporting: the moderating role of CEO power	4
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
A circularity accounting network: CO2 measurement along supply chains using machine learning	3
An empirical analysis of women’s influence on management of financial risk in local governments	3
IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for non-rated companies	3

Developing teamwork skills in accounting students: is communication apprehension a potential barrier?	3
Audit Committee Competence and Earnings Management in Europe	3
Risk on financial reporting in the context of the new audit report in Spain	3
Financial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities	3