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 2020-11-01 to 2024-11-01.)

Article	Citations
Corporate social reporting and assurance: The state of the art	28
Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive	11
Strategic Corporate Social Responsibility Orientation: From Gathering Information to Reporting Initiatives	9
Determinants of sustainability information disclosure of local governments in Latin America	8
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	7
Management’s choice of tone in letters to shareholders: sincerity, bias and incentives	7
Effect of political corruption on municipal tax revenues	7
A review of the limitations of financial failure prediction research	6
Textual Analysis and Sentiment Analysis in Accounting	6
Internet Related Technologies in the auditing profession: A WOS bibliometric review of the past three decades and conceptual structure mapping	6
Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation	5
Are CEO experience and financial expertise associated with financial restatements?	5
Board competences and CSR reporting: the moderating role of CEO power	5
The Impact of Mayors’ Corruption on Spanish Municipal Spending	5
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas	5
A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment	5
A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset	5
How government withdrawal affects corporate social performance?	4
Developing teamwork skills in accounting students: is communication apprehension a potential barrier?	4
A circularity accounting network: CO2 measurement along supply chains using machine learning	4
Determinantes del periodo medio de pago municipal y eficacia del principio de sostenibilidad de la deuda comercial	4
Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence	3
Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship	3
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas	3

Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach	3
An empirical analysis of women’s influence on management of financial risk in local governments	3
Risk on financial reporting in the context of the new audit report in Spain	3
An international comparison of incentives for earnings management in order to meet analysts forecasts	3
Audit Committee Competence and Earnings Management in Europe	3