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 2021-05-01 to 2025-05-01.)

Article	Citations
Mind the Gap in Financial Inclusion! Microcredit Institutions fieldwork in Peru	29
Foreign versus local control of Spanish private subsidiaries and modified audit opinions	13
Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks	11
Management’s choice of tone in letters to shareholders: sincerity, bias and incentives	11
“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy	10
Board competences and CSR reporting: the moderating role of CEO power	10
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review	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	8
Debt maturity in Spanish small business startups	7
Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español	7
Capital markets and valuation models of investment properties. A pre and post crisis analysis	6
Textual Analysis and Sentiment Analysis in Accounting	6
An integrated corporate governance index for Spain: From construction to construct validity	6
Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard	5
Back to goodwill amortisation and the financial performance of public and private firms in Spain	5
The influence of party funding on the bank indebtedness of political parties	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	4
Gender diversity in municipal governmental bodies and budgetary solvency	4
¿Influyen los auditores en la agresividad fiscal de sus clientes? Evidencia empírica en las compañías españolas no cotizadas	3
La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas	3
Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights	3

Accounting conservatism and economic conditions: Evidence from the GIPS and the UK	3
Competencias relevantes en contabilidad. La perspectiva de estudiantes y empleadores	3