OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Review is 27. 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
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings	347
Evolution in Value Relevance of Accounting Information	162
Theory Testing and Process Evidence in Accounting Experiments	80
Out of Control: The (Over) Use of Controls in Accounting Research	68
The Role of Social Media in Corporate Governance	67
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data	64
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?	54
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience	54
Deterrent Disclosure	53
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements	53
Policy Uncertainty and Accounting Quality	52
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings	49
Real Effects of Private Country-by-Country Disclosure	41
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China	40
Soft Information in the Financial Press and Analyst Revisions	39
The Disclosure and Consequences of U.S. Critical Audit Matters	39
Do Banks Price Firms' Data Breaches?	38
CEO Overconfidence and the Timeliness of Goodwill Impairments	36
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language	34
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?	34
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	33
The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives	33
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes	31
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings	29
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures	28

Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures	28
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws	27
Product Market Peers and Relative Performance Evaluation	27