OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Review is 30. 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 2022-06-01 to 2026-06-01.)

Article	Citations
October 2023 Placement ADS	313
MAY 2024 PLACEMENT ADS	155
January 2024 Placement ADS	77
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	58
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	58
GAAP Earnings Forecast Quality: Implications for Research	57
The Leverage Effect of Bank Disclosures	55
Asymmetric Disclosure, Noise Trade, and Firm Valuation	43
Income Tax Over-Withholding and Household Investment Decisions	42
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	42
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading	41
Disclosure and Dynamic Risk Sharing with a Large Shareholder	40
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System	39
How Costly is Tax Avoidance? Evidence from Structural Estimation	38
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	38
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	37
CEO Overconfidence and Bonus Target Ratcheting	37
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	35
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	35
ELPR: A New Measure of Capital Adequacy for Commercial Banks	35
Using Economic Links between Firms to Detect Accounting Fraud	34
Understanding the Ecosystem of Enterprise Risk Governance	34
Does Meeting Financial Expectations Boost Employee Satisfaction?	33
Changes in Risk Factor Disclosures and the Variance Risk Premium	32
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	32

Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	31
The Effect of Innovation Box Regimes on Investment and Employment Activity	31
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	30
R&D Disclosure and Short-Term Investors: Evidence from Mandated Patent Disclosure	30
The Disclosure and Consequences of U.S. Critical Audit Matters	30
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	30
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	30