OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Review is 23. 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
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings	507
Evolution in Value Relevance of Accounting Information	195
Theory Testing and Process Evidence in Accounting Experiments	103
Out of Control: The (Over) Use of Controls in Accounting Research	95
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience	81
Deterrent Disclosure	72
The Disclosure and Consequences of U.S. Critical Audit Matters	61
Real Effects of Private Country-by-Country Disclosure	56
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China	51
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	51
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures	45
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches	34
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China	32
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China	32
The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan	30
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement	29
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards	28
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	28
The Regulatory Role of Credit Ratings and Voluntary Disclosure	26
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality	25
Foreign Employment, Income Shifting, and Tax Uncertainty	25
Can FinTech Competition Improve Sell-Side Research Quality?	24
The Cost of Fraud Prediction Errors	24
Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions	23
Do Firms Redact Information from Material Contracts to Conceal Bad News?	23

Political Bias in the Media's Coverage of Firms' Earnings Announcements	23
Who Pays Attention to SEC Form 8-K?	23
Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests	23
Investor Relations, Engagement, and Shareholder Activism	23