OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Review is 32. 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 2022-08-01 to 2026-08-01.)

Article	Citations
October 2023 Placement ADS	321
MAY 2024 PLACEMENT ADS	167
January 2024 Placement ADS	81
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	67
GAAP Earnings Forecast Quality: Implications for Research	65
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	62
How Costly is Tax Avoidance? Evidence from Structural Estimation	59
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	47
Asymmetric Disclosure, Noise Trade, and Firm Valuation	46
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	45
Disclosure and Dynamic Risk Sharing with a Large Shareholder	44
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading	44
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	44
The Leverage Effect of Bank Disclosures	42
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	42
ELPR: A New Measure of Capital Adequacy for Commercial Banks	41
Income Tax Over-Withholding and Household Investment Decisions	39
Using Economic Links between Firms to Detect Accounting Fraud	39
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	39
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System	37
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	37
CEO Overconfidence and Bonus Target Ratcheting	37
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	36
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	36
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	35

Does Meeting Financial Expectations Boost Employee Satisfaction?	35
The Effect of Innovation Box Regimes on Investment and Employment Activity	35
Understanding the Ecosystem of Enterprise Risk Governance	33
The Disclosure and Consequences of U.S. Critical Audit Matters	33
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	33
Changes in Risk Factor Disclosures and the Variance Risk Premium	32
The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy	32