OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Review is 26. 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 2020-07-01 to 2024-07-01.)

Article	Citations
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings	430
Evolution in Value Relevance of Accounting Information	184
Theory Testing and Process Evidence in Accounting Experiments	89
Out of Control: The (Over) Use of Controls in Accounting Research	82
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience	65
Policy Uncertainty and Accounting Quality	65
Deterrent Disclosure	61
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings	54
Real Effects of Private Country-by-Country Disclosure	51
The Disclosure and Consequences of U.S. Critical Audit Matters	50
Soft Information in the Financial Press and Analyst Revisions	49
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China	47
CEO Overconfidence and the Timeliness of Goodwill Impairments	43
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	42
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language	40
The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives	40
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures	37
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes	37
Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures	35
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings	32
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China	31
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws	31
Product Market Peers and Relative Performance Evaluation	30
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches	30
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement	27

The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan