OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Review is 9. 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
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience	54
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?	54
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements	53
Deterrent Disclosure	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
The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161	26
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches	25
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China	24
The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan	23
Understanding the Determinants of Analyst Target Price Implied Returns	23
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation	22
The Participation Constraint and CEO Equity Grants	22
Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests	20
Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency	20
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement	20
Foreign Employment, Income Shifting, and Tax Uncertainty	20
Political Bias in the Media's Coverage of Firms' Earnings Announcements	19
Accounting Quality and Debt Concentration	19
Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility	19
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards	19
The Cost of Fraud Prediction Errors	19
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China	19
Information Externalities of SFAS 161: Evidence from Supply Chains	19
Network-Induced Agency Conflicts in Delegated Portfolio Management	19
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income	18
Overbidding in Mergers and Acquisitions: An Accounting Perspective	18
CEO Tax Effects on Acquisition Structure and Value	18
The Regulatory Role of Credit Ratings and Voluntary Disclosure	18
Penalties for Unexpected Behavior: Double Standards for Women in Finance	18
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures	18
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	18
Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market	18
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality	18
Financial Statement Complexity and Bank Lending	17
The Usefulness of Financial Accounting Information: Evidence from the Field	17
Do Firms Redact Information from Material Contracts to Conceal Bad News?	17
Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions	16
Net Operating Loss Carryforwards and Corporate Savings Policies	16
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?	16
Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements	16
Who Pays Attention to SEC Form 8-K?	15
From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy	15
Cost Structure, Operating Leverage, and CDS Spreads	15
Can FinTech Competition Improve Sell-Side Research Quality?	15
The Possible Weakening of Financial Accounting from Tax Reforms	14
The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment	14
Emotions and Managerial Judgment: Evidence from Sunshine Exposure	14
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions	14
Effective Tax Planning	14
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards	14
Spillover Effects of Tax Avoidance on Peers' Firm Value	14
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	14

Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	14
Do Rewards Encourage Professional Skepticism? It Depends	14
Do Director Networks Help Managers Forecast Better?	14
What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?	13
Organized Labor and Inventory Stockpiling	13
Credit Information Sharing and Loan Loss Recognition	13
Outside Opportunities, Managerial Risk Taking, and CEO Compensation	13
Investor Relations, Engagement, and Shareholder Activism	13
The Determinants and Informativeness of Non-GAAP Revenue Disclosures	13
Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?	13
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets	13
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	12
CEO Tenure and Firm Value	12
The Higher Moments of Future Earnings	12
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment	12
Audit Office Labor Market Proximity and Audit Quality	12
Shadow Trading	11
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior	11
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero	11
Fundamental Analysis and Mean-Variance Optimal Portfolios	11
Using Audit Programs to Improve Auditor Evidence Collection	11
Investment as the Opportunity Cost of Dividend Signaling	11
The Role of Audit Firms in Spreading Depositor Contagion	11
The Role of Assurance in Equity Crowdfunding	11
Bank Capital and Loan Monitoring	11
Do Managers' Nonnative Accents Influence Investment Decisions?	11
Income Smoothing through R&D Management and Earnings Informativeness	11
It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations	11
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy	10
Are Investors Influenced by the Order of Information in Earnings Press Releases?	10
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships	10
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior	10
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?	10
Disclosure Speed: Evidence from Nonpublic SEC Investigations	10
Spillover Effects in Disclosure-Related Securities Litigation	10
Active Funds and Bundled News	10
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	10
How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?	10
The Deterrent Effect of Insider Trading Enforcement Actions	10
The Informational Role of Investor Relations: Evidence from the Debt Market	10
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job	10
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	10
Interplay between Accounting and Prudential Regulation	10
Debt and Voluntary Disclosure	10
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices	10
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act	9
Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion	9
Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency	9
Taxes and Haven Activities: Evidence from Linguistic Cues	9
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	9