OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Review is 8. 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 2021-02-01 to 2025-02-01.)

Article	Citations
Do Audit Firms’ Financial Statements Provide Information about Audit Quality?	584
Credit Information Sharing and Loan Loss Recognition	204
Covers and Front Matter	103
Covers and Front Matter	102
Editorial Policy	88
Editorial Policy	72
Editorial Policy	68
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China	56
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach	51
Disclosure and Investor Inattention: Theory and Evidence	45
Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model	34
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System	32
The Effect of Negative Expectancy Violations and Relational Familiarity on Client Managers’ Negotiation Positions	32
Insurance Rate Regulation, Management of the Loss Reserve and Pricing	30
January 2024 Placement ADS	29
Covers and Front Matter	28
ELPR: A New Measure of Capital Adequacy for Commercial Banks	28
October 2023 Placement ADS	26
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	25
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	25
The Value of Auditor Industry Specialization: Evidence from a Structural Model	24
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	24
Are Private Firms More Aggressive Tax Planners?	24
Using Economic Links between Firms to Detect Accounting Fraud	23
Non-Price and Price Performance Vesting Provisions and CEO Incentives	23

Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	23
Sequential Reporting Bias	23
Do Firms Withhold Loan Covenant Details?	23
The Information Content of Publicly Accessible Federal Court Documents	23
CEO Overconfidence and Bonus Target Ratcheting	23
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	23
Forecasting Market Volatility: The Role of Earnings Announcements	22
Disturbing the Quiet Life? Competition and CEO Incentives	22
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure	22
International Financial Reporting Standards and the Macroeconomy	22
MARCH 2024 PLACEMENT ADS	22
Disclosure and Lawsuits Ahead of Initial Public Offerings	21
Strategic Nondisclosure in Takeovers	21
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters	21
Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships	21
Initial Task Engagement: Unlocking the Value of Fit and Non-Fit to Improve Audit Judgments	21
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	21
The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading	21
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures	20
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions	20
In Defense of Limited Manufacturing Cost Control: Disciplining Acquisition of Private Information by Suppliers	20
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks	20
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality	20
MAY 2024 PLACEMENT ADS	19
An Option-Based Approach to Measuring Disclosure Asymmetry	19
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	19
Erratum	19
What If Borrowers Were Informed about Credit Reporting? Two Natural Field Experiments	18
Profit Shifting during Foreign Tax Holidays	18
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	18
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment	18
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	17
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices	17
Submit-to-Accept Times in Accounting: Determinants and Comparisons to Other Business Disciplines	17
Market Access and Retail Investment Performance	16
Does Convergence with International Standards on Auditing Improve Audit Quality?	16
Do Information Processing Costs Matter to Regulators? Evidence from U.S. Mortgage Companies’ Supervision	16
The Effect of Financial Audits on Governance Practices: Evidence from the Nonprofit Sector	16
Disclosure and Dynamic Risk Sharing with a Large Shareholder	15
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	15
How Costly is Tax Avoidance? Evidence from Structural Estimation	15
Do Corporate Taxes Affect Executive Compensation?	15
Financial Reporting Quality and Myopic Investments: Theory and Evidence	15
CEO Risk Taking Equity Incentives and Workplace Misconduct	15
Asymmetric Disclosure, Noise Trade, and Firm Valuation	14
Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process	14
Editorial Policy	14
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	14
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	14
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	14

Private Pre-Decision Information and the Pay–Performance Relation	14
Political Connections and Accounting Conservatism	14
CEO Tenure and Firm Value	14
Reducing Strategy Surrogation: The Effects of Performance Measurement System Flexibility and Environmental Dynamism	13
Disclosing Endogenous Cost Information	13
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	13
Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running	13
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15	13
Editorial Policy	12
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	12
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	12
Covers and Front Matter	12
Unemployment Risk and Debt Contract Design	12
September 2023 Placement ADS	12
Covers and Front Matter	12
Annual Editor Report	12
Do Director Networks Help Managers Forecast Better?	12
Editorial Policy	12
January 2022 Placement Ads	11
Editorial Policy	11
Editorial Policy	11
Erratum	11
Harmonized Accounting Standards and Investment Beauty Contests	11
Editorial Policy	11
July 2022 Placement Ads	11
Editorial Policy	11
Editorial Policy	11
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	10
Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?	10
News at the Bell and a Level Playing Field	10
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	10
The Effect of Supervisors on Employee Misconduct	10
Corporate Political Activism and Information Transfers	10
Two-Sided Matching in the Audit Market	10
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	10
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	10
The Effect of Innovation Box Regimes on Investment and Employment Activity	9
Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion	9
Measuring Multidimensional Investment Opportunity Sets with 10-K Text	9
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity	9
Editorial Policy	9
Do Managers' Nonnative Accents Influence Investment Decisions?	9
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	9
The Spillover Effect of Peer CEO Turnover on Real Earnings Management	9
Subject Matter Complexity and Disclosure Channel Richness	9
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	9
Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity during Conference Calls?	9
The Beneficial Learning Effects of Combining a Hypothesis-Testing Mindset with a Causal Model	9
The Influence of Labor Market Power in the Audit Profession	8
Covers and Front Matter	8
The Deterrent Effect of Insider Trading Enforcement Actions	8
Accounting for Leases and Corporate Investment	8
Growth Matters: Disclosure and Risk Premium	8
Audit Office Labor Market Proximity and Audit Quality	8
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	8
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	8
Investment as the Opportunity Cost of Dividend Signaling	8
The Effect of Industrial Diversification on Firm Taxes	8
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	8
Expected Loan Loss Provisioning: An Empirical Model	8
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	8
Material ESG Alpha: A Fundamentals-Based Perspective	8
Lender Capital Management and Financial Covenant Strictness	8
The Cost of Fraud Prediction Errors	8