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 2020-11-01 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 Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	51
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China	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
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	28
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards	28
The Regulatory Role of Credit Ratings and Voluntary Disclosure	26
Foreign Employment, Income Shifting, and Tax Uncertainty	25
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality	25
Can FinTech Competition Improve Sell-Side Research Quality?	24
The Cost of Fraud Prediction Errors	24
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
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
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	22
Audit Office Labor Market Proximity and Audit Quality	22
Financial Statement Complexity and Bank Lending	22
Spillover Effects in Disclosure-Related Securities Litigation	22
Do Rewards Encourage Professional Skepticism? It Depends	22
Income Smoothing through R&D Management and Earnings Informativeness	21
Credit Information Sharing and Loan Loss Recognition	21
The Usefulness of Financial Accounting Information: Evidence from the Field	21
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	21
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions	21
Emotions and Managerial Judgment: Evidence from Sunshine Exposure	20
Spillover Effects of Tax Avoidance on Peers' Firm Value	20
From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy	20
Do Director Networks Help Managers Forecast Better?	20
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures	20
Effective Tax Planning	20
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets	20
The Determinants and Informativeness of Non-GAAP Revenue Disclosures	19
CEO Tenure and Firm Value	19
The Role of Audit Firms in Spreading Depositor Contagion	19
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards	19
The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment	18
Active Funds and Bundled News	18
Outside Opportunities, Managerial Risk Taking, and CEO Compensation	18
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment	18
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job	17
The Deterrent Effect of Insider Trading Enforcement Actions	17
Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency	17
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	17
Do High-Quality Auditors Improve Non-GAAP Reporting?	17
Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?	16
It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations	16
The Possible Weakening of Financial Accounting from Tax Reforms	16
Organized Labor and Inventory Stockpiling	16
Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting	16
Net Operating Loss Carryforwards and Corporate Savings Policies	16
Disclosure Speed: Evidence from Nonpublic SEC Investigations	15
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?	15
The Role of Assurance in Equity Crowdfunding	15
Investment as the Opportunity Cost of Dividend Signaling	15
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	15
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing	14
Securities and Exchange Commission Regulation and Non-GAAP Income Statements	14
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships	14
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act	14
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	14

Do Managers' Nonnative Accents Influence Investment Decisions?	14
Fundamental Analysis and Mean-Variance Optimal Portfolios	14
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	14
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices	14
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy	13
The Informational Role of Investor Relations: Evidence from the Debt Market	13
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	13
Bank Competition and Borrower Conservatism	12
Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion	12
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero	12
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases	12
Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls	12
How Costly is Tax Avoidance? Evidence from Structural Estimation	12
Do Depositors Respond to Banks’ Social Performance?	12
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	12
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	12
When Does the Internal Audit Function Enhance Audit Committee Effectiveness?	12
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	11
Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process	11
Interplay between Accounting and Prudential Regulation	11
Taxes and Haven Activities: Evidence from Linguistic Cues	11
The Role of Subjectivity in Mitigating Incentive Contracting Risks	11
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	11
Contracting with Controllable Risk	11
Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting	11
Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media	11
Using Economic Links between Firms to Detect Accounting Fraud	11
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach	10
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	10
Auditor Specialization and Information Spillovers	10
Peer Effects and Disclosure Timing: Evidence from Earnings Announcements	10
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure	10
Economic Determinants and Consequences of Performance Target Difficulty	10
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures	10
Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency	10
The Value of Eliciting Information: Evidence from Sell-Side Analysts	10
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request	9
Analyst Dividend Forecasts and Their Usefulness to Investors	9
Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation	9
Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment	9
Accounting for Leases and Corporate Investment	9
Are SPAC Revenue Forecasts Informative?	9
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial	9
Do Managers Learn from Analysts about Investing? Evidence from Internal Capital Allocation	9
Institutional Dual-Holders and Managers' Earnings Disclosure	9
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?	9
Corporate Control Contests and the Asymmetric Disclosure of Bad News: Evidence from Peer Firm Disclosure Response to Takeover Threat	9
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions	9
Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency	9