OOIR: Observatory of International Research

Papers

(The H4-Index of Contemporary Accounting Research is 27. 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 2021-08-01 to 2025-08-01.)

Article	Citations
	312
Political incentives and analyst bias: Evidence from China	142
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	105
The Effect of SEC Reviewers on Comment Letters*	104
Manager narcissism, target difficulty, and employee dysfunctional behavior	86
Climatic disasters and distracted analysts	65
Managerial performance evaluation and organizational form	49
Peer effects in subjective performance evaluation	47
Disclosure to competitors in light of endogenous firm investments	46
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	45
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	43
The Relevance of Non‐Income Tax Relief*	42
Aggregate tone and gross domestic product	42
Promoting proactive auditing behaviors	41
Relative Performance Evaluation and Earnings Management*	40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	40
Reporting bias and feedback effect	38
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	35
The effect of securities litigation risk on firm value and disclosure	32
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	32
FinBERT: A Large Language Model for Extracting Information from Financial Text*	31
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	31
	30
	30
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of theUS Adult‐UseCannabis Industry*	29

Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	29
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	29
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	27
Investor overreactions to transnational peer firm earnings: The role of accounting standards	27