OOIR: Observatory of International Research

Papers

(The H4-Index of Contemporary Accounting Research is 28. 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 2021-05-01 to 2025-05-01.)

Article	Citations
Managerial performance evaluation and organizational form	252
Peer effects in subjective performance evaluation	123
	107
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*	96
Political incentives and analyst bias: Evidence from China	84
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	78
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	62
Climatic disasters and distracted analysts	57
The Effect of SEC Reviewers on Comment Letters*	56
Manager narcissism, target difficulty, and employee dysfunctional behavior	43
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems^*	42
Relative Performance Evaluation and Earnings Management*	40
Reporting bias and feedback effect	40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	39
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*	38
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	38
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	37
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*	37
Aggregate tone and gross domestic product	36
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	36
Promoting proactive auditing behaviors	33
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	31
The Relevance of Non‐Income Tax Relief*	29
	28

FinBERT: A Large Language Model for Extracting Information from Financial Text*	28
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of theUS Adult‐UseCannabis Industry*	28
Investor overreactions to transnational peer firm earnings: The role of accounting standards	28