OOIR: Observatory of International Research

Papers

(The H4-Index of Contemporary Accounting Research is 29. 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 2022-06-01 to 2026-06-01.)

Article	Citations
Managerial performance evaluation and organizational form	629
Manager narcissism, target difficulty, and employee dysfunctional behavior	193
Peer effects in subjective performance evaluation	79
Auditor Task Prioritization	77
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	66
Disclosure to competitors in light of endogenous firm investments	64
Political incentives and analyst bias: Evidence from China	61
Debt Concentration and the Tax Sensitivity of Leverage	60
Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms	54
	54
Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies	46
Climatic disasters and distracted analysts	46
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	43
The effect of securities litigation risk on firm value and disclosure	41
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	39
Reporting bias and feedback effect	38
Aggregate tone and gross domestic product	37
Promoting proactive auditing behaviors	35
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	34
The Relevance of Non‐Income Tax Relief*	34
	33
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	33
FinBERT: A Large Language Model for Extracting Information from Financial Text*	33
Investor overreactions to transnational peer firm earnings: The role of accounting standards	32
When friends become foes: Disclosure decisions after failed M&A deals	31

Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	31
Environmental disclosures and ESG fund ownership	30
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	29
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	29
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	29