OOIR: Observatory of International Research

Papers

(The H4-Index of Contemporary Accounting Research is 26. 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 2022-01-01 to 2026-01-01.)

Article	Citations
	467
Manager narcissism, target difficulty, and employee dysfunctional behavior	148
Disclosure to competitors in light of endogenous firm investments	131
Managerial performance evaluation and organizational form	70
Peer effects in subjective performance evaluation	62
Climatic disasters and distracted analysts	58
Political incentives and analyst bias: Evidence from China	54
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	53
The Relevance of Non‐Income Tax Relief*	49
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	47
The effect of securities litigation risk on firm value and disclosure	47
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	42
Promoting proactive auditing behaviors	40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	37
FinBERT: A Large Language Model for Extracting Information from Financial Text*	35
Aggregate tone and gross domestic product	35
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	34
	33
Reporting bias and feedback effect	33
	32
Investor overreactions to transnational peer firm earnings: The role of accounting standards	28
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	27
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	27
When friends become foes: Disclosure decisions after failed M&A deals	27
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	27

Environmental disclosures and ESG fund ownership	27
Business unit controllers' credibility and the hardening of local forecasts	26
“No comment”: Language frictions and the IASB's due process	26
Individual or team analyst reports? The organization of analyst research activities	26
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	26
Trust, distrust, and open‐book accounting in three client‐vendor relationships	26