OOIR: Observatory of International Research

Papers

(The TQCC of Contemporary Accounting Research is 10. 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
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	40
Relative Performance Evaluation and Earnings Management*	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
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	31
FinBERT: A Large Language Model for Extracting Information from Financial Text*	31
	30
	30
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	29

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
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
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	26
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	26
Trust, distrust, and open‐book accounting in three client‐vendor relationships	25
“No comment”: Language frictions and the IASB's due process	25
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*	24
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	23
Business unit controllers' credibility and the hardening of local forecasts	22
Information Transparency and Investment in Follow‐on Innovation*	22
The predictive ability of tax contingencies for future income tax cash outflows	21
Individual or team analyst reports? The organization of analyst research activities	21
Machine learning and the prediction of changes in profitability	21
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	21
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†	20
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	20
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	20
	20
Group Recruiting Events and Gender Stereotypes in Employee Selection*	19
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	19
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?*	19
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	19
Issue Information	19
Technological peer pressure and skill specificity of job postings	19
Government subsidies and income smoothing	19
Risk‐Taking Incentives and Earnings Management: New Evidence*	19
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	18
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	18
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	18
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	18
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	17
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*	17
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	17
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	16
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	16
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms^†	16
Issue Information	16
Endogeneity and the economic consequences of tax avoidance	15
The moderating role of reporting quality	15
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	14
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	14
Shareholder perceptions of external tax advisors in corporate tax planning	13
Immaterial Error Corrections and Financial Reporting Reliability*	13
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	13
Toward a general equilibrium theory of financial reporting	13
The importance of audit partners' risk tolerance to audit quality	13
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	13
Does audit partner individualism reduce client earnings comparability? Evidence from the United States	13

Enterprise system implementation and cash flow volatility	12
Can Financialization Save Nature? The Case of Endangered Species*	12
Do brokers manage the distribution of stock recommendations?	12
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	12
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	12
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	12
Issue Information	12
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	12
Tax Haven Incorporation and the Cost of Capital*	12
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis	12
Geographic Peer Effects in Management Earnings Forecasts*	12
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	11
	11
Organized Labor Effects on SG&A Cost Behavior*	11
Dissecting corporate tournaments: Multilayered structures and firm performance	11
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	11
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?	11
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	11
Volatility of Tax Payments and Dividend Payouts*	11
Segment disaggregation and equity‐based pay contracts	11
Discretionary dissemination on Twitter	10
CEO career concerns in early tenure and corporate social responsibility reporting	10
The supply of information and price formation: Evidence from Google's search engine	10
The real effects of transparency in crowdfunding	10
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	10
Equity incentives and conforming tax avoidance	10
Control issues: How providing input affects auditors' reliance on artificial intelligence	10
Issue Information	10
Auditor judgment in the fourth industrial revolution	10
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	10
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	10