OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Horizons is 1. 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 2020-07-01 to 2024-07-01.)

Article	Citations
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality	70
Accountant as Digital Innovator: Roles and Competencies in the Age of Automation	37
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession	32
Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology	29
A Framework for Auditor Data Literacy: A Normative Position	26
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk	25
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets	23
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	21
Corporate Culture and Financial Reporting Quality	17
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption	15
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques	15
The Debate Over Subsequent Accounting for Goodwill	14
Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics	14
A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?	14
Policy Uncertainty and Textual Disclosure	13
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	12
Goodwill Impairment and Audit Effort	12
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals	12
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	11
Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China	11
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	11
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations	11
The State of Segment Reporting by U.S. Public Entities: 1976–2017	10
Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context	9
The Market Premium for Audit Partners with Big 4 Experience	9

Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality	9
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship	9
Politically Connected Boards and Audit Pricing: U.S. Evidence	8
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	8
Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts	8
Comment Letters on Annual Reports: Evidence from an Emerging Market	7
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	7
Executive Board Member Financial Expertise and IPO Performance	7
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?	7
Auditor Tenure Disclosure and Shareholder Ratification Voting	7
Improving Earnings Predictions and Abnormal Returns with Machine Learning	7
The Attenuating Effect of Intelligent Agents and Agent Autonomy on Managers' Ability to Diffuse Responsibility for and Engage in Earnings Management	7
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	6
The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics	6
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures	6
Why Do Firms Utilize the Flexibility Allowed in CEO-Employee Pay Ratio Disclosure? Evidence from Dodd-Frank Act Section 953 (b)	6
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	6
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	5
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base	5
Accounting HorizonsRevised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence	5
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?	5
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?	5
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	5
Auditors' Responses to Classification Shifting: Evidence from U.S. Firms	5
Career Paths and Compensation for Accounting Graduates	5
The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input	5
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers	4
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	4
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments	4
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	3
Initial Evidence on the Market Impact of the iXBRL Adoption	3
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	3
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	3
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	3
Can the FASB Regain Its Mojo?	3
The Association between Audit Office Team Diversity and Audit Quality	3
How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China	3
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	3
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	3
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	3
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	3
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	3
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	3
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	2
Top Management Team Functional Diversity and Management Forecast Accuracy	2
Auditing the Derivative Usage of Bank-Holding Companies	2
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution	2
The Rewards for Meeting or Beating Managers' Own Earnings Guidance	2
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	2
The Adoption and Consequences of COSO 2013	2

The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	2
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters	2
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	2
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach	2
The Impact of Executive Ethnic Diversity on Real Earnings Management	2
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	2
Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting	2
Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment onIdentifiable Intang	2
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	2
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom	1
The Development of the Process Mining Event Log Generator (PMELG) Tool	1
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior	1
Investor Response to Bad News versus Good News Management Earnings Guidance	1
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	1
Client Relationships, Analyst Coverage, and Earnings Management	1
The Adverse Effects of the “Anticipation of Racial Discrimination” on Auditors Who Are Black, Indigenous, or People of Color (BIPOC): An Exploratory Study with Research Propositions	1
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	1
The Effect of Form AP on Auditor Liability when Engagement Partner Disclosure Shows a History of Restatements	1
Do Firms Modify Investments in Tax Planning to Manage Earnings?	1
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	1
Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations	1
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	1
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	1
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	1
Shareholder Value Implications of the Internal Audit Function	1
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	1
Accounting Quality and Household Stock Market Participation	1
Reflections of Women Standard Setters in the United States	1
Online Toxic Communication about the Accounting Academic Job Market	1
Corporate Innovation and the Auditor's Assessment of Going Concern	1
Audit Market Concentration and Audit Quality: Evidence from Analysts’ Forecasts	1
Men’s Experiences of Paternity Leaves in Accounting Firms	1
Stakeholder Engagement and Effective Standard Setting	1
Shareholder Wealth Effects of Audit Data Analytics Announcements	1
The Role of Accounting in Ponzi Schemes	1
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	1
Accounting Profession Mentoring in the #MeToo Era	1
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	1