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 2022-05-01 to 2026-05-01.)

Article	Citations
Replication of Audit and Financial Accounting Research: We Do More than We Think	66
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	54
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	42
Building the TechHub.training Website for Training Accountants in Data Analytics	37
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	32
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	18
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	14
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	13
Women Accountants and Wellbeing	13
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	13
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	12
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	11
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	11
Accounting Quality and Household Stock Market Participation	11
Financial Reporting for the Knowledge Economy	11
Editorial Policy	11
Using Blockchain and Smart Contracts to Combat Greenwashing in Environmental Disclosures	10
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	10
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	10
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	9
Investors’ Reactions to Recommendation Reports by Model Minority Analysts	9
Perspectives on the Financial Reporting of Intangibles	9
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	9
Corporate Tax Disclosure Strategies in Sustainability Reporting	9
Technology, Accounting, and Research	9

Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	9
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	9
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	9
Covers and Front Matter	8
Editorial Policy	8
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	8
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	8
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	7
Book Reviews	7
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	7
Editorial Policy	7
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	6
Auditing the Derivative Usage of Bank-Holding Companies	6
Data Analytics and Operational Efficiency	6
Recognizing Noncompete Agreements as Intangible Assets: A Proposal for Capitalizing a Proxy for Human Capital	6
The Development of the Process Mining Event Log Generator (PMELG) Tool	6
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	5
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	5
CEO Network Connections and the Timeliness of Financial Reporting	5
Examining the Use of Trait Skepticism Feedback in Auditor Training	5
Non-GAAP Earnings Comparability and Cost of Equity Capital	5
Directors’ Perceptions of Multiple Concurrent Board Service	5
Production Network Centrality and Accounting Conservatism	5
Information Technology Expertise and Environmental, Social, and Governance Activities	5
Accounting Profession Mentoring in the #MeToo Era	5
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	5
The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation	4
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	4
The Expectations-Reality Gap in Auditing: A Comparison of Student Expectations and Auditor Experiences	4
“Onto-Balance Sheet” Accounting under Principle-Based Consolidation Standards: Evidence from State-Owned Enterprises in China	4
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood	4
Covers and Front Matter	4
Female CEOs and ESG Visual Expressions	4
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	4
An Examination of Office-Level and Client-Level Non-Audit Services and Audit Quality	4
Labor Costs of Implementing New Accounting Standards	4
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	4
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	4
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	4
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	4
Book Review	4
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	3
Can Thinking about Alternative Explanations Promote Professional Skepticism?	3
Expanding the Horizons of Research Methodologies in Accounting—Introducing Design Science	3
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	3
Can the FASB Regain Its Mojo?	3
Empowering Auditors to Pursue Fraud during Evidence Evaluation	3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	3
Business Strategy and Blockchain Adoption	3
Options Trading and Earnings Management	3

Covers and Front Matter	3
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	3
The Joint Effect of Pay Range Disclosure Width and Gender on Job Applications	2
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	2
Reflections of Women Standard Setters in the United States	2
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	2
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	2
A Survey of Financial Experimental Research through a Regulatory Lens	2
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?	2
Customer Analytics in Performance Measurement and Reporting Systems	2
Covers and Front Matter	2
Tenure Consequences of Submit-to-Accept Delays in Accounting	2
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	2
The Impact of Executive Ethnic Diversity on Real Earnings Management	2
Book Reviews	2
CEO Outside Board Service and Managerial Short-Termism	2
Government Assistance: A Growing, Underdisclosed Financing Source	2
The Impact of Lease Accounting Standards on Lending and Investment Decisions	2
Editorial Policy	2
Intended and Unintended Consequences of ERP System Implementation	2
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	2
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	2
U.S. Audit Professionals’ Perspectives on Audits of Less Complex Entities	2
Challenges in the Accounting Profession’s Human Resource Ecosystem	2
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions	1
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control	1
Editorial Policy	1
Regulatory Oversight of Voluntary SEC Filers	1
Right-of-Use Assets and the Prediction of Revenue	1
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction	1
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company	1
Does More Frequent Financial Reporting Bring the Future Forward?	1
Covers and Front Matter	1
The Development of a Generative Artificial Intelligence (AI) Governance Framework	1
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	1
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance	1
The Economic Consequences and Underlying Mechanisms of Implementing Common Accounting Standards	1
Challenges in Global Group Audits: Evidence from Component Audit Leaders	1
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	1
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	1
Book Review	1
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP	1
Online Toxic Communication about the Accounting Academic Job Market	1
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling	1
Big Data Analytics and Management Forecasting Behavior	1
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?	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
Covers and Front Matter	1
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections	1
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research	1
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	1
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence	1
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?	1
Covers and Front Matter	1
Predictive Ability of Earnings from Business-Type Activities: Evidence from State Governments	1
Do Financial Analysts See through the Cloud of Carbon Emissions?	1
Editorial Policy	1
Material Contract Redactions and Cybersecurity Breaches	1