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 2022-06-01 to 2026-06-01.)

Article	Citations
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	67
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	55
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	43
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	38
Replication of Audit and Financial Accounting Research: We Do More than We Think	35
Building the TechHub.training Website for Training Accountants in Data Analytics	19
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	14
Women Accountants and Wellbeing	14
Accounting Quality and Household Stock Market Participation	13
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	13
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	12
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	12
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	12
Financial Reporting for the Knowledge Economy	11
Perspectives on the Financial Reporting of Intangibles	11
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	11
Using Blockchain and Smart Contracts to Combat Greenwashing in Environmental Disclosures	11
Technology, Accounting, and Research	10
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	10
Editorial Policy	10
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	10
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	9
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	9
Investors’ Reactions to Recommendation Reports by Model Minority Analysts	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
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	9
Corporate Tax Disclosure Strategies in Sustainability Reporting	9
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	8
Covers and Front Matter	8
Book Reviews	8
Editorial Policy	8
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	8
The Development of the Process Mining Event Log Generator (PMELG) Tool	7
Editorial Policy	7
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	7
Recognizing Noncompete Agreements as Intangible Assets: A Proposal for Capitalizing a Proxy for Human Capital	7
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	7
Data Analytics and Operational Efficiency	6
Auditing the Derivative Usage of Bank-Holding Companies	6
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	6
Building Trust from Code: Disclosure Commitments on Blockchains	6
Production Network Centrality and Accounting Conservatism	6
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	5
Non-GAAP Earnings Comparability and Cost of Equity Capital	5
CEO Network Connections and the Timeliness of Financial Reporting	5
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	5
The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation	5
Accounting Profession Mentoring in the #MeToo Era	5
Information Technology Expertise and Environmental, Social, and Governance Activities	5
Examining the Use of Trait Skepticism Feedback in Auditor Training	5
Directors’ Perceptions of Multiple Concurrent Board Service	5
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
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	4
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	4
Book Review	4
Covers and Front Matter	4
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	4
Female CEOs and ESG Visual Expressions	4
Labor Costs of Implementing New Accounting Standards	4
An Examination of Office-Level and Client-Level Non-Audit Services and Audit Quality	4
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood	4
“Onto-Balance Sheet” Accounting under Principle-Based Consolidation Standards: Evidence from State-Owned Enterprises in China	4
Covers and Front Matter	4
The Expectations-Reality Gap in Auditing: A Comparison of Student Expectations and Auditor Experiences	4
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	4
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	4
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	4
Automated Decision-Making Systems: How the Accounting Profession Can Contribute Toward Ethical and Responsible Practices	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
Expanding the Horizons of Research Methodologies in Accounting—Introducing Design Science	3
Local Financial Capability and Firm Investment Efficiency	3
Options Trading and Earnings Management	3

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