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 2022-08-01 to 2026-08-01.)

Article	Citations
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	71
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	60
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	46
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	43
Building the TechHub.training Website for Training Accountants in Data Analytics	37
Replication of Audit and Financial Accounting Research: We Do More than We Think	21
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	16
Women Accountants and Wellbeing	16
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	15
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	14
Financial Reporting for the Knowledge Economy	14
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	14
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	13
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	13
Accounting Quality and Household Stock Market Participation	12
Perspectives on the Financial Reporting of Intangibles	11
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	11
Editorial Policy	11
Technology, Accounting, and Research	11
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	10
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	10
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	10
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	10
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	10
Using Blockchain and Smart Contracts to Combat Greenwashing in Environmental Disclosures	10

Investors’ Reactions to Recommendation Reports by Model Minority Analysts	10
Corporate Tax Disclosure Strategies in Sustainability Reporting	10
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	10
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	9
Editorial Policy	9
The Development of the Process Mining Event Log Generator (PMELG) Tool	8
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	8
Production Network Centrality and Accounting Conservatism	8
Building Trust from Code: Disclosure Commitments on Blockchains	8
Covers and Front Matter	8
Editorial Policy	8
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	8
Auditing the Derivative Usage of Bank-Holding Companies	8
Recognizing Noncompete Agreements as Intangible Assets: A Proposal for Capitalizing a Proxy for Human Capital	8
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	8
Data Analytics and Operational Efficiency	7
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	7
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	6
Accounting Profession Mentoring in the #MeToo Era	6
Book Reviews	6
Examining the Use of Trait Skepticism Feedback in Auditor Training	6
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	6
Information Technology Expertise and Environmental, Social, and Governance Activities	6
Non-GAAP Earnings Comparability and Cost of Equity Capital	6
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	6
Directors’ Perceptions of Multiple Concurrent Board Service	5
The Effect of Cross-Border Regulatory Enforcement on Firms’ Future Orientation	5
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	5
Covers and Front Matter	5
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	5
CEO Network Connections and the Timeliness of Financial Reporting	5
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	5
The Association between Reporting Complexity in the Statement of Cash Flows and the Decision Usefulness of Cash Flow Information	5
The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation	5
Female CEOs and ESG Visual Expressions	5
Labor Costs of Implementing New Accounting Standards	5
Covers and Front Matter	4
“Onto-Balance Sheet” Accounting under Principle-Based Consolidation Standards: Evidence from State-Owned Enterprises in China	4
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	4
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood	4
Book Review	4
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	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
The Expectations-Reality Gap in Auditing: A Comparison of Student Expectations and Auditor Experiences	4
An Examination of Office-Level and Client-Level Non-Audit Services and Audit Quality	4
Automated Decision-Making Systems: How the Accounting Profession Can Contribute Toward Ethical and Responsible Practices	3
A Call to Arms for Audit Academics: Lead as Meta-Profession or Be Left Behind	3
Empowering Auditors to Pursue Fraud during Evidence Evaluation	3
Government Assistance: A Growing, Underdisclosed Financing Source	3

Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?	3
Local Financial Capability and Firm Investment Efficiency	3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	3
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	3
Customer Analytics in Performance Measurement and Reporting Systems	3
Options Trading and Earnings Management	3
Expanding the Horizons of Research Methodologies in Accounting—Introducing Design Science	3
A Review of Empirical Research on Multinational Tax-Motivated Income Shifting	3
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	3
Business Strategy and Blockchain Adoption	3
Challenges in the Accounting Profession’s Human Resource Ecosystem	3
Can Thinking about Alternative Explanations Promote Professional Skepticism?	3
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	2
Tenure Consequences of Submit-to-Accept Delays in Accounting	2
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	2
The Joint Effect of Pay Range Disclosure Width and Gender on Job Applications	2
The Impact of Lease Accounting Standards on Lending and Investment Decisions	2
A Survey of Financial Experimental Research through a Regulatory Lens	2
Reflections of Women Standard Setters in the United States	2
Management’s Communication Style When Disclosing Material Weaknesses in Internal Control	2
Material Contract Redactions and Cybersecurity Breaches	2
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?	2
Editorial Policy	2
Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance	2
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	2
The Economic Consequences and Underlying Mechanisms of Implementing Common Accounting Standards	2
Book Reviews	2
CEO Outside Board Service and Managerial Short-Termism	2
Big Data Analytics and Management Forecasting Behavior	2
Predictive Ability of Earnings from Business-Type Activities: Evidence from State Governments	2
Intended and Unintended Consequences of ERP System Implementation	2
The Impact of Executive Ethnic Diversity on Real Earnings Management	2
Covers and Front Matter	2
U.S. Audit Professionals’ Perspectives on Audits of Less Complex Entities	2
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	2
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	2
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	2
Employer-Sponsored Health Insurance and Financial Reporting Quality	2
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	2
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions	2
On-Site or Remote? Impact of Remote Audits and Self-Monitoring of Expressive Behavior on External Auditors’ Job Satisfaction	1
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP	1
Evaluating Corporate Governance: Guiding Principles and Calls for Future Research	1
The Role of General Counsels in the Implementation of Changes in Accounting Estimates	1
Covers and Front Matter	1
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling	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
Does More Frequent Financial Reporting Bring the Future Forward?	1
A Profession at a Crossroads—Insights from a Historical Lens	1
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	1
Annual Editor Report	1
How Has IFRS Evolved?	1
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	1
Regulatory Oversight of Voluntary SEC Filers	1
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	1
Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?	1
Editorial Policy	1
Editorial Policy	1
Do Financial Analysts See through the Cloud of Carbon Emissions?	1
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence	1
Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company	1
Passive Investment and Share Repurchases	1
Corporate Social Responsibility and Economic Stability: International Evidence	1
Editorial Policy	1
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors	1
Right-of-Use Assets and the Prediction of Revenue	1
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections	1
Changes in Investor Preferences and Consequences for Accounting Disclosures	1
Online Toxic Communication about the Accounting Academic Job Market	1
Challenges in Global Group Audits: Evidence from Component Audit Leaders	1
Covers and Front Matter	1
Embedded Derivatives in Sustainability-Linked Notes	1
Covers and Front Matter	1
Book Review	1
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	1
Covers and Front Matter	1
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	1