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 2020-03-01 to 2024-03-01.)

Article	Citations
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality	59
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements	41
Accountant as Digital Innovator: Roles and Competencies in the Age of Automation	31
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession	30
Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology	25
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk	24
A Framework for Auditor Data Literacy: A Normative Position	23
Financial Reporting Conservatism and Voluntary CSR Disclosure	21
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets	19
The Characteristics, Valuation Methods, and Information Use of Valuation Specialists	14
A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?	14
Corporate Culture and Financial Reporting Quality	14
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	13
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques	13
Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics	12
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption	12
The Debate Over Subsequent Accounting for Goodwill	11
Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China	10
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals	10
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	9
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations	9
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality	9
Goodwill Impairment and Audit Effort	9
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship	8
The Market Premium for Audit Partners with Big 4 Experience	8

Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	8
Policy Uncertainty and Textual Disclosure	8
Do Audit Fees Reflect Unique Characteristics of Individual Executives?	7
Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context	7
Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures	7
The Influence of Audit Committee Expertise on Firms' Internal Controls: Evidence from Mergers and Acquisitions	7
Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts	7
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	7
The State of Segment Reporting by U.S. Public Entities: 1976–2017	7
Financial Statement Comparability and the Market Value of Cash Holdings	7
Executive Board Member Financial Expertise and IPO Performance	7
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	7
Politically Connected Boards and Audit Pricing: U.S. Evidence	6
The Attenuating Effect of Intelligent Agents and Agent Autonomy on Managers' Ability to Diffuse Responsibility for and Engage in Earnings Management	6
Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404	6
The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics	6
Improving Earnings Predictions and Abnormal Returns with Machine Learning	6
Factors that Influence the Internal Audit Function's Maturity	6
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?	5
Accounting HorizonsRevised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence	5
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?	5
Comment Letters on Annual Reports: Evidence from an Emerging Market	5
Why Do Firms Utilize the Flexibility Allowed in CEO-Employee Pay Ratio Disclosure? Evidence from Dodd-Frank Act Section 953 (b)	5
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	5
Auditor Tenure Disclosure and Shareholder Ratification Voting	5
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?	4
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures	4
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	4
Does the Presence of a General Counsel in Top Management Affect Audit Effort and Audit Outcomes?	4
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	4
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers	4
Auditors' Responses to Classification Shifting: Evidence from U.S. Firms	4
Shareholder Dissatisfaction and Subsequent Audit Outcomes	4
The Audit Implications of Cloud Computing	4
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	3
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	3
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	3
The Association between Audit Office Team Diversity and Audit Quality	3
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	3
Can the FASB Regain Its Mojo?	3
Career Paths and Compensation for Accounting Graduates	3
The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input	3
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution	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
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	2
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base	2
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	2
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	2
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	2
Initial Evidence on the Market Impact of the iXBRL Adoption	2

Exogenous Loss of Analyst Coverage and Choice of Audit Quality	2
The Adoption and Consequences of COSO 2013	2
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	2
Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting	2
The Rewards for Meeting or Beating Managers' Own Earnings Guidance	2
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach	2
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments	2
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	2
Online Toxic Communication about the Accounting Academic Job Market	1
Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations	1
Carryforward Effects of CSR Champions	1
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	1
Client Relationships, Analyst Coverage, and Earnings Management	1
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	1
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	1
The Impact of Executive Ethnic Diversity on Real Earnings Management	1
Donald T. Nicolaisen: An Internationalist SEC Chief Accountant (1944–2019)	1
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	1
Corporate Innovation and the Auditor's Assessment of Going Concern	1
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	1
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters	1
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	1
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	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
The Role of Accounting in Ponzi Schemes	1
Reflections of Women Standard Setters in the United States	1
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	1
Accounting Quality and Household Stock Market Participation	1
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	1
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	1
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	1
Auditing the Derivative Usage of Bank-Holding Companies	1
Does Mandatory Retrospective Hedge Effectiveness Assessment under ASC 815 Provide Risk-Relevant Information?	1
Shareholder Value Implications of the Internal Audit Function	1
Stakeholder Engagement and Effective Standard Setting	1
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	1
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	1
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	1
Men’s Experiences of Paternity Leaves in Accounting Firms	1
The Effect of Form AP on Auditor Liability when Engagement Partner Disclosure Shows a History of Restatements	1
Shareholder Wealth Effects of Audit Data Analytics Announcements	1