OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Horizons is 4. 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 2020-04-01 to 2024-04-01.)

Article	Citations
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality	61
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	34
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession	31
Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology	27
A Framework for Auditor Data Literacy: A Normative Position	24
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk	23
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets	21
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	15
Corporate Culture and Financial Reporting Quality	14
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
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption	13
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques	13
Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics	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
Policy Uncertainty and Textual Disclosure	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
The State of Segment Reporting by U.S. Public Entities: 1976–2017	9
Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context	9
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	9

The Market Premium for Audit Partners with Big 4 Experience	8
The Influence of Audit Committee Expertise on Firms' Internal Controls: Evidence from Mergers and Acquisitions	8
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship	8
Financial Statement Comparability and the Market Value of Cash Holdings	8
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	8
Do Audit Fees Reflect Unique Characteristics of Individual Executives?	7
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	7
The Attenuating Effect of Intelligent Agents and Agent Autonomy on Managers' Ability to Diffuse Responsibility for and Engage in Earnings Management	7
Politically Connected Boards and Audit Pricing: U.S. Evidence	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
Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts	7
Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures	7
Improving Earnings Predictions and Abnormal Returns with Machine Learning	6
The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics	6
Comment Letters on Annual Reports: Evidence from an Emerging Market	6
Auditor Tenure Disclosure and Shareholder Ratification Voting	6
Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404	6
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?	6
Factors that Influence the Internal Audit Function's Maturity	6
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	5
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
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures	5
Why Do Firms Utilize the Flexibility Allowed in CEO-Employee Pay Ratio Disclosure? Evidence from Dodd-Frank Act Section 953 (b)	5
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	4
Shareholder Dissatisfaction and Subsequent Audit Outcomes	4
The Audit Implications of Cloud Computing	4
Does the Presence of a General Counsel in Top Management Affect Audit Effort and Audit Outcomes?	4
Auditors' Responses to Classification Shifting: Evidence from U.S. Firms	4
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	4
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	4
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?	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