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 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
Women Accountants and Wellbeing	16
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	16
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	15
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	14
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	14
Financial Reporting for the Knowledge Economy	14
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	13
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	13
Accounting Quality and Household Stock Market Participation	12
Technology, Accounting, and Research	11
Perspectives on the Financial Reporting of Intangibles	11
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	11
Editorial Policy	11
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
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
Editorial Policy	9
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	9
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
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
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	7
Data Analytics and Operational Efficiency	7
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
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
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
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 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
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