OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Horizons is 3. 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 2020-11-01 to 2024-11-01.)

Article	Citations
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk	27
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	26
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets	25
Corporate Culture and Financial Reporting Quality	22
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	21
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption	18
Policy Uncertainty and Textual Disclosure	15
A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?	14
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	14
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	12
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	12
Goodwill Impairment and Audit Effort	12
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals	12
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship	12
Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China	11
Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context	10
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality	10
Politically Connected Boards and Audit Pricing: U.S. Evidence	8
Comment Letters on Annual Reports: Evidence from an Emerging Market	8
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	8
Auditor Tenure Disclosure and Shareholder Ratification Voting	8
Improving Earnings Predictions and Abnormal Returns with Machine Learning	8
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	7
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?	7
The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics	7

Auditors' Responses to Classification Shifting: Evidence from U.S. Firms	6
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures	6
Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence	6
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	6
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base	6
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	6
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	6
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	6
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?	5
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers	5
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?	5
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	5
Career Paths and Compensation for Accounting Graduates	5
Top Management Team Functional Diversity and Management Forecast Accuracy	5
The Association between Audit Office Team Diversity and Audit Quality	4
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	4
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments	4
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	4
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	4
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	4
Can the FASB Regain Its Mojo?	3
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters	3
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	3
How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China	3
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	3
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	3
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	3
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	3
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	3
Initial Evidence on the Market Impact of the iXBRL Adoption	3
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	3
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	3