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 2021-08-01 to 2025-08-01.)

Article	Citations
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	43
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	39
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	30
Replication of Audit and Financial Accounting Research: We Do More than We Think	25
Building the TechHub.training Website for Training Accountants in Data Analytics	25
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	23
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	22
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	20
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	17
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	16
Women Accountants and Wellbeing	14
Accounting Quality and Household Stock Market Participation	13
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	10
Financial Reporting for the Knowledge Economy	10
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	10
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	10
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	9
Perspectives on the Financial Reporting of Intangibles	9
Editorial Policy	8
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	7
Editorial Policy	7
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	7
Editorial Policy	7
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	7
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	6

Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	6
Convertible Debt Usage and the Pricing of Audit Services	6
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	6
Covers and Front Matter	5
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	5
Editorial Policy	5
Covers and Front Matter	5
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	5
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	5
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	5
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	4
Data Analytics and Operational Efficiency	4
The Development of the Process Mining Event Log Generator (PMELG) Tool	4
Information Technology Expertise and Environmental, Social, and Governance Activities	4
Examining the Use of Trait Skepticism Feedback in Auditor Training	4
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	4
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	4
Book Reviews	4
Auditing the Derivative Usage of Bank-Holding Companies	4
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	4
Corporate Innovation and the Auditor's Assessment of Going Concern	4
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	4
Editorial Policy	4
The Adoption and Consequences of COSO 2013	3
Covers and Front Matter	3
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	3
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	3
Book Review	3
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	3
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	3
Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	3
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	3
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	3
CEO Network Connections and the Timeliness of Financial Reporting	3
Accounting Profession Mentoring in the #MeToo Era	3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	3
Labor Costs of Implementing New Accounting Standards	3
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	3
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism	3