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 2022-06-01 to 2026-06-01.)

Article	Citations
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	67
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	55
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	43
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	38
Replication of Audit and Financial Accounting Research: We Do More than We Think	35
Building the TechHub.training Website for Training Accountants in Data Analytics	19
Women Accountants and Wellbeing	14
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	14
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	13
Accounting Quality and Household Stock Market Participation	13
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	12
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	12
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	12
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	11
Using Blockchain and Smart Contracts to Combat Greenwashing in Environmental Disclosures	11
Financial Reporting for the Knowledge Economy	11
Perspectives on the Financial Reporting of Intangibles	11
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	10
Technology, Accounting, and Research	10
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	10
Editorial Policy	10
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	9
Corporate Tax Disclosure Strategies in Sustainability Reporting	9
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	9
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	9

Investors’ Reactions to Recommendation Reports by Model Minority Analysts	9
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	9
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	9
Editorial Policy	8
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	8
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	8
Covers and Front Matter	8
Book Reviews	8
Recognizing Noncompete Agreements as Intangible Assets: A Proposal for Capitalizing a Proxy for Human Capital	7
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	7
The Development of the Process Mining Event Log Generator (PMELG) Tool	7
Editorial Policy	7
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	7
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	6
Building Trust from Code: Disclosure Commitments on Blockchains	6
Production Network Centrality and Accounting Conservatism	6
Data Analytics and Operational Efficiency	6
Auditing the Derivative Usage of Bank-Holding Companies	6
Information Technology Expertise and Environmental, Social, and Governance Activities	5
Examining the Use of Trait Skepticism Feedback in Auditor Training	5
Directors’ Perceptions of Multiple Concurrent Board Service	5
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	5
Non-GAAP Earnings Comparability and Cost of Equity Capital	5
CEO Network Connections and the Timeliness of Financial Reporting	5
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	5
The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation	5
Accounting Profession Mentoring in the #MeToo Era	5
Covers and Front Matter	4
The Expectations-Reality Gap in Auditing: A Comparison of Student Expectations and Auditor Experiences	4
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	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 Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	4
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	4
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	4
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	4
Book Review	4
Covers and Front Matter	4
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	4
Female CEOs and ESG Visual Expressions	4
Labor Costs of Implementing New Accounting Standards	4
An Examination of Office-Level and Client-Level Non-Audit Services and Audit Quality	4
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood	4
“Onto-Balance Sheet” Accounting under Principle-Based Consolidation Standards: Evidence from State-Owned Enterprises in China	4