OOIR: Observatory of International Research

Papers

(The H4-Index of European Accounting Review is 17. 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
The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework	51
The information content of corporate social responsibility disclosure in Europe: an institutional perspective	47
Political Uncertainty and Accounting Conservatism	43
Short Selling: A Review of the Literature and Implications for Future Research	34
Real Effects of Corporate Taxation: A Review	33
Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis	32
Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters	27
Goodwill Impairment, Securities Analysts, and Information Transparency	24
Earnings Management to Avoid Debt Covenant Violations and Future Performance	22
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports	22
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence	22
How Does Combined Assurance Affect the Reliability of Integrated Reports and Investors’ Judgments?	22
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	22
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	20
Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts	19
Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research	18
Accounting for Institutional Work: A Critical Review	18
Audit and the Pursuit of Dynamic Repair	17
Audit Firm Culture: Recent Developments and Trends in the Literature	17
An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance	17
The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy	17
The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses	17