European Accounting Review

Papers
(The median citation count of European Accounting Review is 2. 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 2021-02-01 to 2025-02-01.)
ArticleCitations
Environmental Accounting in the European Accounting Review : A Reflection52
Experience of a Job Loss and Analysts’ Subsequent Performance48
Political Corruption and Accounting Conservatism41
Accounting Bias and Debt Contracting35
Understanding Multiple Accountability Logics Within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling?32
Investor Base Size and Underreaction-Consistent Stock Return Anomalies29
CFO Characteristics and Real Earnings Management28
Does Longer Duration of Executive Compensation Foster Investment Efficiency?26
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO24
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms24
Economists’ Political Donations and GDP Forecast Accuracy23
Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?22
Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees20
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study18
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?15
Passive Investors and Audit Quality: Evidence from the U.S.14
Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality13
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend13
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China13
Reputable Inside Directors and Internal Control Effectiveness13
Takeover Vulnerability and Pre-Emptive Earnings Management13
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service12
Budgeting in Public Organizations: The Influence of Managerial and Political Aspects11
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting11
Employee Cash Profit-Sharing and Earnings Management10
The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms9
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers9
Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited9
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks9
Analyst Revenue Forecasts and Firm Revenue Misstatements9
Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation8
Higher-Order Beliefs, Market-Based Incentives, and Information Quality8
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports8
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency8
Managing Expectations Through Budgetary Slack: Evidence from Project Financing7
Language Similarity and M&A Transactions7
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making7
Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies7
Cost Stickiness and Stock Price Delay7
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation7
Linking Performance Measures and Feedback: Self-Regulation for Creativity7
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control7
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future7
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments6
Regional Social Capital and Non-GAAP Earnings Disclosure6
Does Board Independence Influence Annual Report Readability?6
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending6
Institutional Blockholders and Voluntary Disclosure6
Target Difficulty, Psychological Capital, and Work Engagement6
Real Effects of Corporate Taxation: A Review6
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency5
The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort5
Financial Constraints, Auditing, and External Financing5
The Effect of Geographic Diversity on Managerial Earnings Forecasts5
Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics?5
A Theory of ‘Why and How’ Audit Firms Choose to Specialize5
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity5
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?5
Accounting in Identity Regulation: Producing the Appropriate Worker5
Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption5
Peer Effects in Investment: Evidence from Early-tenure CEOs5
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity5
Warranty Provisions: Machine-Learning Versus Human Estimates4
Government Ownership and the Public Information Content of Insider Trading: International Evidence4
Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research4
Business Group Analysts4
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?4
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations4
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As4
Tax Planning Through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks4
Management Accounting Research on Africa4
Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?4
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes4
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark4
Political Institutions and Cost Stickiness: International Evidence3
The German Business Panel: Firm-Level Data for Accounting and Taxation Research3
Emotions in Accounting: A Review to Bridge the Paradigmatic Divide3
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees3
The Role of Public Information in Capital Markets with Investors of Unknown Risk Attitudes3
The Role of Accounting Quality During Mutual Fund Fire Sales3
The Effect of Tax Authority Enforcement on Earnings Informativeness3
What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust3
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?3
Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field2
Family Ownership and Impression Management: An Integrated Approach2
Is Auditors’ Migration Status Associated with their Performance?2
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth2
The Effects of Transparency and Voice on Managerial Decisions and Employee Effort in Hierarchical Organizations2
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster2
Compensation Shifting from Salary to Dividends2
Letter from the Incoming Editors of the European Accounting Review2
International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness2
Consequences of Interim Reporting: A Literature Review and Future Research Directions2
Investor Reactions to Crypto Token Regulation2
Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News2
Corporate Social Responsibility and Profit Shifting2
Local Government Fiscal Stress and Earnings Management: Evidence from China2
Mobilizing Text As Data2
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory2
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?2
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?2
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency2
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error2
Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?2
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review2
The Effect of Analyst-Auditor Connections on Analysts’ Performance2
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions2
Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants?2
Investors’ Reactions to Cybersecurity Incidents: The Joint Effects of Disclosure Tone, Critical Audit Matters, and IT Knowledge2
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism2
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?2
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