OOIR: Observatory of International Research

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 2022-05-01 to 2026-05-01.)

Article	Citations
Does CEO Inside Debt Really Improve Financial Reporting Quality?	219
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	72
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	65
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	38
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	35
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	32
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	31
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	30
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	29
The Effect of Analyst-Auditor Connections on Analysts’ Performance	27
Codetermination and CEO compensation: evidence from Germany	27
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	27
Accounting and cultural translation: measuring the ‘good citizen’ in Iranian public management	25
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	24
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	22
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	21
Disclosure Committees: Implications for Disclosure Quality and Timeliness	17
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	16
Earnings Management and the Role of Moral Values in Investing	15
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	14
The Effect of Audit Partner Digitalization Expertise on Audit Fees	13
Disruption in the Market for Information: MiFID II and Investor Relations	13
Do Politicians’ Incentives to Meet and Beat Expectations in Economic Performance Influence Corporate Environmental Performance?	13
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	12
Dissemination of Accounting Research	12

Bank Regulation/Supervision and Bank Auditing	12
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	12
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	11
CFO Characteristics and Real Earnings Management	11
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	11
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	10
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	10
Suppliers’ pre-existing information environments and spillover effects of customer ESG disclosure mandates: evidence from China’s global supply chain networks	9
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	9
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	9
Regional Social Capital and Non-GAAP Earnings Disclosure	9
‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations	9
Uniform Standards, Information Quality, and Capital Flows	8
Audit partner facial structure, audit pricing, and audit quality	8
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	8
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	8
Tax Employee Careers and Corporate Tax Outcomes*	8
Non-audit services and knowledge spillover: evidence from audit hours and billing rates	8
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	8
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	8
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	7
Family Ownership Influence on Cost Elasticity	7
Derivatives Disclosures and Stock Price Informativeness	7
Clawback Adoptions and Management Earnings Forecasts	7
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks	7
A Measure of Management’s Withholding of Bad News	7
In-network auditors and subsidiaries’ investment efficiency	7
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	7
Common Ownership and Analyst Forecasts	7
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	6
CFOs with social connections to audit committees and internal control quality	6
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	6
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	6
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	6
Reputable Inside Directors and Internal Control Effectiveness	5
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes	5
Environmental Accounting in the European Accounting Review : A Reflection	5
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	5
The Role of Accounting Quality During Mutual Fund Fire Sales	5
Investors’ Quantitative Disclosure: Target Prices by Short Sellers	5
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	5
Perceiving Auditors’ Tone	5
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	5
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	5
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	5
Political Corruption and Accounting Conservatism	5
Linking Performance Measures and Feedback: Self-Regulation for Creativity	5
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	5
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	5

Compensation Shifting from Salary to Dividends	4
Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News	4
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	4
Task interdependence in teams: how to structure relative performance information to improve team performance	4
(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	4
Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector	4
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	4
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China	4
CEO skills and non-GAAP disclosure decisions	4
Time is (Not) Money: Incentive Effects of Granting Leisure Time	3
The Effects of ASC 842 on the Value and Risk Relevance of Operating Lease Liabilities	3
Reward Choices: Experimental Evidence on Cognitive Task Performance	3
Capabilities-related disclosures and investors’ recognition of organisational resilience – an automated textual analysis of 10-K filings	3
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	3
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
What do you recommend? The effects of communication on misreporting in autonomous teams	3
Experience of a Job Loss and Analysts’ Subsequent Performance	3
Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty	3
The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations	3
Work from Home Suitability and Credit Risk Assessment	3
Does Board Independence Influence Annual Report Readability?	3
Performance goals and real earnings management: evidence from compensation contracts	3
Unlocking corporate innovation: Leveraging peers’ innovation-related narratives	2
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
Business Group Analysts	2
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory	2
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?	2
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	2
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	2
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	2
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review	2
Investor Reactions to Crypto Token Regulation	2
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	2
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	2
Government Ownership and the Public Information Content of Insider Trading: International Evidence	2
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?	2
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As	2
Family Ownership and Impression Management: An Integrated Approach	2