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 2022-08-01 to 2026-08-01.)

Article	Citations
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	84
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	45
Does CEO Inside Debt Really Improve Financial Reporting Quality?	41
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	36
Interfirm cooperation and capital market performance: automated textual analysis of voluntary disclosures in Form 10-Ks	33
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	32
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	31
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	31
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	30
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	30
Accounting and cultural translation: measuring the ‘good citizen’ in Iranian public management	24
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	22
The Effect of Analyst-Auditor Connections on Analysts’ Performance	18
Codetermination and CEO compensation: evidence from Germany	18
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	17
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	17
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	15
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	15
Disruption in the Market for Information: MiFID II and Investor Relations	14
Do Politicians’ Incentives to Meet and Beat Expectations in Economic Performance Influence Corporate Environmental Performance?	13
The Effect of Audit Partner Digitalization Expertise on Audit Fees	12
Earnings Management and the Role of Moral Values in Investing	12
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	12
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	11
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	11

Dissemination of Accounting Research	11
Bank Regulation/Supervision and Bank Auditing	11
CFO Characteristics and Real Earnings Management	10
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	10
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	10
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	10
The impact of book-tax conformity on reporting and investment behaviour	9
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	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	8
Suppliers’ pre-existing information environments and spillover effects of customer ESG disclosure mandates: evidence from China’s global supply chain networks	8
The production of accounting opacity and its organisational effects	8
The last signal wins: how recent performance information shapes subsequent performance under contradictory signals	8
In-network auditors and subsidiaries’ investment efficiency	8
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	8
Non-audit services and knowledge spillover: evidence from audit hours and billing rates	7
Generational views on accounting: a case study on Gen Z	7
Uniform Standards, Information Quality, and Capital Flows	7
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	7
A Measure of Management’s Withholding of Bad News	7
Tax Employee Careers and Corporate Tax Outcomes*	7
Audit partner facial structure, audit pricing, and audit quality	7
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	6
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	6
Family Ownership Influence on Cost Elasticity	6
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks	6
Clawback Adoptions and Management Earnings Forecasts	6
Derivatives Disclosures and Stock Price Informativeness	6
Political Corruption and Accounting Conservatism	5
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	5
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes	5
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	5
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	5
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	5
Reputable Inside Directors and Internal Control Effectiveness	5
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	5
Environmental Accounting in the European Accounting Review : A Reflection	5
Beyond borders: the value of U.S. Firms’ offshore activities to foreign analysts	5
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	5
Proliferation of performance metrics in universities: the rise of grant income and the renegotiation of academic worth	5
Investors’ Quantitative Disclosure: Target Prices by Short Sellers	5
Linking Performance Measures and Feedback: Self-Regulation for Creativity	5
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	5
CFOs with social connections to audit committees and internal control quality	5
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	4
Director re-election and earnings management: evidence from majority voting legislation	4
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	4
Perceiving Auditors’ Tone	4

Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	4
Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News	4
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	4
Compensation Shifting from Salary to Dividends	4
Social accounting in seventeenth century Florence. A Foucauldian analysis of a plague town	4
The Role of Accounting Quality During Mutual Fund Fire Sales	3
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
Reward Choices: Experimental Evidence on Cognitive Task Performance	3
Task interdependence in teams: how to structure relative performance information to improve team performance	3
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China	3
(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	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
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	3
Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector	3
CEO skills and non-GAAP disclosure decisions	3
Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty	3
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	3
What do you recommend? The effects of communication on misreporting in autonomous teams	2
Experience of a Job Loss and Analysts’ Subsequent Performance	2
Government Ownership and the Public Information Content of Insider Trading: International Evidence	2
Does Board Independence Influence Annual Report Readability?	2
Unlocking corporate innovation: Leveraging peers’ innovation-related narratives	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
Performance goals and real earnings management: evidence from compensation contracts	2
The Effects of ASC 842 on the Value and Risk Relevance of Operating Lease Liabilities	2
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	2
Bonus or Penalty Contracts in Relative Performance Schemes: A Question of Regulatory Focus	2
Family Ownership and Impression Management: An Integrated Approach	2
Is Auditors’ Migration Status Associated with their Performance?	2
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	2
Capabilities-related disclosures and investors’ recognition of organisational resilience – an automated textual analysis of 10-K filings	2
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	2
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	2
Trust, Corporate Social Responsibility, and the Market Pricing of Corporate Earnings	2
Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?	2
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?	2