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

Article	Citations
Does CEO Inside Debt Really Improve Financial Reporting Quality?	174
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	72
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	59
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	54
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	28
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	27
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	26
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	24
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	23
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	23
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	22
The Effect of Analyst-Auditor Connections on Analysts’ Performance	22
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	22
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	19
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	19
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	18
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	15
Disclosure Committees: Implications for Disclosure Quality and Timeliness	15
Disruption in the Market for Information: MiFID II and Investor Relations	14
Earnings Management and the Role of Moral Values in Investing	14
The Effect of Audit Partner Digitalization Expertise on Audit Fees	12
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	12
Dissemination of Accounting Research	11
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	11
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	11

The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	10
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	10
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	10
CFO Characteristics and Real Earnings Management	10
Bank Regulation/Supervision and Bank Auditing	10
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	10
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	10
Suppliers’ pre-existing information environments and spillover effects of customer ESG disclosure mandates: evidence from China’s global supply chain networks	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
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	9
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark	8
Uniform Standards, Information Quality, and Capital Flows	8
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	8
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	8
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
Tax Employee Careers and Corporate Tax Outcomes*	8
Common Ownership and Analyst Forecasts	7
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	7
Audit partner facial structure, audit pricing, and audit quality	7
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	7
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	6
A Measure of Management’s Withholding of Bad News	6
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	6
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	6
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	6
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	6
Derivatives Disclosures and Stock Price Informativeness	6
Family Ownership Influence on Cost Elasticity	6
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	6
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	6
Investors’ Quantitative Disclosure: Target Prices by Short Sellers	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
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	6
Reputable Inside Directors and Internal Control Effectiveness	6
Political Corruption and Accounting Conservatism	6
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes	5
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	5
Environmental Accounting in the European Accounting Review : A Reflection	5
Linking Performance Measures and Feedback: Self-Regulation for Creativity	5
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	5
Perceiving Auditors’ Tone	5
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	5
Compensation Shifting from Salary to Dividends	5
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	5
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	4
The Role of Accounting Quality During Mutual Fund Fire Sales	4
SEC Compensation-related Comment Letters and Excess CEO Compensation	4

(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	4
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	4
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	4
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	4
Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2021	4
Task interdependence in teams: how to structure relative performance information to improve team performance	4
Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News	4
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China	4
Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector	4
Reward Choices: Experimental Evidence on Cognitive Task Performance	3
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	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
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
Unlocking corporate innovation: Leveraging peers’ innovation-related narratives	3
Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty	3
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	3
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
The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations	3
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	3
Work from Home Suitability and Credit Risk Assessment	3
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	3
Government Ownership and the Public Information Content of Insider Trading: International Evidence	2
Does Board Independence Influence Annual Report Readability?	2
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?	2
Family Ownership and Impression Management: An Integrated Approach	2
Trust, Corporate Social Responsibility, and the Market Pricing of Corporate Earnings	2
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	2
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
Is Auditors’ Migration Status Associated with their Performance?	2
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review	2
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	2
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?	2
Investor Reactions to Crypto Token Regulation	2
Bonus or penalty contracts in relative performance schemes: a question of regulatory focus	2