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 2021-05-01 to 2025-05-01.)

Article	Citations
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	83
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	60
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	53
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	45
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	42
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	38
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	32
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	29
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	28
Institutional Blockholders and Voluntary Disclosure	28
The Effect of Analyst-Auditor Connections on Analysts’ Performance	25
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	22
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	19
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	18
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	17
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	16
Disclosure Committees: Implications for Disclosure Quality and Timeliness	16
The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy	16
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	15
Corporate Governance and Profit Shifting: The Role of the Audit Committee	15
Earnings Management and the Role of Moral Values in Investing	15
The Effect of Audit Partner Digitalization Expertise on Audit Fees	15
Disruption in the Market for Information: MiFID II and Investor Relations	14
New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity	13
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	10
Impression Management in Public Sector Audit Proposals: Language and Fees	10
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	10
Dissemination of Accounting Research	10
Bank Regulation/Supervision and Bank Auditing	10
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	9
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	9
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
CFO Characteristics and Real Earnings Management	9
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	9
Regional Social Capital and Non-GAAP Earnings Disclosure	9
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	9
Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption	9
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark	8
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error	8
Real Effects of Corporate Taxation: A Review	8
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	8
Tax Employee Careers and Corporate Tax Outcomes*	7
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	7
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	7
Political Institutions and Cost Stickiness: International Evidence	7
Common Ownership and Analyst Forecasts	6
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	6
Uniform Standards, Information Quality, and Capital Flows	6
Clawback Adoptions and Management Earnings Forecasts	5
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	5
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks	5
Family Ownership Influence on Cost Elasticity	5
The Effect of Cost Stickiness on Peer-Based Valuation Models	5
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	5
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	5
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	5
A Measure of Management’s Withholding of Bad News	5
Derivatives Disclosures and Stock Price Informativeness	5
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	5
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	4
International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness	4
Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited	4
Reputable Inside Directors and Internal Control Effectiveness	4
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	4
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	4
Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News	4
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	4
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	4
Environmental Accounting in the European Accounting Review : A Reflection	4
Linking Performance Measures and Feedback: Self-Regulation for Creativity	4
Perceiving Auditors’ Tone	4
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	4
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	4

Political Corruption and Accounting Conservatism	4
Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies	4
The Effect of Tax Authority Enforcement on Earnings Informativeness	3
Are Foreign Donors Good Monitors?	3
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	3
Compensation Shifting from Salary to Dividends	3
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China	3
Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2021	3
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions	3
SEC Compensation-related Comment Letters and Excess CEO Compensation	3
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
The Role of Accounting Quality During Mutual Fund Fire Sales	3
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	3
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	3
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence	3
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	3
Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector	3
Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty	2
Does Board Independence Influence Annual Report Readability?	2
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory	2
Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	2
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As	2
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	2
Government Ownership and the Public Information Content of Insider Trading: International Evidence	2
(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	2
Work from Home Suitability and Credit Risk Assessment	2
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study	2
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	2
Business Group Analysts	2
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?	2
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?	2
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	2
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	2
Time is (Not) Money: Incentive Effects of Granting Leisure Time	2
The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations	2
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	2
Investor Reactions to Crypto Token Regulation	2
Is Auditors’ Migration Status Associated with their Performance?	2
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review	2
Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?	2
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	2
Experience of a Job Loss and Analysts’ Subsequent Performance	2