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 2021-08-01 to 2025-08-01.)

Article	Citations
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	116
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	58
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	53
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	48
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	37
Does CEO Inside Debt Really Improve Financial Reporting Quality?	31
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	26
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	20
Institutional Blockholders and Voluntary Disclosure	19
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	18
The Effect of Analyst-Auditor Connections on Analysts’ Performance	18
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	18
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	18
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	17
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	17
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	15
Disclosure Committees: Implications for Disclosure Quality and Timeliness	15
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	15
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	15
Corporate Governance and Profit Shifting: The Role of the Audit Committee	12
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	12
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	12
The Effect of Audit Partner Digitalization Expertise on Audit Fees	12
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	11
Disruption in the Market for Information: MiFID II and Investor Relations	11

Earnings Management and the Role of Moral Values in Investing	11
Bank Regulation/Supervision and Bank Auditing	10
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	10
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	10
Impression Management in Public Sector Audit Proposals: Language and Fees	10
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	9
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	9
CFO Characteristics and Real Earnings Management	9
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	9
Dissemination of Accounting Research	9
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	9
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	9
Regional Social Capital and Non-GAAP Earnings Disclosure	9
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	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
Political Institutions and Cost Stickiness: International Evidence	8
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark	8
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	7
Uniform Standards, Information Quality, and Capital Flows	7
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	7
Common Ownership and Analyst Forecasts	7
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	7
Derivatives Disclosures and Stock Price Informativeness	6
The Effect of Cost Stickiness on Peer-Based Valuation Models	6
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	6
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	6
A Measure of Management’s Withholding of Bad News	6
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	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
Tax Employee Careers and Corporate Tax Outcomes*	6
Family Ownership Influence on Cost Elasticity	6
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	6
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	5
Environmental Accounting in the European Accounting Review : A Reflection	5
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	5
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	5
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	5
Political Corruption and Accounting Conservatism	5
SEC Compensation-related Comment Letters and Excess CEO Compensation	4
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	4
Perceiving Auditors’ Tone	4
Reputable Inside Directors and Internal Control Effectiveness	4
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions	4
International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness	4
Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2021	4
The Role of Accounting Quality During Mutual Fund Fire Sales	4
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	4
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes	4

Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies	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
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China	4
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	4
Linking Performance Measures and Feedback: Self-Regulation for Creativity	4
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	4
Compensation Shifting from Salary to Dividends	4
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	4
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	4
(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	3
Time is (Not) Money: Incentive Effects of Granting Leisure Time	3
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	3
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	3
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	3
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
Reward Choices: Experimental Evidence on Cognitive Task Performance	3
The Effects of ASC 842 on the Value and Risk Relevance of Operating Lease Liabilities	3
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	3
Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty	3
Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector	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
Experience of a Job Loss and Analysts’ Subsequent Performance	3
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study	3
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence	3
Family Ownership and Impression Management: An Integrated Approach	2
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	2
Unlocking corporate innovation: Leveraging peers’ innovation-related narratives	2
Business Group Analysts	2
Evidence on the Effects of an Audit Quality Bonus	2
Local Government Fiscal Stress and Earnings Management: Evidence from China	2
Is Auditors’ Migration Status Associated with their Performance?	2
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?	2
Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research	2
Government Ownership and the Public Information Content of Insider Trading: International Evidence	2
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	2
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory	2
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?	2
How do Managers use Management Control Systems in Response to Shareholder Activism?	2
Investor Reactions to Crypto Token Regulation	2
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	2
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	2
Does Board Independence Influence Annual Report Readability?	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
Mobilizing Text As Data	2
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As	2