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 2020-11-01 to 2024-11-01.)

Article	Citations
Real Effects of Corporate Taxation: A Review	46
Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis	41
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	41
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports	32
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	32
The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy	29
An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance	28
Audit Firm Culture: Recent Developments and Trends in the Literature	26
Audit and the Pursuit of Dynamic Repair	24
Management Accounting Research on Africa	24
Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts	23
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence	22
Emotions in Accounting: A Review to Bridge the Paradigmatic Divide	22
Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research	22
Cyber-Security Incidents and Audit Quality	21
Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act	19
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity	18
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	17
Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model	17
Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk	14
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research	13
Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?	13
Consequences of Interim Reporting: A Literature Review and Future Research Directions	12
Auditor University Education: Does it Matter?	12
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	12

Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment	12
Institutional Blockholders and Voluntary Disclosure	12
The Effect of Tax Authority Enforcement on Earnings Informativeness	11
Employee Cash Profit-Sharing and Earnings Management	11
Big 4 Office Political Connections and Client Restatements	10
What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust	10
A Theory of ‘Why and How’ Audit Firms Choose to Specialize	9
The Content of Tweets and the Usefulness of YouTube and Instagram in Corporate Communication	9
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study	9
Mobilizing Text As Data	9
David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms	8
When Investors Can Talk to Firms, Is It a Meaningful Conversation? Evidence from Investor Postings on Interactive Platforms	8
Abnormal CSR and Financial Performance	8
Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation	8
How do Managers use Management Control Systems in Response to Shareholder Activism?	8
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions	7
Does Board Independence Influence Annual Report Readability?	7
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	7
The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality	7
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	7
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	7
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	7
Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants?	7
From Governing to Managing: Exploring Modes of Control in Private Equity Relationships	7
Environmental Accounting in the European Accounting Review : A Reflection	7
Innovative Data – Use-cases in Management Accounting Research and Practice	6
Making Intensity of Efforts the Same: Commensuration Work in Target-setting Practices	6
Takeover Vulnerability and Pre-Emptive Earnings Management	6
Are Foreign Donors Good Monitors?	6
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	6
Exploring the Role of Metaphors in Social-Identity Construction: The Case of the German Controller	6
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	6
Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited	6
Time is (Not) Money: Incentive Effects of Granting Leisure Time	5
Corporate Governance and Profit Shifting: The Role of the Audit Committee	5
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	5
Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix	5
The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms	5
Family Ownership Influence on Cost Elasticity	5
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	5
Investor Reactions to Crypto Token Regulation	5
The Effect of Geographic Diversity on Managerial Earnings Forecasts	5
Audit Quality: An Analysis of Audit Partner Cultural Proximity to Client Executives	5
Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field	5
Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research	5
Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption	5
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	4
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	4
Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?	4
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	4

SEC Compensation-related Comment Letters and Excess CEO Compensation	4
Reputable Inside Directors and Internal Control Effectiveness	4
Management Accounting and Strategy – A Review and Reflections on Future Research	4
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	4
International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness	4
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	4
Linking Performance Measures and Feedback: Self-Regulation for Creativity	3
Analyst Revenue Forecasts and Firm Revenue Misstatements	3
An Experimental Study of Endogenous Discretionary Controls on Employee Effort	3
Financial Statement Comparability and Corporate Tax Strategy	3
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As	3
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	3
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	3
Public Audit Oversight and Audit Pricing: Evidence from the EU	3
How Auditors’ Approach to Client Inquiry May Affect Skeptical Judgment: A Mixed-method Examination of Client Inquiry and Note Taking	3
Organizational Memory and Bank Accounting Conservatism	3
Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation	3
Impression Management in Public Sector Audit Proposals: Language and Fees	3
The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review	3
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory	2
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error	2
Accounting in Identity Regulation: Producing the Appropriate Worker	2
Language Similarity and M&A Transactions	2
Budgeting in Public Organizations: The Influence of Managerial and Political Aspects	2
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	2
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	2
The Effect of Audit Partner Digitalization Expertise on Audit Fees	2
The Boss Behind the Scenes: Nonfamily Leadership and Earnings Management	2
Product Market Effects of Customer Referencing	2
Corporate Social Responsibility and Profit Shifting	2
Political Institutions and Cost Stickiness: International Evidence	2
Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics?	2
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	2
Economists’ Political Donations and GDP Forecast Accuracy	2
Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees	2
Do Foreign Cash Holdings Generate Uncertainty for Analysts?	2
Clawback Adoptions and Management Earnings Forecasts	2
A Modified Ohlson (1995) Model and Its Applications	2
Common Ownership and Analyst Forecasts	2
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	2
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	2
Cost Stickiness and Stock Price Delay	2
Political Corruption and Accounting Conservatism	2
Understanding Multiple Accountability Logics Within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling?	2
CEO Pay Gaps and Bank Risk-Taking	2
Deviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance	2
Disclosure Committees: Implications for Disclosure Quality and Timeliness	2
Learning from Masters: Engagement Partners’ Co-Signing Relationships with Non-Engagement Industry Specialist Partners and Audit Quality	2