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 2021-11-01 to 2025-11-01.)

Article	Citations
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	145
Does CEO Inside Debt Really Improve Financial Reporting Quality?	68
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	57
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	50
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	48
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	28
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	23
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	22
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	22
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	22
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	21
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	21
The Effect of Analyst-Auditor Connections on Analysts’ Performance	19
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	18
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	18
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	16
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	14
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	14
Disclosure Committees: Implications for Disclosure Quality and Timeliness	14
Earnings Management and the Role of Moral Values in Investing	12
Disruption in the Market for Information: MiFID II and Investor Relations	12
Corporate Governance and Profit Shifting: The Role of the Audit Committee	11
The Effect of Audit Partner Digitalization Expertise on Audit Fees	11
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	10
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	10

The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	10
Dissemination of Accounting Research	10
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	10
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	9
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	9
CFO Characteristics and Real Earnings Management	9
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	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
Bank Regulation/Supervision and Bank Auditing	9
Regional Social Capital and Non-GAAP Earnings Disclosure	8
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	8
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	8
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark	8
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
Common Ownership and Analyst Forecasts	7
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	7
Tax Employee Careers and Corporate Tax Outcomes*	7
Political Institutions and Cost Stickiness: International Evidence	7
Uniform Standards, Information Quality, and Capital Flows	7
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	7
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	7
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	6
A Measure of Management’s Withholding of Bad News	6
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	6
Derivatives Disclosures and Stock Price Informativeness	6
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	6
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	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
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	6
Reputable Inside Directors and Internal Control Effectiveness	6
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
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	6
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	5
Environmental Accounting in the European Accounting Review : A Reflection	5
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	5
Political Corruption and Accounting Conservatism	5
Compensation Shifting from Salary to Dividends	4
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	4
Task interdependence in teams: how to structure relative performance information to improve team performance	4
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	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
Perceiving Auditors’ Tone	4
Linking Performance Measures and Feedback: Self-Regulation for Creativity	4
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	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
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes	4
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	4
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	4
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	4
SEC Compensation-related Comment Letters and Excess CEO Compensation	4
The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations	3
Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty	3
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	3
Does Board Independence Influence Annual Report Readability?	3
Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector	3
The Effects of ASC 842 on the Value and Risk Relevance of Operating Lease Liabilities	3
Time is (Not) Money: Incentive Effects of Granting Leisure Time	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
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	3
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	3
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	3
Reward Choices: Experimental Evidence on Cognitive Task Performance	3
Work from Home Suitability and Credit Risk Assessment	3
Government Ownership and the Public Information Content of Insider Trading: International Evidence	3
Unlocking corporate innovation: Leveraging peers’ innovation-related narratives	3
(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	3
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	3
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	2
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review	2
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
Is Auditors’ Migration Status Associated with their Performance?	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
Family Ownership and Impression Management: An Integrated Approach	2
Bonus or penalty contracts in relative performance schemes: a question of regulatory focus	2
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As	2
Business Group Analysts	2
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?	2
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory	2
Local Government Fiscal Stress and Earnings Management: Evidence from China	2