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 2022-06-01 to 2026-06-01.)

Article	Citations
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	227
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	75
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	68
Does CEO Inside Debt Really Improve Financial Reporting Quality?	39
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	36
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	33
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	32
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	31
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	28
The Effect of Analyst-Auditor Connections on Analysts’ Performance	28
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	28
Accounting and cultural translation: measuring the ‘good citizen’ in Iranian public management	28
Codetermination and CEO compensation: evidence from Germany	25
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	24
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	22
Disclosure Committees: Implications for Disclosure Quality and Timeliness	21
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	18
Do Politicians’ Incentives to Meet and Beat Expectations in Economic Performance Influence Corporate Environmental Performance?	15
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	15
Earnings Management and the Role of Moral Values in Investing	15
Disruption in the Market for Information: MiFID II and Investor Relations	14
Bank Regulation/Supervision and Bank Auditing	14
The Effect of Audit Partner Digitalization Expertise on Audit Fees	14
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	13
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	13

Dissemination of Accounting Research	12
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	11
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	11
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	11
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	11
CFO Characteristics and Real Earnings Management	11
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	10
The impact of book-tax conformity on reporting and investment behaviour	10
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
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
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	8
Non-audit services and knowledge spillover: evidence from audit hours and billing rates	8
Common Ownership and Analyst Forecasts	8
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	8
Tax Employee Careers and Corporate Tax Outcomes*	8
‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations	8
In-network auditors and subsidiaries’ investment efficiency	8
Uniform Standards, Information Quality, and Capital Flows	8
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	8
Audit partner facial structure, audit pricing, and audit quality	7
Clawback Adoptions and Management Earnings Forecasts	7
Generational views on accounting: a case study on Gen Z	7
A Measure of Management’s Withholding of Bad News	7
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	7
Family Ownership Influence on Cost Elasticity	7
Derivatives Disclosures and Stock Price Informativeness	7
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks	6
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	6
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	6
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	6
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	6
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	5
Reputable Inside Directors and Internal Control Effectiveness	5
Proliferation of performance metrics in universities: the rise of grant income and the renegotiation of academic worth	5
Perceiving Auditors’ Tone	5
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	5
CFOs with social connections to audit committees and internal control quality	5
Environmental Accounting in the European Accounting Review : A Reflection	5
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	5
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	5
Investors’ Quantitative Disclosure: Target Prices by Short Sellers	5
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	5
Political Corruption and Accounting Conservatism	5
Linking Performance Measures and Feedback: Self-Regulation for Creativity	5
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes	5
Director re-election and earnings management: evidence from majority voting legislation	4
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	4
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	4

Compensation Shifting from Salary to Dividends	4
Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News	4
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	4
Task interdependence in teams: how to structure relative performance information to improve team performance	4
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	3
Time is (Not) Money: Incentive Effects of Granting Leisure Time	3
CEO skills and non-GAAP disclosure decisions	3
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China	3
Social accounting in seventeenth century Florence. A Foucauldian analysis of a plague town	3
The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations	3
What do you recommend? The effects of communication on misreporting in autonomous teams	3
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
The Role of Accounting Quality During Mutual Fund Fire Sales	3
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	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
(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	3
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	2
Work from Home Suitability and Credit Risk Assessment	2
Unlocking corporate innovation: Leveraging peers’ innovation-related narratives	2
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
Is Auditors’ Migration Status Associated with their Performance?	2
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	2
The Effects of ASC 842 on the Value and Risk Relevance of Operating Lease Liabilities	2
Performance goals and real earnings management: evidence from compensation contracts	2
Capabilities-related disclosures and investors’ recognition of organisational resilience – an automated textual analysis of 10-K filings	2
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	2
Family Ownership and Impression Management: An Integrated Approach	2
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	2
Bonus or Penalty Contracts in Relative Performance Schemes: A Question of Regulatory Focus	2
Does Board Independence Influence Annual Report Readability?	2
Experience of a Job Loss and Analysts’ Subsequent Performance	2
Reward Choices: Experimental Evidence on Cognitive Task Performance	2
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	2
Investor Reactions to Crypto Token Regulation	2
Trust, Corporate Social Responsibility, and the Market Pricing of Corporate Earnings	2
Government Ownership and the Public Information Content of Insider Trading: International Evidence	2