OOIR: Observatory of International Research

Papers

(The TQCC of European Accounting Review is 6. 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
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	32
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports	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
Management Accounting Research on Africa	24
Audit and the Pursuit of Dynamic Repair	24
Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts	23
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
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence	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
Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model	17
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	17
Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk	14
Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?	13
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research	13
Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment	12
Institutional Blockholders and Voluntary Disclosure	12
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
The Effect of Tax Authority Enforcement on Earnings Informativeness	11
Employee Cash Profit-Sharing and Earnings Management	11
What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust	10
Big 4 Office Political Connections and Client Restatements	10
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
A Theory of ‘Why and How’ Audit Firms Choose to Specialize	9
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
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
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
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
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
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