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 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
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	22
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
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
Disruption in the Market for Information: MiFID II and Investor Relations	12
Earnings Management and the Role of Moral Values in Investing	12
The Effect of Audit Partner Digitalization Expertise on Audit Fees	11
Corporate Governance and Profit Shifting: The Role of the Audit Committee	11
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	10
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
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
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
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
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
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	7
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
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
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