OOIR: Observatory of International Research

Papers

(The TQCC of European Accounting Review is 7. 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
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
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings 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
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
Do Politicians’ Incentives to Meet and Beat Expectations in Economic Performance Influence Corporate Environmental Performance?	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
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
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	11
The impact of book-tax conformity on reporting and investment behaviour	10
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	10
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
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
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
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
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
Audit partner facial structure, audit pricing, and audit quality	7
Clawback Adoptions and Management Earnings Forecasts	7