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 2022-08-01 to 2026-08-01.)

Article	Citations
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	84
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	45
Does CEO Inside Debt Really Improve Financial Reporting Quality?	41
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	36
Interfirm cooperation and capital market performance: automated textual analysis of voluntary disclosures in Form 10-Ks	33
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	32
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	31
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	31
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	30
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	30
Accounting and cultural translation: measuring the ‘good citizen’ in Iranian public management	24
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	22
Codetermination and CEO compensation: evidence from Germany	18
The Effect of Analyst-Auditor Connections on Analysts’ Performance	18
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	17
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	17
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	15
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	15
Disruption in the Market for Information: MiFID II and Investor Relations	14
Do Politicians’ Incentives to Meet and Beat Expectations in Economic Performance Influence Corporate Environmental Performance?	13
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	12
The Effect of Audit Partner Digitalization Expertise on Audit Fees	12
Earnings Management and the Role of Moral Values in Investing	12
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	11
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	11

Dissemination of Accounting Research	11
Bank Regulation/Supervision and Bank Auditing	11
CFO Characteristics and Real Earnings Management	10
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	10
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	10
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	10
Regional Social Capital and Non-GAAP Earnings Disclosure	9
The impact of book-tax conformity on reporting and investment behaviour	9
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	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
‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations	8
Suppliers’ pre-existing information environments and spillover effects of customer ESG disclosure mandates: evidence from China’s global supply chain networks	8
The production of accounting opacity and its organisational effects	8
The last signal wins: how recent performance information shapes subsequent performance under contradictory signals	8
In-network auditors and subsidiaries’ investment efficiency	8
A Measure of Management’s Withholding of Bad News	7
Tax Employee Careers and Corporate Tax Outcomes*	7
Audit partner facial structure, audit pricing, and audit quality	7
Non-audit services and knowledge spillover: evidence from audit hours and billing rates	7
Generational views on accounting: a case study on Gen Z	7
Uniform Standards, Information Quality, and Capital Flows	7
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	7
Clawback Adoptions and Management Earnings Forecasts	6
Derivatives Disclosures and Stock Price Informativeness	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
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks	6