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

Article	Citations
Does CEO Inside Debt Really Improve Financial Reporting Quality?	174
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	72
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	59
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	54
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	28
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	27
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	26
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	24
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	23
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	23
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	22
The Effect of Analyst-Auditor Connections on Analysts’ Performance	22
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	22
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	19
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	19
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	18
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	15
Disclosure Committees: Implications for Disclosure Quality and Timeliness	15
Disruption in the Market for Information: MiFID II and Investor Relations	14
Earnings Management and the Role of Moral Values in Investing	14
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	12
The Effect of Audit Partner Digitalization Expertise on Audit Fees	12
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	11
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	11
Dissemination of Accounting Research	11

Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	10
CFO Characteristics and Real Earnings Management	10
Bank Regulation/Supervision and Bank Auditing	10
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	10
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	10
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	10
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	10
‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations	9
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	9
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
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark	8
Uniform Standards, Information Quality, and Capital Flows	8
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	8
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	8
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
Tax Employee Careers and Corporate Tax Outcomes*	8
Common Ownership and Analyst Forecasts	7
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	7
Audit partner facial structure, audit pricing, and audit quality	7
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	7
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	6
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	6
Derivatives Disclosures and Stock Price Informativeness	6
Family Ownership Influence on Cost Elasticity	6
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	6
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	6
Investors’ Quantitative Disclosure: Target Prices by Short Sellers	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
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	6
Reputable Inside Directors and Internal Control Effectiveness	6
Political Corruption and Accounting Conservatism	6
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	6
A Measure of Management’s Withholding of Bad News	6
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	6
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	6