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 2022-05-01 to 2026-05-01.)

Article	Citations
Does CEO Inside Debt Really Improve Financial Reporting Quality?	219
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	72
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	65
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	38
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	35
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	32
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	31
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	30
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	29
Codetermination and CEO compensation: evidence from Germany	27
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	27
The Effect of Analyst-Auditor Connections on Analysts’ Performance	27
Accounting and cultural translation: measuring the ‘good citizen’ in Iranian public management	25
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	24
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	22
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	21
Disclosure Committees: Implications for Disclosure Quality and Timeliness	17
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	16
Earnings Management and the Role of Moral Values in Investing	15
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	14
The Effect of Audit Partner Digitalization Expertise on Audit Fees	13
Disruption in the Market for Information: MiFID II and Investor Relations	13
Do Politicians’ Incentives to Meet and Beat Expectations in Economic Performance Influence Corporate Environmental Performance?	13
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	12
Dissemination of Accounting Research	12

Bank Regulation/Supervision and Bank Auditing	12
R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	12
CFO Characteristics and Real Earnings Management	11
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	11
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	11
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	10
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	10
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	9
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	9
Regional Social Capital and Non-GAAP Earnings Disclosure	9
‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations	9
Suppliers’ pre-existing information environments and spillover effects of customer ESG disclosure mandates: evidence from China’s global supply chain networks	9
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	8
Tax Employee Careers and Corporate Tax Outcomes*	8
Non-audit services and knowledge spillover: evidence from audit hours and billing rates	8
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	8
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	8
Uniform Standards, Information Quality, and Capital Flows	8
Audit partner facial structure, audit pricing, and audit quality	8
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	8
Derivatives Disclosures and Stock Price Informativeness	7
Clawback Adoptions and Management Earnings Forecasts	7
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks	7
A Measure of Management’s Withholding of Bad News	7
In-network auditors and subsidiaries’ investment efficiency	7
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	7
Common Ownership and Analyst Forecasts	7
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	7
Family Ownership Influence on Cost Elasticity	7