OOIR: Observatory of International Research

Papers

(The TQCC of European Accounting Review is 5. 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 2021-02-01 to 2025-02-01.)

Article	Citations
Environmental Accounting in the European Accounting Review : A Reflection	52
Experience of a Job Loss and Analysts’ Subsequent Performance	48
Political Corruption and Accounting Conservatism	41
Accounting Bias and Debt Contracting	35
Understanding Multiple Accountability Logics Within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling?	32
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	29
CFO Characteristics and Real Earnings Management	28
Does Longer Duration of Executive Compensation Foster Investment Efficiency?	26
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	24
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	24
Economists’ Political Donations and GDP Forecast Accuracy	23
Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?	22
Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees	20
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study	18
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	15
Passive Investors and Audit Quality: Evidence from the U.S.	14
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	13
Reputable Inside Directors and Internal Control Effectiveness	13
Takeover Vulnerability and Pre-Emptive Earnings Management	13
Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality	13
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	13
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	12
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	11
Budgeting in Public Organizations: The Influence of Managerial and Political Aspects	11
Employee Cash Profit-Sharing and Earnings Management	10

Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited	9
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	9
Analyst Revenue Forecasts and Firm Revenue Misstatements	9
The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms	9
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	9
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	8
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports	8
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	8
Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation	8
Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies	7
Cost Stickiness and Stock Price Delay	7
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	7
Linking Performance Measures and Feedback: Self-Regulation for Creativity	7
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	7
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	7
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	7
Language Similarity and M&A Transactions	7
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	7
Institutional Blockholders and Voluntary Disclosure	6
Target Difficulty, Psychological Capital, and Work Engagement	6
Real Effects of Corporate Taxation: A Review	6
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	6
Regional Social Capital and Non-GAAP Earnings Disclosure	6
Does Board Independence Influence Annual Report Readability?	6
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	6
Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics?	5
A Theory of ‘Why and How’ Audit Firms Choose to Specialize	5
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	5
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	5
Accounting in Identity Regulation: Producing the Appropriate Worker	5
Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption	5
Peer Effects in Investment: Evidence from Early-tenure CEOs	5
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity	5
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	5
The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort	5
Financial Constraints, Auditing, and External Financing	5
The Effect of Geographic Diversity on Managerial Earnings Forecasts	5