OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Review is 29. 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
October 2023 Placement ADS	307
MAY 2024 PLACEMENT ADS	151
January 2024 Placement ADS	75
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	58
Disclosure and Dynamic Risk Sharing with a Large Shareholder	55
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	54
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	54
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading	42
GAAP Earnings Forecast Quality: Implications for Research	42
The Leverage Effect of Bank Disclosures	41
Income Tax Over-Withholding and Household Investment Decisions	38
Asymmetric Disclosure, Noise Trade, and Firm Valuation	38
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	37
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	37
How Costly is Tax Avoidance? Evidence from Structural Estimation	36
ELPR: A New Measure of Capital Adequacy for Commercial Banks	36
CEO Overconfidence and Bonus Target Ratcheting	35
Using Economic Links between Firms to Detect Accounting Fraud	35
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	34
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System	34
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	34
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	32
Understanding the Ecosystem of Enterprise Risk Governance	32
Does Meeting Financial Expectations Boost Employee Satisfaction?	31
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	30

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	30
Changes in Risk Factor Disclosures and the Variance Risk Premium	30
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	30
The Disclosure and Consequences of U.S. Critical Audit Matters	29
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	29
The Effect of Financial Regulation on Nonfinancial Violations	29
The Effect of Innovation Box Regimes on Investment and Employment Activity	29