OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Review is 9. 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 2020-05-01 to 2024-05-01.)

Article	Citations
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings	378
Evolution in Value Relevance of Accounting Information	168
Theory Testing and Process Evidence in Accounting Experiments	86
Out of Control: The (Over) Use of Controls in Accounting Research	75
The Role of Social Media in Corporate Governance	74
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience	59
Deterrent Disclosure	59
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?	57
Policy Uncertainty and Accounting Quality	55
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings	53
Soft Information in the Financial Press and Analyst Revisions	45
Real Effects of Private Country-by-Country Disclosure	44
The Disclosure and Consequences of U.S. Critical Audit Matters	43
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China	41
CEO Overconfidence and the Timeliness of Goodwill Impairments	41
Do Banks Price Firms' Data Breaches?	39
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language	36
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?	36
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	35
The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives	35
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes	31
Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures	31
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures	30
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings	29
Product Market Peers and Relative Performance Evaluation	28

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161	28
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches	28
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws	28
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China	27
The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan	26
Understanding the Determinants of Analyst Target Price Implied Returns	24
Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency	23
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards	22
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation	22
Information Externalities of SFAS 161: Evidence from Supply Chains	22
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement	22
Foreign Employment, Income Shifting, and Tax Uncertainty	21
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality	21
The Cost of Fraud Prediction Errors	21
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	21
Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market	21
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China	20
Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests	20
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures	20
Overbidding in Mergers and Acquisitions: An Accounting Perspective	20
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income	19
Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility	19
Financial Statement Complexity and Bank Lending	19
Political Bias in the Media's Coverage of Firms' Earnings Announcements	19
The Usefulness of Financial Accounting Information: Evidence from the Field	19
Network-Induced Agency Conflicts in Delegated Portfolio Management	19
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	18
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	18
Investor Relations, Engagement, and Shareholder Activism	18
The Regulatory Role of Credit Ratings and Voluntary Disclosure	18
Do Firms Redact Information from Material Contracts to Conceal Bad News?	18
Do Rewards Encourage Professional Skepticism? It Depends	17
Audit Office Labor Market Proximity and Audit Quality	17
Can FinTech Competition Improve Sell-Side Research Quality?	17
From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy	17
Who Pays Attention to SEC Form 8-K?	17
Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions	16
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards	16
Effective Tax Planning	16
Cost Structure, Operating Leverage, and CDS Spreads	16
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?	16
Net Operating Loss Carryforwards and Corporate Savings Policies	16
Emotions and Managerial Judgment: Evidence from Sunshine Exposure	15
Credit Information Sharing and Loan Loss Recognition	15
Do Director Networks Help Managers Forecast Better?	15
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions	15
Outside Opportunities, Managerial Risk Taking, and CEO Compensation	15
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets	15
Spillover Effects of Tax Avoidance on Peers' Firm Value	14
The Possible Weakening of Financial Accounting from Tax Reforms	14

Active Funds and Bundled News	14
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment	14
The Determinants and Informativeness of Non-GAAP Revenue Disclosures	14
Spillover Effects in Disclosure-Related Securities Litigation	14
The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment	14
What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?	14
Organized Labor and Inventory Stockpiling	14
The Role of Audit Firms in Spreading Depositor Contagion	13
CEO Tenure and Firm Value	13
The Higher Moments of Future Earnings	13
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	13
Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?	12
The Role of Assurance in Equity Crowdfunding	12
Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency	12
Disclosure Speed: Evidence from Nonpublic SEC Investigations	12
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?	12
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy	12
Fundamental Analysis and Mean-Variance Optimal Portfolios	12
Bank Capital and Loan Monitoring	12
The Informational Role of Investor Relations: Evidence from the Debt Market	12
Investment as the Opportunity Cost of Dividend Signaling	12
Income Smoothing through R&D Management and Earnings Informativeness	12
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	12
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero	11
Debt and Voluntary Disclosure	11
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior	11
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job	11
It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations	11
Do Managers' Nonnative Accents Influence Investment Decisions?	11
Are Investors Influenced by the Order of Information in Earnings Press Releases?	11
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	11
Shadow Trading	11
How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?	10
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	10
Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion	10
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices	10
Securities and Exchange Commission Regulation and Non-GAAP Income Statements	10
Interplay between Accounting and Prudential Regulation	10
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships	10
Do High-Quality Auditors Improve Non-GAAP Reporting?	10
Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media	10
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior	10
The Deterrent Effect of Insider Trading Enforcement Actions	10
How Costly is Tax Avoidance? Evidence from Structural Estimation	10
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act	10
Do Depositors Respond to Banks’ Social Performance?	9
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	9
The Role of Subjectivity in Mitigating Incentive Contracting Risks	9
Taxes and Haven Activities: Evidence from Linguistic Cues	9
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions	9
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	9
Macroeconomic Uncertainty and Quantitative versus Qualitative Inputs to Analyst Risk Forecasts	9
Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency	9