OOIR: Observatory of International Research

Papers

(The TQCC of Contemporary Accounting Research 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 2021-04-01 to 2025-04-01.)

Article	Citations
Institutional dual‐holders and corporate disclosures: A natural experiment	232
The Effect of SEC Reviewers on Comment Letters*	118
Common institutional ownership and stock price crash risk	105
Do consumers pay the corporate tax?	91
Improving Complex Audit Judgments: A Framework and Evidence*†	79
Climatic disasters and distracted analysts	77
Beyond Risk Shifting: The Knowledge‐Transferring Role of Audit Liability Insurers*	63
The role of target difficulty and career tournaments in retaining creative R&D employees	55
Issue Information	51
Managerial performance evaluation and organizational form	50
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms†‡	47
Peer effects in subjective performance evaluation	47
Tax Haven Incorporation and the Cost of Capital*	43
Mitigating the Influence of Analysts Who Issue Aggressive Stock Price Targets: The Role of Joint Versus Separate Evaluation*	40
	39
Navigating through the noise: The effect of color‐coded performance feedback on decision‐making	38
Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†	38
The impacts of federal judge ideology on auditor litigation risk and auditor behavior	37
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	36
Toward a general equilibrium theory of financial reporting	36
Issue Information	36
The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation	32
Managerial extraversion and corporate voluntary disclosure	32
The Effects of Independent Director Litigation Risk*	31
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*	31

The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	30
The consequences of expanded audit reports for small and risky companies	29
Does tax enforcement disparately affect domestic versus multinational corporations around the world?	29
Can Financialization Save Nature? The Case of Endangered Species*	28
Management Faultlines and Management Forecasts*	26
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff	26
What a relief: How do firms respond to competitors' listing delays?	25
Manager narcissism, target difficulty, and employee dysfunctional behavior	24
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	23
CAR 2024 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2024 de RCC	22
Issue Information	21
Bank sentiment and liquidity hoarding	21
Sell‐side analysts as social intermediaries	21
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	21
	21
Preventing fraudulent financial reporting with reputational signals of strategic auditors	21
Income smoothing in banks: Obfuscation or information?	20
Surviving busy season: Using the job demands‐resources model to investigate coping mechanisms	20
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	20
The Effects of Information Acquisition Effort, Psychological Ownership, and Reporting Context on Opportunistic Managerial Reporting*	18
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?	18
	18
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis^*	17
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	17
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	16
Motivating Employees with Goal‐Based Prosocial Rewards*	16
Immaterial Error Corrections and Financial Reporting Reliability*	16
Executive Deferral Plans and Insider Trading†	16
Bank audit committee financial expertise and timely loan loss recognition	16
Linguistic Formality and Audience Engagement: Investors' Reactions to Characteristics of Social Media Disclosures*	15
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	15
Political incentives and analyst bias: Evidence from China	15
How does perceived ease of information access affect investors' judgments?	15
Customer referencing and capital market benefits: Evidence from the cost of equity	15
Do donors value volunteer commitment in assessing nonprofit effectiveness?	14
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	14
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	14
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	14
Leadership ability: Labor market outcomes, organizational benefits, and talent management in the auditing profession	14
The effect of securities litigation risk on firm value and disclosure	13
Can second‐chance provisions increase the effectiveness of penalty contracts? Evidence from a quasi field experiment	13
Bundled Earnings Guidance and Analysts' Forecast Revisions*	13
CEO gender and responses to shareholder activism	13
Managers' career preferences and corporate culture	13
Does auditor style influence non‐GAAP earnings disclosure?	13
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	12
Analyst workload and information production: Evidence from IPO assignments	12
The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†	12
The effect of US tax reform on the taxation of US firms' domestic and foreign earnings	12
Issue Information	12

Disclosure of tax‐related critical audit matters and tax‐related outcomes	12
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*	12
Data analytics strategy and internal information quality	12
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	12
Following the crowd? Peer influence on voluntary bank audits	11
Enterprise system implementation and cash flow volatility	11
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	11
The relative importance of information events: An ex ante perspective	11
Bank relationship and contractual flexibility: Evidence from covenant enforcement	10
Aggregate tone and gross domestic product	10
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems^*	10
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	10
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	10
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†	10
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	10
Public enforcement through independent directors	10
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	10
Issue Information	9
Issue Information	9
Does credit default swap trading improve managerial learning from outsiders?	9
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	9
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	9
Do Firms Time Changes in Accounting Estimates to Manage Earnings?^†	9
Relative Performance Evaluation and Earnings Management*	9
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*	9
Investors' Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings*	9
The Relevance of Non‐Income Tax Relief*	9