OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Horizons is 1. 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
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality	65
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements	49
Accountant as Digital Innovator: Roles and Competencies in the Age of Automation	36
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession	31
Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology	29
A Framework for Auditor Data Literacy: A Normative Position	25
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk	25
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets	22
Corporate Culture and Financial Reporting Quality	16
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques	15
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	15
A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?	14
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption	14
Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics	13
The Debate Over Subsequent Accounting for Goodwill	12
Goodwill Impairment and Audit Effort	11
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals	11
Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China	11
The State of Segment Reporting by U.S. Public Entities: 1976–2017	10
Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context	10
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations	10
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality	9
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship	9
Policy Uncertainty and Textual Disclosure	9
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals	9

Do Audit Fees Reflect Unique Characteristics of Individual Executives?	8
The Market Premium for Audit Partners with Big 4 Experience	8
Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts	8
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	8
Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda	8
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	8
Improving Earnings Predictions and Abnormal Returns with Machine Learning	7
Auditor Tenure Disclosure and Shareholder Ratification Voting	7
Politically Connected Boards and Audit Pricing: U.S. Evidence	7
Comment Letters on Annual Reports: Evidence from an Emerging Market	7
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	7
Executive Board Member Financial Expertise and IPO Performance	7
The Attenuating Effect of Intelligent Agents and Agent Autonomy on Managers' Ability to Diffuse Responsibility for and Engage in Earnings Management	7
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures	6
Factors that Influence the Internal Audit Function's Maturity	6
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?	6
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams	6
The FASB's Approach Toward Reviewing, Conducting, and Sponsoring Academic Research and to Engaging Academics	6
Why Do Firms Utilize the Flexibility Allowed in CEO-Employee Pay Ratio Disclosure? Evidence from Dodd-Frank Act Section 953 (b)	5
The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA	5
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?	5
Accounting HorizonsRevised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence	5
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?	5
Career Paths and Compensation for Accounting Graduates	5
Does the Presence of a General Counsel in Top Management Affect Audit Effort and Audit Outcomes?	4
Shareholder Dissatisfaction and Subsequent Audit Outcomes	4
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers	4
Auditors' Responses to Classification Shifting: Evidence from U.S. Firms	4
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base	4
The Audit Implications of Cloud Computing	4
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	4
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	4
The Association between Audit Office Team Diversity and Audit Quality	3
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting	3
Firm-Value Effects of Carbon Emissions and Carbon Disclosures: Evidence from Taiwan	3
Exogenous Loss of Analyst Coverage and Choice of Audit Quality	3
The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input	3
The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current Evidence	3
Initial Evidence on the Market Impact of the iXBRL Adoption	3
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?	3
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	3
Can the FASB Regain Its Mojo?	3
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters	2
Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting	2
The Rewards for Meeting or Beating Managers' Own Earnings Guidance	2
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality	2
The Adoption and Consequences of COSO 2013	2
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	2
Auditing the Derivative Usage of Bank-Holding Companies	2
Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution	2

Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?	2
The Joint Effect of Presentation Format and Disclosure Balance on Investors' Reactions to Sensitivity Disclosures of Hedging Instruments	2
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	2
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	2
Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment onIdentifiable Intang	2
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach	2
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.	2
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	2
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions	1
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals	1
Accounting Quality and Household Stock Market Participation	1
The Effect of Form AP on Auditor Liability when Engagement Partner Disclosure Shows a History of Restatements	1
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	1
Corporate Innovation and the Auditor's Assessment of Going Concern	1
The Development of the Process Mining Event Log Generator (PMELG) Tool	1
Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment	1
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession	1
Shareholder Value Implications of the Internal Audit Function	1
The Role of Accounting in Ponzi Schemes	1
Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study	1
The Impact of Executive Ethnic Diversity on Real Earnings Management	1
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	1
Top Management Team Functional Diversity and Management Forecast Accuracy	1
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	1
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit	1
Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations	1
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	1
Stakeholder Engagement and Effective Standard Setting	1
How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China	1
The Adverse Effects of the “Anticipation of Racial Discrimination” on Auditors Who Are Black, Indigenous, or People of Color (BIPOC): An Exploratory Study with Research Propositions	1
Reflections of Women Standard Setters in the United States	1
Donald T. Nicolaisen: An Internationalist SEC Chief Accountant (1944–2019)	1
Men’s Experiences of Paternity Leaves in Accounting Firms	1
Shareholder Wealth Effects of Audit Data Analytics Announcements	1
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom	1
Online Toxic Communication about the Accounting Academic Job Market	1
When Cash is Not King: An Examination of the Relative Effectiveness of Tangible versus Cash Rewards on Whistleblower Reporting Behavior	1
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	1
Client Relationships, Analyst Coverage, and Earnings Management	1