OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Horizons is 3. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	51
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	45
Building the TechHub.training Website for Training Accountants in Data Analytics	37
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	29
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	26
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	21
Replication of Audit and Financial Accounting Research: We Do More than We Think	18
Accounting Quality and Household Stock Market Participation	16
Financial Reporting for the Knowledge Economy	12
Women Accountants and Wellbeing	12
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	11
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	10
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	9
Perspectives on the Financial Reporting of Intangibles	8
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	8
Editorial Policy	8
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	8
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	8
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	7
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	7
Editorial Policy	7
Investors’ Reactions to Recommendation Reports by Model Minority Analysts	7
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	7
Corporate Tax Disclosure Strategies in Sustainability Reporting	7
Covers and Front Matter	6

Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	6
Editorial Policy	6
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	6
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	6
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework	6
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	5
Data Analytics and Operational Efficiency	5
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	5
Editorial Policy	5
Covers and Front Matter	5
Book Reviews	5
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	5
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	5
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	5
The Development of the Process Mining Event Log Generator (PMELG) Tool	5
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	4
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	4
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	4
Auditing the Derivative Usage of Bank-Holding Companies	4
Examining the Use of Trait Skepticism Feedback in Auditor Training	4
Accounting Profession Mentoring in the #MeToo Era	4
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing	4
Information Technology Expertise and Environmental, Social, and Governance Activities	4
CEO Network Connections and the Timeliness of Financial Reporting	4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	4
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	3
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	3
Book Review	3
Expanding the Horizons of Research Methodologies in Accounting—Introducing Design Science	3
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	3
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	3
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	3
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood	3
Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge	3
Covers and Front Matter	3
Labor Costs of Implementing New Accounting Standards	3
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	3
Covers and Front Matter	3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	3