OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Horizons is 4. 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
Replication of Audit and Financial Accounting Research: We Do More than We Think	66
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	54
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	42
Building the TechHub.training Website for Training Accountants in Data Analytics	37
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	32
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	18
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	14
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	13
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	13
Women Accountants and Wellbeing	13
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	12
Financial Reporting for the Knowledge Economy	11
Editorial Policy	11
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	11
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	11
Accounting Quality and Household Stock Market Participation	11
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	10
Using Blockchain and Smart Contracts to Combat Greenwashing in Environmental Disclosures	10
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	10
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	9
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	9
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	9
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	9
Investors’ Reactions to Recommendation Reports by Model Minority Analysts	9
Perspectives on the Financial Reporting of Intangibles	9

Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	9
Corporate Tax Disclosure Strategies in Sustainability Reporting	9
Technology, Accounting, and Research	9
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	8
Covers and Front Matter	8
Editorial Policy	8
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	8
Editorial Policy	7
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	7
Book Reviews	7
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	7
The Development of the Process Mining Event Log Generator (PMELG) Tool	6
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	6
Auditing the Derivative Usage of Bank-Holding Companies	6
Data Analytics and Operational Efficiency	6
Recognizing Noncompete Agreements as Intangible Assets: A Proposal for Capitalizing a Proxy for Human Capital	6
Production Network Centrality and Accounting Conservatism	5
Information Technology Expertise and Environmental, Social, and Governance Activities	5
Accounting Profession Mentoring in the #MeToo Era	5
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	5
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	5
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	5
CEO Network Connections and the Timeliness of Financial Reporting	5
Examining the Use of Trait Skepticism Feedback in Auditor Training	5
Non-GAAP Earnings Comparability and Cost of Equity Capital	5
Directors’ Perceptions of Multiple Concurrent Board Service	5
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	4
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements	4
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms	4
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	4
Book Review	4
The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation	4
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	4
The Expectations-Reality Gap in Auditing: A Comparison of Student Expectations and Auditor Experiences	4
“Onto-Balance Sheet” Accounting under Principle-Based Consolidation Standards: Evidence from State-Owned Enterprises in China	4
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood	4
Covers and Front Matter	4
Female CEOs and ESG Visual Expressions	4
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies	4
An Examination of Office-Level and Client-Level Non-Audit Services and Audit Quality	4
Labor Costs of Implementing New Accounting Standards	4