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 2022-01-01 to 2026-01-01.)

Article	Citations
Replication of Audit and Financial Accounting Research: We Do More than We Think	57
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	47
Beyond Algorithms: A Multifaceted Exploration of Trust, Confidence, and Blame in Generative AI-Assisted Advice	34
Building the TechHub.training Website for Training Accountants in Data Analytics	33
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	22
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	16
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	13
Women Accountants and Wellbeing	12
Accounting Quality and Household Stock Market Participation	12
Financial Reporting for the Knowledge Economy	12
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	10
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares	9
The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report	9
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations	9
Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism	9
Investors’ Reactions to Recommendation Reports by Model Minority Analysts	8
Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms	8
Corporate Tax Disclosure Strategies in Sustainability Reporting	8
Perspectives on the Financial Reporting of Intangibles	8
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?	8
Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward	8
Editorial Policy	8
Editorial Policy	8
Breadth versus Depth: A Gap Analysis of Technology Requirements from the Perspective of Academics and Practitioners	7
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants	7

Covers and Front Matter	7
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain	7
Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Nonpartners	7
Covers and Front Matter	6
Editorial Policy	6
Narrowing Initial Bargaining Gap in Traditional Offline Transactions: A Machine Learning Approach	6
How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance	6
Data Analytics and Operational Efficiency	6
The Accounting Supply Chain Challenge: Understanding Its Root Causes and Identifying Factors and Themes for a Plan for Action	5
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality	5
Book Reviews	5
The Development of the Process Mining Event Log Generator (PMELG) Tool	5
Production Network Centrality and Accounting Conservatism	5
Auditing the Derivative Usage of Bank-Holding Companies	5
Auditor Ratification in Light of Shareholder Dissatisfaction with the Audit Committee—Evidence from Germany	5
Editorial Policy	5
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	4
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	4
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment	4
Directors' Service Horizon and Managerial Myopia: Evidence from Real Earnings Management	4
Non-GAAP Earnings Comparability and Cost of Equity Capital	4
CEO Network Connections and the Timeliness of Financial Reporting	4
Information Technology Expertise and Environmental, Social, and Governance Activities	4
Examining the Use of Trait Skepticism Feedback in Auditor Training	4
Accounting Profession Mentoring in the #MeToo Era	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
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
Book Review	3
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions	3
Labor Costs of Implementing New Accounting Standards	3
Female CEOs and ESG Visual Expressions	3
Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China	3
Covers and Front Matter	3
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model	3
Covers and Front Matter	3
The Expectations-Reality Gap in Auditing: A Comparison of Student Expectations and Auditor Experiences	3
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process	3
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent	3
Expanding the Horizons of Research Methodologies in Accounting—Introducing Design Science	3
Customer Analytics in Performance Measurement and Reporting Systems	3