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 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
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective	15
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques	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
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
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
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
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
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