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 2021-04-01 to 2025-04-01.)

Article	Citations
Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence	40
Analyst/Investor Days and Firms’ Information Environments	31
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market	28
Exploring the Advantages and Disadvantages of Remote PCAOB Inspections: An Analysis of Inspected Auditors’ Experiences during the COVID-19 Pandemic	25
Editorial Policy	25
Top Management Team Functional Diversity and Management Forecast Accuracy	24
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research	23
Information Technology Expertise and Environmental, Social, and Governance Activities	17
The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes	16
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions	13
CEO outside Board Service and Managerial Short-Termism	12
Men’s Experiences of Paternity Leaves in Accounting Firms	12
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements	12
Auditor Tenure Disclosure and Shareholder Ratification Voting	11
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness	11
Does Corporate Governance Quality Influence Insider Trading around Private Meetings between Managers and Investors?	10
Who’s Behind the Curtain? Investors’ Reactions to Group Audit Disclosures in the Form AP	10
The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions	9
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures	8
Does More Frequent Financial Reporting Bring the Future Forward?	8
Global-Level Auditor Industry Specialization and the Cost of Equity Capital	8
Do Adverse Opinions on Internal Control over Financial Reporting Lead to Changes in Reporting Format?	8
A Framework for Applying Machine Learning and Natural Language Processing Methods to Accounting Recognition	8
Replication of Audit and Financial Accounting Research: We Do More than We Think	8
Book Reviews	6

Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences	6
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency	6
Do Firms Modify Investments in Tax Planning to Manage Earnings?	5
Diversity at Work: Firms’ Strategic Responses to Mandatory Diversity Disclosure	5
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias	5
Right-of-Use Assets and the Prediction of Revenue	5
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance	5
Covers and Front Matter	5
Comment Letters on Annual Reports: Evidence from an Emerging Market	5
Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective	5
Technology and Its Implications for Staff Auditors	5
Editorial Policy	5
Editorial Policy	4
Covers and Front Matter	4
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal	4
Editorial Policy	4
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors	4
Accounting Profession Mentoring in the #MeToo Era	4
Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence	4
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions	4
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures?	4
The Effect of Form AP on Auditor Liability when Engagement Partner Disclosure Shows a History of Restatements	3
Reflections of Women Standard Setters in the United States	3
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?	3
Women Accountants and Wellbeing	3
Book Review	3
Intended and Unintended Consequences of ERP System Implementation	3
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers	3
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?	3
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability	3
The Adoption and Consequences of COSO 2013	3
The Impact of Executive Ethnic Diversity on Real Earnings Management	3
More Incentive, Less Pollution: Environmental Responsibility of Local Cadres and Environment Governance	3