OOIR: Observatory of International Research

Papers

(The median citation count of European Accounting Review is 2. 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 2021-06-01 to 2025-06-01.)

Article	Citations
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	96
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	65
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	54
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	49
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	43
Does CEO Inside Debt Really Improve Financial Reporting Quality?	35
Institutional Blockholders and Voluntary Disclosure	31
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	30
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	26
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	19
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	19
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	18
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	17
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	17
The Effect of Analyst-Auditor Connections on Analysts’ Performance	17
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	16
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	16
Corporate Governance and Profit Shifting: The Role of the Audit Committee	15
Disclosure Committees: Implications for Disclosure Quality and Timeliness	15
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	15
Disruption in the Market for Information: MiFID II and Investor Relations	14
The Effect of Audit Partner Digitalization Expertise on Audit Fees	12
Earnings Management and the Role of Moral Values in Investing	12
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	11
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	11

R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	10
Impression Management in Public Sector Audit Proposals: Language and Fees	10
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	10
Bank Regulation/Supervision and Bank Auditing	10
Dissemination of Accounting Research	10
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	9
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	9
Real Effects of Corporate Taxation: A Review	9
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	9
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	9
Regional Social Capital and Non-GAAP Earnings Disclosure	9
CFO Characteristics and Real Earnings Management	9
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	9
Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption	9
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	8
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark	8
Political Institutions and Cost Stickiness: International Evidence	7
The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms	7
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	7
Can Third-Party Brand Value Estimates Help Predict Cash Flows? A Machine-Learning Analysis	7
Clawback Adoptions and Management Earnings Forecasts	6
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	6
The Effect of Cost Stickiness on Peer-Based Valuation Models	6
Tax Employee Careers and Corporate Tax Outcomes*	6
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	6
Family Ownership Influence on Cost Elasticity	6
Derivatives Disclosures and Stock Price Informativeness	6
Uniform Standards, Information Quality, and Capital Flows	6
Penalties for Information Disclosure Violations and Independent Directors' Dissenting Behaviors at Director-Interlocked Firms: Spillover Effects Through Director Networks	6
Common Ownership and Analyst Forecasts	6
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	5
A Measure of Management’s Withholding of Bad News	5
Reputable Inside Directors and Internal Control Effectiveness	5
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	5
Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited	5
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	5
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	5
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	5
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	5
Linking Performance Measures and Feedback: Self-Regulation for Creativity	4
Political Corruption and Accounting Conservatism	4
Environmental Accounting in the European Accounting Review : A Reflection	4
International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness	4
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	4
The Effect of Tax Authority Enforcement on Earnings Informativeness	4
Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies	4
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	4
Perceiving Auditors’ Tone	4
Compensation Shifting from Salary to Dividends	4

Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News	4
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	4
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes	4
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	4
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	4
The Role of Accounting Quality During Mutual Fund Fire Sales	4
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	4
Work from Home Suitability and Credit Risk Assessment	3
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	3
Are Foreign Donors Good Monitors?	3
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence	3
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
Relational Work and Accounting: What Venture Capital Analysts Do with Accounting and Other Information in Situations of Uncertainty	3
Experience of a Job Loss and Analysts’ Subsequent Performance	3
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	3
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions	3
Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector	3
The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations	3
Time is (Not) Money: Incentive Effects of Granting Leisure Time	3
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	3
Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2021	3
SEC Compensation-related Comment Letters and Excess CEO Compensation	3
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China	3
(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	3
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	2
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?	2
Business Group Analysts	2
Does Board Independence Influence Annual Report Readability?	2
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	2
Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?	2
Mobilizing Text As Data	2
Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research	2
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory	2
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	2
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	2
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	2
Is Auditors’ Migration Status Associated with their Performance?	2
The Effect of Performance Measure Comparability and Discriminability on Measure Discontinuance	2
When Investors Can Talk to Firms, Is It a Meaningful Conversation? Evidence from Investor Postings on Interactive Platforms	2
Evidence on the Effects of an Audit Quality Bonus	2
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?	2
Investor Reactions to Crypto Token Regulation	2
Local Government Fiscal Stress and Earnings Management: Evidence from China	2
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	2
Government Ownership and the Public Information Content of Insider Trading: International Evidence	2
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study	2
Family Ownership and Impression Management: An Integrated Approach	2
Media Co-Coverage and Overreaction in Cross-Industry Information Transfers	2
How do Managers use Management Control Systems in Response to Shareholder Activism?	2
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?	2
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As	2