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 2021-09-01 to 2025-09-01.)

Article	Citations
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	129
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	60
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	57
Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	49
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	40
Does CEO Inside Debt Really Improve Financial Reporting Quality?	26
Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations	20
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	20
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	19
Institutional Blockholders and Voluntary Disclosure	19
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	18
The Effect of Analyst-Auditor Connections on Analysts’ Performance	18
Does Mutual Funds’ Window-Dressing Status Affect Investee Firms’ Earnings Management?	18
‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth	18
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	17
Disclosure Committees: Implications for Disclosure Quality and Timeliness	17
Investor Alignment in Divestment Decisions and Firm Behavior: Evidence from Publicly Disclosed Exclusion Lists	16
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures	16
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	14
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	13
The Effect of Audit Partner Digitalization Expertise on Audit Fees	13
Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context	12
Earnings Management and the Role of Moral Values in Investing	11
Corporate Governance and Profit Shifting: The Role of the Audit Committee	11
Disruption in the Market for Information: MiFID II and Investor Relations	11

R&D Tax Incentive Reforms Around the World: The Impact on Firm Value	10
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements	10
Audit Market Measures in Audit Pricing Studies: The Issue of Mechanical Correlation	10
Impression Management in Public Sector Audit Proposals: Language and Fees	10
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	9
Bank Regulation/Supervision and Bank Auditing	9
Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne	9
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	9
Dissemination of Accounting Research	9
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	9
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	9
CFO Characteristics and Real Earnings Management	8
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	8
Regional Social Capital and Non-GAAP Earnings Disclosure	8
Monetary Policy, Held-to-Maturity Securities, and Uninsured Deposit Withdrawals	8
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
Do Good Intentions Pay Off? Employee Responses to Well-Intended Actions with Risky Outcomes	7
Uniform Standards, Information Quality, and Capital Flows	7
Political Institutions and Cost Stickiness: International Evidence	7
Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark	7
Tax Employee Careers and Corporate Tax Outcomes*	6
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	6
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment	6
Derivatives Disclosures and Stock Price Informativeness	6
Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion	6
The Effect of Cost Stickiness on Peer-Based Valuation Models	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
A Measure of Management’s Withholding of Bad News	6
Clawback Adoptions and Management Earnings Forecasts	6
Family Ownership Influence on Cost Elasticity	5
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty	5
Environmental Accounting in the European Accounting Review : A Reflection	5
Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study	5
How Portfolio Disclosure Impacts Monitoring Spillovers Between Competing Asset Managers	5
Political Corruption and Accounting Conservatism	5
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	5
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	5
Reputable Inside Directors and Internal Control Effectiveness	5
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	4
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes	4
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	4
Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism	4
Task interdependence in teams: how to structure relative performance information to improve team performance	4
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	4
Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies	4
Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2021	4
Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News	4

Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	4
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	4
Perceiving Auditors’ Tone	4
Linking Performance Measures and Feedback: Self-Regulation for Creativity	4
The Role of Accounting Quality During Mutual Fund Fire Sales	4
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees	4
Compensation Shifting from Salary to Dividends	4
Work from Home Suitability and Credit Risk Assessment	3
The Effects of ASC 842 on the Value and Risk Relevance of Operating Lease Liabilities	3
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	3
Enforcing Disclosure Compliance in Mergers and Acquisitions: Evidence from China	3
Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector	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
Time is (Not) Money: Incentive Effects of Granting Leisure Time	3
The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations	3
SEC Compensation-related Comment Letters and Excess CEO Compensation	3
(In)completing Accounting: Financial Managers and Quality Reforms in the Danish Health System	3
Reward Choices: Experimental Evidence on Cognitive Task Performance	3
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	3
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	3
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions	3
XBRL-Formatted Financial Reporting and the Feedback Effect of Price	3
How Do Corporate Tax Rates Alter Conforming Tax Avoidance?	3
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	2
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	2
Business Group Analysts	2
How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?	2
Evidence on the Effects of an Audit Quality Bonus	2
Big Baths Around Turnovers: What Happens if the Former CEO Stays on Board?	2
How do Climate Change Strategy Disclosure and Investment Horizon Jointly Influence Investor Judgments?	2
CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As	2
Does Exchange-traded Fund Ownership Affect a Firm’s Expected Crash Risk?	2
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	2
Unlocking corporate innovation: Leveraging peers’ innovation-related narratives	2
Does Board Independence Influence Annual Report Readability?	2
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review	2
How do Managers use Management Control Systems in Response to Shareholder Activism?	2
When Investors Can Talk to Firms, Is It a Meaningful Conversation? Evidence from Investor Postings on Interactive Platforms	2
Why Global Accounting Standards Diffuse? An Analysis from the Lenses of Actor-Network Theory	2
Family Ownership and Impression Management: An Integrated Approach	2
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	2
Government Ownership and the Public Information Content of Insider Trading: International Evidence	2
Is Auditors’ Migration Status Associated with their Performance?	2
Mobilizing Text As Data	2
Local Government Fiscal Stress and Earnings Management: Evidence from China	2
Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?	2
Investor Reactions to Crypto Token Regulation	2
Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research	2