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 2020-04-01 to 2024-04-01.)

Article	Citations
The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework	51
The information content of corporate social responsibility disclosure in Europe: an institutional perspective	47
Political Uncertainty and Accounting Conservatism	43
Short Selling: A Review of the Literature and Implications for Future Research	34
Real Effects of Corporate Taxation: A Review	33
Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis	32
Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters	27
Goodwill Impairment, Securities Analysts, and Information Transparency	24
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence	22
How Does Combined Assurance Affect the Reliability of Integrated Reports and Investors’ Judgments?	22
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	22
Earnings Management to Avoid Debt Covenant Violations and Future Performance	22
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports	22
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	20
Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts	19
Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research	18
Accounting for Institutional Work: A Critical Review	18
Audit and the Pursuit of Dynamic Repair	17
Audit Firm Culture: Recent Developments and Trends in the Literature	17
An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance	17
The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy	17
The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses	17
Management Accounting Research on Africa	16
Are Corporate General Counsels in Top Management Effective Monitors? Evidence from Stock Price Crash Risk	16
Emotions in Accounting: A Review to Bridge the Paradigmatic Divide	16

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model	15
Tax Avoidance and Financial Statement Readability	15
How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change	14
Cyber-Security Incidents and Audit Quality	14
Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act	13
Framing Engagement that Resonates: Organizing Advocacy for Corporate Social and Environmental Accountability	13
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity	12
Empirical Evidence on Audit Quality under a Dual Mandatory Auditor Rotation Rule	11
Enforcement, Managerial Discretion, and the Informativeness of Accruals	11
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research	11
Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment	10
Demonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations	10
Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment Website Photographs	10
Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk	9
Big 4 Office Political Connections and Client Restatements	9
Auditor University Education: Does it Matter?	9
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study	9
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	9
Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?	9
Government Control, Regulatory Enforcement Actions, and the Cost of Equity	8
PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms	8
What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust	8
The Effect of Tax Authority Enforcement on Earnings Informativeness	8
Abnormal CSR and Financial Performance	8
Consequences of Interim Reporting: A Literature Review and Future Research Directions	8
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	7
Employee Cash Profit-Sharing and Earnings Management	7
A Theory of ‘Why and How’ Audit Firms Choose to Specialize	7
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	7
Institutional Blockholders and Voluntary Disclosure	7
Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation	6
Exploring the Role of Management Control Anchor Practices in new Product Development	6
Making Intensity of Efforts the Same: Commensuration Work in Target-setting Practices	6
The Effect of Relative Performance Information, Peers’ Rule-breaking, and Controls on Employees’ own Rule-breaking	6
Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants?	6
Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads	6
The Content of Tweets and the Usefulness of YouTube and Instagram in Corporate Communication	6
Mobilizing Text As Data	6
The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality	5
Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research	5
The Information Content of Deferred Taxes Under IFRS	5
Foreign Ownership and Audit Fees in European Listed Firms	5
Are Foreign Donors Good Monitors?	5
On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems	5
The Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes	5
David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms	5
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	5
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	5
Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited	5
An Empirical Examination of Sell-Side Brokerage Analysts’ Published Research, Concierge Services, and High-Touch Services	4

Audit Quality: An Analysis of Audit Partner Cultural Proximity to Client Executives	4
When Investors Can Talk to Firms, Is It a Meaningful Conversation? Evidence from Investor Postings on Interactive Platforms	4
Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption	4
Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency	4
The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms	4
Exploring the Role of Metaphors in Social-Identity Construction: The Case of the German Controller	4
How do Managers use Management Control Systems in Response to Shareholder Activism?	4
Cascading Control Changes, Incoherence, and Dialogue: Insights from a Longitudinal Case Study	4
Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix	4
The Comprehensive Tax Gain from Leverage	4
Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions	4
Time is (Not) Money: Incentive Effects of Granting Leisure Time	4
SEC Compensation-related Comment Letters and Excess CEO Compensation	4
Investor Reactions to Crypto Token Regulation	4
The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality	4
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	4
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes	3
International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness	3
Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?	3
Reputable Inside Directors and Internal Control Effectiveness	3
Doing Safe by Doing Good: Non-Financial Reporting and the Risk Effects of Corporate Social Responsibility	3
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees	3
Pension Deficits and Corporate Financial Policy: Does Accounting Transparency Matter?	3
Takeover Vulnerability and Pre-Emptive Earnings Management	3
Management Accounting and Strategy – A Review and Reflections on Future Research	3
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency	3
Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field	3
Does Board Independence Influence Annual Report Readability?	3
Environmental Accounting in the European Accounting Review : A Reflection	3
Clawback Adoptions and Management Earnings Forecasts	2
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment	2
From Governing to Managing: Exploring Modes of Control in Private Equity Relationships	2
Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies	2
Higher-Order Beliefs, Market-Based Incentives, and Information Quality	2
Analyst Revenue Forecasts and Firm Revenue Misstatements	2
Public Audit Oversight and Audit Pricing: Evidence from the EU	2
Do Foreign Cash Holdings Generate Uncertainty for Analysts?	2
Innovative Data – Use-cases in Management Accounting Research and Practice	2
Product Market Effects of Customer Referencing	2
Organizational Memory and Bank Accounting Conservatism	2
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	2
Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees	2
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	2
An Experimental Study of Endogenous Discretionary Controls on Employee Effort	2
Financial Statement Comparability and Corporate Tax Strategy	2
Disclosure Committees: Implications for Disclosure Quality and Timeliness	2
Political Institutions and Cost Stickiness: International Evidence	2
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error	2
Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation	2
Political Corruption and Accounting Conservatism	2
Impression Management in Public Sector Audit Proposals: Language and Fees	2