OOIR: Observatory of International Research

Papers

(The TQCC of European Accounting Review is 6. 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
The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework	55
The information content of corporate social responsibility disclosure in Europe: an institutional perspective	47
Political Uncertainty and Accounting Conservatism	44
Short Selling: A Review of the Literature and Implications for Future Research	37
Real Effects of Corporate Taxation: A Review	36
Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis	34
Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters	29
Goodwill Impairment, Securities Analysts, and Information Transparency	28
Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?	28
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports	26
Earnings Management to Avoid Debt Covenant Violations and Future Performance	23
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence	22
‘Looking for Something that Isn’t There’: A Case Study of an Early Attempt at ESG Integration in Investment Decision Making	22
Audit Firm Culture: Recent Developments and Trends in the Literature	22
The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy	20
Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research	19
Accounting for Institutional Work: A Critical Review	19
An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance	19
Audit and the Pursuit of Dynamic Repair	19
Management Accounting Research on Africa	18
Emotions in Accounting: A Review to Bridge the Paradigmatic Divide	17
The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses	17
Tax Avoidance and Financial Statement Readability	16
Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts	16
Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model	16

Are Corporate General Counsels in Top Management Effective Monitors? Evidence from Stock Price Crash Risk	16
Cyber-Security Incidents and Audit Quality	16
Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act	15
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity	14
How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change	14
Framing Engagement that Resonates: Organizing Advocacy for Corporate Social and Environmental Accountability	14
Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment Website Photographs	13
Enforcement, Managerial Discretion, and the Informativeness of Accruals	12
Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research	12
Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk	11
Demonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations	11
Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment	10
Does Disaster Risk Relate to Banks’ Loan Loss Provisions?	10
Consequences of Interim Reporting: A Literature Review and Future Research Directions	10
Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?	10
The Effect of Tax Authority Enforcement on Earnings Informativeness	10
Auditor University Education: Does it Matter?	9
Employee Cash Profit-Sharing and Earnings Management	9
Big 4 Office Political Connections and Client Restatements	9
Government Control, Regulatory Enforcement Actions, and the Cost of Equity	9
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study	9
PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms	8
Abnormal CSR and Financial Performance	8
Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads	8
What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust	8
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future	7
The Information Content of Deferred Taxes Under IFRS	7
A Theory of ‘Why and How’ Audit Firms Choose to Specialize	7
Institutional Blockholders and Voluntary Disclosure	7
Qualitative Disclosure and Credit Analysts’ Soft Rating Adjustments	6
Exploring the Role of Management Control Anchor Practices in new Product Development	6
Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants?	6
Making Intensity of Efforts the Same: Commensuration Work in Target-setting Practices	6
The Content of Tweets and the Usefulness of YouTube and Instagram in Corporate Communication	6
Mobilizing Text As Data	6
Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster	6
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	6
The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality	6
How do Managers use Management Control Systems in Response to Shareholder Activism?	6