OOIR: Observatory of International Research

Papers

(The TQCC of European Accounting Review is 5. 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
Environmental Accounting in the European Accounting Review : A Reflection	75
R&D Intensity, Development Costs’ Capitalization Intensity and Stock Returns: A Variance Decomposition Analysis	58
Economists’ Political Donations and GDP Forecast Accuracy	49
Accounting Bias and Debt Contracting	41
The Real Effect of Accounting for Software Development Costs on Corporate Innovation	38
Experience of a Job Loss and Analysts’ Subsequent Performance	38
Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service	31
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?	28
Investor Base Size and Underreaction-Consistent Stock Return Anomalies	27
Does Longer Duration of Executive Compensation Foster Investment Efficiency?	26
Disclosure Tone and Short-Selling Pressure: Evidence from Regulation-SHO	25
The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms	24
Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?	19
Reputable Inside Directors and Internal Control Effectiveness	17
Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend	17
The Effect of Cybersecurity Breaches on Analysts’ Earnings Forecasts	16
Understanding Multiple Accountability Logics Within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling?	15
Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study	14
Auditors' Incentives and Audit Quality: Non-Audit Services versus Contingent Audit Fees	14
Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms	14
Can Sell-side Analysts Compete Using Public Information? Analysts as Frame-makers Revisited	13
Non-accountants and Accounting: On the Emancipatory Mobilization of Accounting by Sustainability Managers	13
Budgeting in Public Organizations: The Influence of Managerial and Political Aspects	11
Passive Investors and Audit Quality: Evidence from the U.S.	11
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China	10

Economic Policy Uncertainty and Firms’ Non-GAAP Reporting	9
Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality	9
Analyst Revenue Forecasts and Firm Revenue Misstatements	9
Political Corruption and Accounting Conservatism	9
Takeover Vulnerability and Pre-Emptive Earnings Management	9
Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks	9
CFO Characteristics and Real Earnings Management	9
Explainability Versus Accuracy of Machine Learning Models: The Role of Task Uncertainty and Need for Interaction with the Machine Learning Model	8
Warranty Provisions: Machine-Learning Versus Human Estimates	8
Do Birds of a Feather Flock Together? The Joint Effects of Manager and Subordinate Narcissism on Performance Evaluation	8
The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency	8
Information Sharing in Procurement Contracting with Multiple Suppliers and Input Interdependencies	7
Does Board Independence Influence Annual Report Readability?	7
Real Effects of Corporate Taxation: A Review	7
Managing Expectations Through Budgetary Slack: Evidence from Project Financing	7
The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control	7
Can Technology-Enabled Advanced Monitoring Systems Influence Individual Performance and Team Dynamics?	6
Target Difficulty, Psychological Capital, and Work Engagement	6
The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort	6
Can Soft Information Survive Organizational Distance? Evidence from SMB Lending	6
Accounting in Identity Regulation: Producing the Appropriate Worker	6
Regional Social Capital and Non-GAAP Earnings Disclosure	6
The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity	5
Incorporating Conflict into a Manager’s Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?	5
Growth Opportunities, Information Asymmetry, and Dividend Payout: Evidence from Mandatory IFRS Adoption	5
Firm Strategy and CEO−VP Pay Differentials in Equity Compensation	5
The Effect of Geographic Diversity on Managerial Earnings Forecasts	5
Peer Effects in Investment: Evidence from Early-tenure CEOs	5
The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports	5
Government Ownership and the Public Information Content of Insider Trading: International Evidence	5