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 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