Review of Accounting Studies

Papers
(The H4-Index of Review of Accounting Studies is 30. 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 2022-05-01 to 2026-05-01.)
ArticleCitations
Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences335
Creditor control rights and executive bonus plans318
Firm innovation and covenant tightness306
Climate-risk materiality and firm risk167
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets134
Innovation incentives and competition for corporate resources131
Improving the production and reviewing of design science research in accounting126
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities111
Did FIN 48 improve the mapping between tax expense and future cash taxes?109
Why did the Big Four get so large? Evidence from Australia91
The productivity effect of digital financial reporting84
Actions speak louder than words: environmental law enforcement and audit fees78
Auditor-provided nonpublic signals of misreporting and CFO dismissal75
Voluntary disclosures and monetary policy: evidence from quantitative easing73
Which multiples matter in M &A? An overview69
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence66
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences55
Investor distraction and multi-dimensional financial narrative49
Crypto-influencers44
All losses are not alike: Real versus accounting-driven reported losses44
Geographic connections to China and insider trading at the start of the COVID-19 pandemic44
Beyond disclosure: Can firms be forced to spend their way to social responsibility?43
Representations and warranties insurance in mergers and acquisitions41
The explanatory power of explanatory variables40
Voluntary disclosures by activist investors: the role of activist expectations*40
Strategic syndication: is bad news shared in loan syndicates?38
Diversity targets36
When attention is away, analysts misplay: distraction and analyst forecast performance32
Does automation improve financial reporting? Evidence from internal controls31
Something in the air: does air pollution affect fund managers’ carbon divestment?30
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