OOIR: Observatory of International Research

Papers

(The H4-Index of Review of Accounting Studies is 29. 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 2022-08-01 to 2026-08-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	354
Innovation incentives and competition for corporate resources	180
Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences	149
Firm innovation and covenant tightness	126
Creditor control rights and executive bonus plans	102
Climate-risk materiality and firm risk	89
Did FIN 48 improve the mapping between tax expense and future cash taxes?	86
Improving the production and reviewing of design science research in accounting	81
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	76
National security-related foreign investment screening laws and investment efficiency	72
The productivity effect of digital financial reporting	52
Why did the Big Four get so large? Evidence from Australia	51
Actions speak louder than words: environmental law enforcement and audit fees	49
All losses are not alike: Real versus accounting-driven reported losses	49
Voluntary disclosures and monetary policy: evidence from quantitative easing	43
Investor distraction and multi-dimensional financial narrative	42
Auditor-provided nonpublic signals of misreporting and CFO dismissal	41
Which multiples matter in M &A? An overview	41
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	37
Crypto-influencers	36
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	35
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences	35
Something in the air: does air pollution affect fund managers’ carbon divestment?	33
Voluntary disclosures by activist investors: the role of activist expectations*	33
Representations and warranties insurance in mergers and acquisitions	33

The explanatory power of explanatory variables	32
Risk information, investor learning, and informational feedback	32
Beyond disclosure: Can firms be forced to spend their way to social responsibility?	32
Does automation improve financial reporting? Evidence from internal controls	31
When attention is away, analysts misplay: distraction and analyst forecast performance	29
Strategic syndication: is bad news shared in loan syndicates?	29