OOIR: Observatory of International Research

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 2022-01-01 to 2026-01-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	385
Creditor control rights and executive bonus plans	294
Innovation incentives and competition for corporate resources	258
Social media analysts and sell-side analyst research	230
Climate-risk materiality and firm risk	138
Firm innovation and covenant tightness	138
Did FIN 48 improve the mapping between tax expense and future cash taxes?	129
Uncertainty about managerial horizon and voluntary disclosure	121
Why did the Big Four get so large? Evidence from Australia	106
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	100
The productivity effect of digital financial reporting	97
Actions speak louder than words: environmental law enforcement and audit fees	89
Auditor-provided nonpublic signals of misreporting and CFO dismissal	78
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	67
Which multiples matter in M &A? An overview	67
Voluntary disclosures and monetary policy: evidence from quantitative easing	65
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	58
Crypto-influencers	55
All losses are not alike: Real versus accounting-driven reported losses	53
When do firms use one set of books in an international tax compliance game?	51
Risk information, investor learning, and informational feedback	50
Representations and warranties insurance in mergers and acquisitions	48
Strategic syndication: is bad news shared in loan syndicates?	40
The explanatory power of explanatory variables	39
Voluntary disclosures by activist investors: the role of activist expectations*	38

Something in the air: does air pollution affect fund managers’ carbon divestment?	37
Diversity targets	36
When attention is away, analysts misplay: distraction and analyst forecast performance	35
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	32
Does automation improve financial reporting? Evidence from internal controls	31
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	30
The impact of standard setting on individual investors: evidence from SFAS 109	30