Review of Accounting Studies

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 2021-08-01 to 2025-08-01.)
ArticleCitations
Innovation incentives and competition for corporate resources298
Firm innovation and covenant tightness264
Can short sellers constrain aggressive non-GAAP reporting?232
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets189
Social media analysts and sell-side analyst research148
Climate-risk materiality and firm risk117
Creditor control rights and executive bonus plans110
Why did the Big Four get so large? Evidence from Australia104
Did FIN 48 improve the mapping between tax expense and future cash taxes?100
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities81
Uncertainty about managerial horizon and voluntary disclosure78
Actions speak louder than words: environmental law enforcement and audit fees73
Negotiation and executive gender pay gaps in nonprofit organizations63
The productivity effect of digital financial reporting52
All losses are not alike: Real versus accounting-driven reported losses52
Which multiples matter in M &A? An overview51
Geographic connections to China and insider trading at the start of the COVID-19 pandemic50
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence49
Voluntary disclosures and monetary policy: evidence from quantitative easing49
Crypto-influencers43
How do most low ETR firms avoid paying taxes?43
Something in the air: does air pollution affect fund managers’ carbon divestment?41
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment41
Voluntary disclosures by activist investors: the role of activist expectations*40
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment37
Does automation improve financial reporting? Evidence from internal controls34
Diversity targets32
When do firms use one set of books in an international tax compliance game?31
Strategic syndication: is bad news shared in loan syndicates?31
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