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 2022-06-01 to 2026-06-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	346
Creditor control rights and executive bonus plans	334
Firm innovation and covenant tightness	322
Innovation incentives and competition for corporate resources	171
Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences	139
Climate-risk materiality and firm risk	134
Did FIN 48 improve the mapping between tax expense and future cash taxes?	129
Improving the production and reviewing of design science research in accounting	116
Why did the Big Four get so large? Evidence from Australia	111
The productivity effect of digital financial reporting	95
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	80
National security-related foreign investment screening laws and investment efficiency	78
Actions speak louder than words: environmental law enforcement and audit fees	76
Auditor-provided nonpublic signals of misreporting and CFO dismissal	71
Voluntary disclosures and monetary policy: evidence from quantitative easing	69
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	59
All losses are not alike: Real versus accounting-driven reported losses	57
Which multiples matter in M &A? An overview	46
Investor distraction and multi-dimensional financial narrative	45
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	45
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences	44
Crypto-influencers	44
Representations and warranties insurance in mergers and acquisitions	43
Voluntary disclosures by activist investors: the role of activist expectations*	42
Risk information, investor learning, and informational feedback	39

Strategic syndication: is bad news shared in loan syndicates?	39
When attention is away, analysts misplay: distraction and analyst forecast performance	34
The explanatory power of explanatory variables	32
Diversity targets	32
Something in the air: does air pollution affect fund managers’ carbon divestment?	30
Beyond disclosure: Can firms be forced to spend their way to social responsibility?	30