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 2021-11-01 to 2025-11-01.)
ArticleCitations
Can short sellers constrain aggressive non-GAAP reporting?351
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets273
Innovation incentives and competition for corporate resources232
Creditor control rights and executive bonus plans193
Firm innovation and covenant tightness132
Social media analysts and sell-side analyst research125
Climate-risk materiality and firm risk119
Why did the Big Four get so large? Evidence from Australia113
Did FIN 48 improve the mapping between tax expense and future cash taxes?93
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities93
The productivity effect of digital financial reporting90
Uncertainty about managerial horizon and voluntary disclosure80
Actions speak louder than words: environmental law enforcement and audit fees67
Auditor-provided nonpublic signals of misreporting and CFO dismissal64
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence61
Which multiples matter in M &A? An overview60
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment54
Crypto-influencers51
Voluntary disclosures and monetary policy: evidence from quantitative easing50
All losses are not alike: Real versus accounting-driven reported losses49
Geographic connections to China and insider trading at the start of the COVID-19 pandemic49
Something in the air: does air pollution affect fund managers’ carbon divestment?42
Voluntary disclosures by activist investors: the role of activist expectations*38
When do firms use one set of books in an international tax compliance game?36
The explanatory power of explanatory variables35
Representations and warranties insurance in mergers and acquisitions35
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance34
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment33
Risk information, investor learning, and informational feedback33
Does automation improve financial reporting? Evidence from internal controls29
Strategic syndication: is bad news shared in loan syndicates?29
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