OOIR: Observatory of International Research

Papers

(The median citation count of Review of Accounting Studies is 4. 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 2021-09-01 to 2025-09-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	310
Firm innovation and covenant tightness	248
Can short sellers constrain aggressive non-GAAP reporting?	203
Social media analysts and sell-side analyst research	166
Innovation incentives and competition for corporate resources	120
Creditor control rights and executive bonus plans	116
Climate-risk materiality and firm risk	109
Actions speak louder than words: environmental law enforcement and audit fees	107
Why did the Big Four get so large? Evidence from Australia	83
Did FIN 48 improve the mapping between tax expense and future cash taxes?	81
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	80
Uncertainty about managerial horizon and voluntary disclosure	67
The productivity effect of digital financial reporting	59
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	57
Voluntary disclosures and monetary policy: evidence from quantitative easing	55
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	52
How do most low ETR firms avoid paying taxes?	51
Crypto-influencers	46
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	43
All losses are not alike: Real versus accounting-driven reported losses	43
Which multiples matter in M &A? An overview	43
Voluntary disclosures by activist investors: the role of activist expectations*	38
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	35
Does automation improve financial reporting? Evidence from internal controls	34
Strategic syndication: is bad news shared in loan syndicates?	32

When do firms use one set of books in an international tax compliance game?	31
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	31
Risk information, investor learning, and informational feedback	31
The explanatory power of explanatory variables	30
Representations and warranties insurance in mergers and acquisitions	28
Diversity targets	26
The impact of standard setting on individual investors: evidence from SFAS 109	24
Something in the air: does air pollution affect fund managers’ carbon divestment?	24
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	24
When attention is away, analysts misplay: distraction and analyst forecast performance	24
Political information flow and management guidance	24
Inventory planning and tax incentives for charitable giving	23
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	23
Activist directors: determinants and consequences	23
Outside directors’ insider trading around board meetings	23
Board bias, information, and investment efficiency	22
Green dies in darkness? environmental externalities of newspaper closures	22
Analyst information about peer firms during the IPO quiet period	21
Valuation uncertainty and analysts’ use of DCF models	20
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	20
Unexpected defaults: the role of information opacity	20
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	20
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	20
Predictable EPS growth and the performance of value investing	20
National culture and analysts’ forecasting	18
Investment portfolio management to meet or beat earnings expectations	18
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	18
Walking the walk? Bank ESG disclosures and home mortgage lending	18
An analysis of net-outcome contracting with applications to equity-based compensation	18
Other comprehensive income, its components, and analysts’ forecasts	18
No news is bad news: local news intensity and firms’ information environments	18
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	17
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	17
On the tax efficiency of startup firms	17
The monitoring role of social media	16
Information acquisition costs and price informativeness: global evidence	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
When do firms deliver on the jobs they promise in return for state aid?	15
Material changes in accounting estimates and the usefulness of earnings	15
Is artificial intelligence improving the audit process?	15
The gender effects of COVID: evidence from equity analysts	14
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	14
Riding the merger wave: the gatekeeping role of auditors	14
Credit risk assessment and executives’ legal expertise	14
Private disclosure and myopia: evidence from the JOBS act	14
Analyst following and R&D investment	13
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	13
Overprecise forecasts	13
Rationalizing forecast inefficiency	12
Computing corporate bond returns: a word (or two) of caution	12

The persistence and pricing of changes in multinational firms’ foreign cash holdings	12
Auditing versus monitoring and the role of commitment	12
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	12
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	12
Exposure to superstar firms and financial distress	12
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	12
A rating system to evaluate non-GAAP exclusion quality	12
Born to behave: Home CEOs and financial misconduct*	11
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	11
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	11
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	10
Attention to dividends, inattention to earnings?	10
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	10
CEO pay ratio voluntary disclosures and stakeholder reactions	10
Taxing multinational income based on value creation versus value realization: an industry perspective	9
Bank financial reporting opacity and regulatory intervention	9
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS	9
The opportunity for partner industry knowledge sharing within audit offices and audit quality	9
To tell or not to tell: the incentive effects of disclosing employer assessments	9
Bankruptcy in groups	8
CEO tax burden and debt contracting	8
Trust, social capital, and the bond market benefits of ESG performance	8
Analysts’ use of dividends in earnings forecasts	8
Round number reference points and irregular patterns in reported gross margins	8
Do key audit matter disclosures about M&A transactions predict future performance?	8
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules	8
Air pollution and managers’ forecasting ability	8
Analyst coverage and syndicated lending	8
Financial reporting for cryptocurrency	8
Startups’ demand for accounting expertise: evidence from a randomized field experiment	8
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	8
Unpatented innovation and merger synergies	7
ESG assurance in the United States	7
Practical issues to consider when working with big data	7
Descriptive evidence on small business managers’ information choices	7
Differences in the value relevance of identifiable intangible assets	7
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	6
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	6
Naming as business strategy: an analysis of eponymy and debt contracting	6
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling	6
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	6
Corporate social performance and the managerial labor market	6
Dividends, trust, and firm value	6
Accounting for uncertainty: an application of Bayesian methods to accruals models	6
Decentralized Finance (DeFi) assurance: early evidence	6
Earnings prediction with DuPont components and calibration by life cycle	6
How government procurement shapes corporate climate disclosures, commitments, and actions	6
Tax haven incorporation and financial reporting transparency	6
Distribution channels of analyst research: new evidence	6
Earnings announcement delays and implications for the auditor-client relationship	6
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	5
Does audit firm hiring of former PCAOB personnel improve audit quality?	5
Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns	5
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas	5
Researchers’ data analysis choices: an excess of false positives?	5
Properties of accounting performance measures used in compensation contracts	5
Testing the waters meetings, retail trading, and capital market frictions	5
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions	5
Principles-based accounting standards and audit outcomes: empirical evidence	5
Trump election and minority CEO pessimism	5
Accounting regulation in the European Union	5
Does hedge fund activism improve investment efficiency?	4
Regulatory leniency and the cost of deposits	4
Litigation risk and IPO underpricing: evidence from federal judge ideology	4
Revenue-expense matching and performance measure choice	4
Variable leases under ASC 842: first evidence on properties and consequences	4
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements	4
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	4
The role of information transparency in the product market: an examination of the sustainability of profitability differences	4
Boardroom gender diversity reforms and institutional monitoring: global evidence	4
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program	4
Proprietary costs and the equity financing choice	4
Debiasing earnings persistence estimates	4
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	4
The gift that keeps on giving: stock returns around CEO stock gifts to family members	4
Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets	4
The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act	4