OOIR: Observatory of International Research

Papers

(The median citation count of Review of Accounting Studies is 5. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences	335
Creditor control rights and executive bonus plans	318
Firm innovation and covenant tightness	306
Climate-risk materiality and firm risk	167
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	134
Innovation incentives and competition for corporate resources	131
Improving the production and reviewing of design science research in accounting	126
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	111
Did FIN 48 improve the mapping between tax expense and future cash taxes?	109
Why did the Big Four get so large? Evidence from Australia	91
The productivity effect of digital financial reporting	84
Actions speak louder than words: environmental law enforcement and audit fees	78
Auditor-provided nonpublic signals of misreporting and CFO dismissal	75
Voluntary disclosures and monetary policy: evidence from quantitative easing	73
Which multiples matter in M &A? An overview	69
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	66
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences	55
Investor distraction and multi-dimensional financial narrative	49
All losses are not alike: Real versus accounting-driven reported losses	44
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	44
Crypto-influencers	44
Beyond disclosure: Can firms be forced to spend their way to social responsibility?	43
Representations and warranties insurance in mergers and acquisitions	41
The explanatory power of explanatory variables	40
Voluntary disclosures by activist investors: the role of activist expectations*	40

Strategic syndication: is bad news shared in loan syndicates?	38
Diversity targets	36
When attention is away, analysts misplay: distraction and analyst forecast performance	32
Does automation improve financial reporting? Evidence from internal controls	31
Something in the air: does air pollution affect fund managers’ carbon divestment?	30
Risk information, investor learning, and informational feedback	29
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	28
Outside directors’ insider trading around board meetings	28
Inventory planning and tax incentives for charitable giving	27
Who reports cryptocurrency to the IRS?	27
The impact of standard setting on individual investors: evidence from SFAS 109	27
Board bias, information, and investment efficiency	27
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	27
Activist directors: determinants and consequences	26
Green dies in darkness? environmental externalities of newspaper closures	26
Analyst information about peer firms during the IPO quiet period	25
Unexpected defaults: the role of information opacity	24
Controlling the narrative: managers’ topic-shifting behavior in conference calls	22
Walking the walk? Bank ESG disclosures and home mortgage lending	21
The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research	21
National culture and analysts’ forecasting	20
Predictable EPS growth and the performance of value investing	20
Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices	19
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	19
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	18
Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements	18
An analysis of net-outcome contracting with applications to equity-based compensation	16
No news is bad news: local news intensity and firms’ information environments	16
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	16
Valuation uncertainty and analysts’ use of DCF models	16
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	16
Investment portfolio management to meet or beat earnings expectations	16
Is artificial intelligence improving the audit process?	15
The monitoring role of social media	15
Human bias in the oversight of firms: evidence from workplace safety violations	15
Information acquisition costs and price informativeness: global evidence	15
Riding the merger wave: the gatekeeping role of auditors	14
Material changes in accounting estimates and the usefulness of earnings	14
When do firms deliver on the jobs they promise in return for state aid?	14
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	14
Credit risk assessment and executives’ legal expertise	13
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	13
Analyst following and R&D investment	13
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	13
The gender effects of COVID: evidence from equity analysts	13
Exposure to superstar firms and financial distress	13
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	12
Overprecise forecasts	12
Computing corporate bond returns: a word (or two) of caution	11
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	11

The persistence and pricing of changes in multinational firms’ foreign cash holdings	11
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	11
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	11
CEO pay ratio voluntary disclosures and stakeholder reactions	10
Born to behave: Home CEOs and financial misconduct*	10
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	10
The opportunity for partner industry knowledge sharing within audit offices and audit quality	10
A rating system to evaluate non-GAAP exclusion quality	10
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	10
The impact of auditor reputation impairments on private-client market share	9
To tell or not to tell: the incentive effects of disclosing employer assessments	9
Bankruptcy in groups	9
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	9
Analysts’ use of dividends in earnings forecasts	9
Taxing multinational income based on value creation versus value realization: an industry perspective	9
CEO tax burden and debt contracting	9
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS	9
Air pollution and managers’ forecasting ability	9
CEO tax effects on corporate misconduct: evidence from CEOs’ capital gains taxes	9
Do key audit matter disclosures about M&A transactions predict future performance?	9
Startups’ demand for accounting expertise: evidence from a randomized field experiment	9
Differences in the value relevance of identifiable intangible assets	8
Descriptive evidence on small business managers’ information choices	8
Round number reference points and irregular patterns in reported gross margins	8
Dividends, trust, and firm value	8
Using narrative disclosures to predict tax outcomes	8
Practical issues to consider when working with big data	8
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	8
Financial reporting for cryptocurrency	8
How government procurement shapes corporate climate disclosures, commitments, and actions	8
Horizon problems in the implementation of bank reporting regulation: evidence from China	7
Distribution channels of analyst research: new evidence	7
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	7
ESG assurance in the United States	7
Earnings prediction with DuPont components and calibration by life cycle	7
Decentralized Finance (DeFi) assurance: early evidence	7
Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns	7
Do sustainability reports contain financially material information?	7
Naming as business strategy: an analysis of eponymy and debt contracting	7
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	7
Why are reported fair values sticky?	7
Trump election and minority CEO pessimism	6
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	6
Does hedge fund activism improve investment efficiency?	6
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements	6
Does audit firm hiring of former PCAOB personnel improve audit quality?	6
Debiasing earnings persistence estimates	6
Testing the waters meetings, retail trading, and capital market frictions	6
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas	6
Properties of accounting performance measures used in compensation contracts	6
Litigation risk and IPO underpricing: evidence from federal judge ideology	6
Proprietary costs and the equity financing choice	6
Regulatory leniency and the cost of deposits	6
Correction: How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	5
Accounting regulation in the European Union	5
Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets	5
The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services	5
The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act	5
The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019	5
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	5
Variable leases under ASC 842: first evidence on properties and consequences	5
On the validity of asymmetric timeliness measures of accounting conservatism	5
The economics of ESG disclosure regulation	5
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks	5
Consensus credit ratings: a view from banks	5
The gift that keeps on giving: stock returns around CEO stock gifts to family members	5
Boardroom gender diversity reforms and institutional monitoring: global evidence	5
Accounting-based expected loss given default and debt contract design	5
Do companies realize operational benefits from engaging a competitor’s former auditor?	5