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 2022-06-01 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 protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	45
Investor distraction and multi-dimensional financial narrative	45
Crypto-influencers	44
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences	44
Representations and warranties insurance in mergers and acquisitions	43
Voluntary disclosures by activist investors: the role of activist expectations*	42
Strategic syndication: is bad news shared in loan syndicates?	39

Risk information, investor learning, and informational feedback	39
When attention is away, analysts misplay: distraction and analyst forecast performance	34
Diversity targets	32
The explanatory power of explanatory variables	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
Does automation improve financial reporting? Evidence from internal controls	29
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	28
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	28
Inventory planning and tax incentives for charitable giving	28
Outside directors’ insider trading around board meetings	28
Who reports cryptocurrency to the IRS?	27
Green dies in darkness? environmental externalities of newspaper closures	26
Activist directors: determinants and consequences	26
The impact of standard setting on individual investors: evidence from SFAS 109	26
Board bias, information, and investment efficiency	25
Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices	22
Analyst information about peer firms during the IPO quiet period	22
Unexpected defaults: the role of information opacity	22
Predictable EPS growth and the performance of value investing	21
Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements	21
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	21
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	20
National culture and analysts’ forecasting	19
Walking the walk? Bank ESG disclosures and home mortgage lending	18
The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research	17
Investment portfolio management to meet or beat earnings expectations	17
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	17
Controlling the narrative: managers’ topic-shifting behavior in conference calls	17
Credit risk assessment and executives’ legal expertise	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
Is artificial intelligence improving the audit process?	16
Information acquisition costs and price informativeness: global evidence	16
The monitoring role of social media	16
No news is bad news: local news intensity and firms’ information environments	16
Material changes in accounting estimates and the usefulness of earnings	15
Riding the merger wave: the gatekeeping role of auditors	15
When do firms deliver on the jobs they promise in return for state aid?	15
Analyst following and R&D investment	14
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
Exposure to superstar firms and financial distress	13
Overprecise forecasts	13
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	13
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	13
A rating system to evaluate non-GAAP exclusion quality	13
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	12
CEO pay ratio voluntary disclosures and stakeholder reactions	11
The opportunity for partner industry knowledge sharing within audit offices and audit quality	11
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	11

Analyst ability and research effort: non-EPS forecast provision as a research quality signal	11
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	11
Born to behave: Home CEOs and financial misconduct*	11
Computing corporate bond returns: a word (or two) of caution	11
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	11
Taxing multinational income based on value creation versus value realization: an industry perspective	10
To tell or not to tell: the incentive effects of disclosing employer assessments	10
The persistence and pricing of changes in multinational firms’ foreign cash holdings	10
Air pollution and managers’ forecasting ability	10
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	10
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	10
Analysts’ use of dividends in earnings forecasts	10
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS	10
CEO tax burden and debt contracting	9
Descriptive evidence on small business managers’ information choices	9
Using narrative disclosures to predict tax outcomes	9
Financial reporting for cryptocurrency	9
Do key audit matter disclosures about M&A transactions predict future performance?	9
Practical issues to consider when working with big data	9
Startups’ demand for accounting expertise: evidence from a randomized field experiment	9
Bankruptcy in groups	9
CEO tax effects on corporate misconduct: evidence from CEOs’ capital gains taxes	9
The impact of auditor reputation impairments on private-client market share	9
Round number reference points and irregular patterns in reported gross margins	9
Dividends, trust, and firm value	8
ESG assurance in the United States	8
Do sustainability reports contain financially material information?	8
Earnings prediction with DuPont components and calibration by life cycle	8
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	8
Naming as business strategy: an analysis of eponymy and debt contracting	8
Distribution channels of analyst research: new evidence	8
Decentralized Finance (DeFi) assurance: early evidence	8
Differences in the value relevance of identifiable intangible assets	8
How government procurement shapes corporate climate disclosures, commitments, and actions	8
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	8
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	7
Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns	7
Debiasing earnings persistence estimates	7
Horizon problems in the implementation of bank reporting regulation: evidence from China	7
Testing the waters meetings, retail trading, and capital market frictions	7
Litigation risk and IPO underpricing: evidence from federal judge ideology	7
Why are reported fair values sticky?	7
Trump election and minority CEO pessimism	7
Does audit firm hiring of former PCAOB personnel improve audit quality?	7
Properties of accounting performance measures used in compensation contracts	7
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas	6
Boardroom gender diversity reforms and institutional monitoring: global evidence	6
Does hedge fund activism improve investment efficiency?	6
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	6
The gift that keeps on giving: stock returns around CEO stock gifts to family members	6
Accounting regulation in the European Union	6
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	6
Proprietary costs and the equity financing choice	6
Variable leases under ASC 842: first evidence on properties and consequences	6
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements	6
Regulatory leniency and the cost of deposits	6
The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services	5
Prosocial CEOs, corporate policies, and firm value	5
Do companies realize operational benefits from engaging a competitor’s former auditor?	5
The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry	5
Economic effects of litigation risk on corporate disclosure and innovation	5
New product announcements, innovation disclosure, and future firm performance	5
The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019	5
Consensus credit ratings: a view from banks	5
Accrual duration	5
Correction: How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	5
Identical ratios: a red flag of ratio management	5
SEC comment letters on form S-4 and M&A accounting quality	5
The economics of ESG disclosure regulation	5
The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act	5
Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets	5
Accounting-based expected loss given default and debt contract design	5
Misinformation regulations: early evidence on corporate social media strategy	5
Corrupt tax bureau commissioners and corporate tax avoidance	5