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 2021-06-01 to 2025-06-01.)

Article	Citations
Innovation incentives and competition for corporate resources	825
Creditor control rights and executive bonus plans	253
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	243
Social media analysts and sell-side analyst research	208
Firm innovation and covenant tightness	164
Can short sellers constrain aggressive non-GAAP reporting?	123
Climate-risk materiality and firm risk	106
Why did the Big Four get so large? Evidence from Australia	96
Uncertainty about managerial horizon and voluntary disclosure	94
Did FIN 48 improve the mapping between tax expense and future cash taxes?	92
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	86
Negotiation and executive gender pay gaps in nonprofit organizations	72
Actions speak louder than words: environmental law enforcement and audit fees	71
The productivity effect of digital financial reporting	60
Correction to: Earnings announcement return extrapolation	57
Which multiples matter in M &A? An overview	46
Voluntary disclosures and monetary policy: evidence from quantitative easing	45
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	45
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	44
How do most low ETR firms avoid paying taxes?	42
All losses are not alike: Real versus accounting-driven reported losses	40
Crypto-influencers	39
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	38
Strategic syndication: is bad news shared in loan syndicates?	38
Voluntary disclosures by activist investors: the role of activist expectations*	35

Something in the air: does air pollution affect fund managers’ carbon divestment?	35
Diversity targets	32
When do firms use one set of books in an international tax compliance game?	32
The explanatory power of explanatory variables	31
Risk information, investor learning, and informational feedback	30
Does automation improve financial reporting? Evidence from internal controls	30
Representations and warranties insurance in mergers and acquisitions	27
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	26
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	26
When attention is away, analysts misplay: distraction and analyst forecast performance	26
The impact of standard setting on individual investors: evidence from SFAS 109	25
Inventory planning and tax incentives for charitable giving	25
Activist directors: determinants and consequences	25
Doing good when doing well: evidence on real earnings management	24
Board bias, information, and investment efficiency	23
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	23
Political information flow and management guidance	23
Outside directors’ insider trading around board meetings	21
Unexpected defaults: the role of information opacity	20
Green dies in darkness? environmental externalities of newspaper closures	20
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	20
Valuation uncertainty and analysts’ use of DCF models	19
Analyst information about peer firms during the IPO quiet period	19
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	19
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	19
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	19
An analysis of net-outcome contracting with applications to equity-based compensation	18
National culture and analysts’ forecasting	18
Walking the walk? Bank ESG disclosures and home mortgage lending	18
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	18
Predictable EPS growth and the performance of value investing	18
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	18
Other comprehensive income, its components, and analysts’ forecasts	18
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	18
Human bias in the oversight of firms: evidence from workplace safety violations	17
Investment portfolio management to meet or beat earnings expectations	17
No news is bad news: local news intensity and firms’ information environments	17
Financial misconduct and employee mistreatment: Evidence from wage theft	16
The monitoring role of social media	16
On the tax efficiency of startup firms	16
Is artificial intelligence improving the audit process?	15
The impact of carbon disclosure mandates on emissions and financial operating performance	15
Material changes in accounting estimates and the usefulness of earnings	14
The gender effects of COVID: evidence from equity analysts	13
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	13
Riding the merger wave: the gatekeeping role of auditors	13
Private disclosure and myopia: evidence from the JOBS act	13
When do firms deliver on the jobs they promise in return for state aid?	13
Credit risk assessment and executives’ legal expertise	12
Real earnings management through syndicated lending	12

Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	11
Rationalizing forecast inefficiency	11
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	11
Overprecise forecasts	11
Exposure to superstar firms and financial distress	11
Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	11
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	11
Analyst following and R&D investment	11
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	11
Auditing versus monitoring and the role of commitment	10
Do bondholders incorporate expected repatriation taxes into their pricing of debt?	10
Born to behave: Home CEOs and financial misconduct*	10
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	10
Attention to dividends, inattention to earnings?	10
A rating system to evaluate non-GAAP exclusion quality	10
The opportunity for partner industry knowledge sharing within audit offices and audit quality	10
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	10
The persistence and pricing of changes in multinational firms’ foreign cash holdings	9
Computing corporate bond returns: a word (or two) of caution	9
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	9
Mandatory CSR and sustainability reporting: economic analysis and literature review	8
To tell or not to tell: the incentive effects of disclosing employer assessments	8
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	8
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	8
Correction to: Voluntary disclosure when private information and disclosure costs are jointly determined	8
Analysts’ use of dividends in earnings forecasts	8
CEO pay ratio voluntary disclosures and stakeholder reactions	8
Taxing multinational income based on value creation versus value realization: an industry perspective	8
Monitoring or payroll maximization? What happens when workers enter the boardroom?	8
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules	7
Bankruptcy in groups	7
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	7
Startups’ demand for accounting expertise: evidence from a randomized field experiment	7
Trust, social capital, and the bond market benefits of ESG performance	7
Analyst coverage and syndicated lending	7
Financial reporting for cryptocurrency	7
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS	7
CEO tax burden and debt contracting	7
Round number reference points and irregular patterns in reported gross margins	7
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	7
Bank financial reporting opacity and regulatory intervention	7
Differences in the value relevance of identifiable intangible assets	6
Unpatented innovation and merger synergies	6
Correction to: Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	6
Practical issues to consider when working with big data	6
How government procurement shapes corporate climate disclosures, commitments, and actions	6
Earnings prediction with DuPont components and calibration by life cycle	6
Tax haven incorporation and financial reporting transparency	6
Dividends, trust, and firm value	6
Corporate social performance and the managerial labor market	6
Earnings announcement delays and implications for the auditor-client relationship	6
ESG assurance in the United States	6
Naming as business strategy: an analysis of eponymy and debt contracting	5
Manager perception and proprietary investment disclosure	5
Accounting for uncertainty: an application of Bayesian methods to accruals models	5
Principles-based accounting standards and audit outcomes: empirical evidence	5
Trump election and minority CEO pessimism	5
Decentralized Finance (DeFi) assurance: early evidence	5
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	5
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions	5
Testing the waters meetings, retail trading, and capital market frictions	5
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling	5
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	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	4
Properties of accounting performance measures used in compensation contracts	4
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	4
Researchers’ data analysis choices: an excess of false positives?	4
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program	4
Revenue-expense matching and performance measure choice	4
Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care	4
The role of information transparency in the product market: an examination of the sustainability of profitability differences	4
Does hedge fund activism improve investment efficiency?	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
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements	4
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	4
Debiasing earnings persistence estimates	4
Proprietary costs and the equity financing choice	4