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 2021-08-01 to 2025-08-01.)

Article	Citations
Innovation incentives and competition for corporate resources	298
Firm innovation and covenant tightness	264
Can short sellers constrain aggressive non-GAAP reporting?	232
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	189
Social media analysts and sell-side analyst research	148
Climate-risk materiality and firm risk	117
Creditor control rights and executive bonus plans	110
Why did the Big Four get so large? Evidence from Australia	104
Did FIN 48 improve the mapping between tax expense and future cash taxes?	100
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	81
Uncertainty about managerial horizon and voluntary disclosure	78
Actions speak louder than words: environmental law enforcement and audit fees	73
Negotiation and executive gender pay gaps in nonprofit organizations	63
The productivity effect of digital financial reporting	52
All losses are not alike: Real versus accounting-driven reported losses	52
Which multiples matter in M &A? An overview	51
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	50
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	49
Voluntary disclosures and monetary policy: evidence from quantitative easing	49
How do most low ETR firms avoid paying taxes?	43
Crypto-influencers	43
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	41
Something in the air: does air pollution affect fund managers’ carbon divestment?	41
Voluntary disclosures by activist investors: the role of activist expectations*	40
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	37

Does automation improve financial reporting? Evidence from internal controls	34
Diversity targets	32
Strategic syndication: is bad news shared in loan syndicates?	31
When do firms use one set of books in an international tax compliance game?	31
The explanatory power of explanatory variables	28
Risk information, investor learning, and informational feedback	28
When attention is away, analysts misplay: distraction and analyst forecast performance	28
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	28
Representations and warranties insurance in mergers and acquisitions	27
The impact of standard setting on individual investors: evidence from SFAS 109	27
Political information flow and management guidance	25
Inventory planning and tax incentives for charitable giving	24
Board bias, information, and investment efficiency	23
Activist directors: determinants and consequences	23
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	23
Green dies in darkness? environmental externalities of newspaper closures	23
Predictable EPS growth and the performance of value investing	22
Outside directors’ insider trading around board meetings	22
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	22
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	22
Analyst information about peer firms during the IPO quiet period	22
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	21
Unexpected defaults: the role of information opacity	20
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	20
National culture and analysts’ forecasting	20
Valuation uncertainty and analysts’ use of DCF models	20
Other comprehensive income, its components, and analysts’ forecasts	19
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	19
Walking the walk? Bank ESG disclosures and home mortgage lending	19
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	18
An analysis of net-outcome contracting with applications to equity-based compensation	18
Investment portfolio management to meet or beat earnings expectations	18
On the tax efficiency of startup firms	17
The impact of carbon disclosure mandates on emissions and financial operating performance	17
Information acquisition costs and price informativeness: global evidence	17
The monitoring role of social media	16
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
Is artificial intelligence improving the audit process?	16
Material changes in accounting estimates and the usefulness of earnings	15
When do firms deliver on the jobs they promise in return for state aid?	15
Credit risk assessment and executives’ legal expertise	14
Riding the merger wave: the gatekeeping role of auditors	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
Private disclosure and myopia: evidence from the JOBS act	14
Analyst following and R&D investment	13
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	12
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	12

Overprecise forecasts	12
Rationalizing forecast inefficiency	12
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	12
Exposure to superstar firms and financial distress	12
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	11
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	11
Auditing versus monitoring and the role of commitment	11
Do bondholders incorporate expected repatriation taxes into their pricing of debt?	11
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	10
Born to behave: Home CEOs and financial misconduct*	10
Computing corporate bond returns: a word (or two) of caution	10
The persistence and pricing of changes in multinational firms’ foreign cash holdings	10
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	10
Attention to dividends, inattention to earnings?	10
The opportunity for partner industry knowledge sharing within audit offices and audit quality	10
CEO pay ratio voluntary disclosures and stakeholder reactions	9
Monitoring or payroll maximization? What happens when workers enter the boardroom?	9
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS	9
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	9
Taxing multinational income based on value creation versus value realization: an industry perspective	9
Trust, social capital, and the bond market benefits of ESG performance	9
A rating system to evaluate non-GAAP exclusion quality	9
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	9
To tell or not to tell: the incentive effects of disclosing employer assessments	9
Analysts’ use of dividends in earnings forecasts	9
Startups’ demand for accounting expertise: evidence from a randomized field experiment	8
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules	8
Bankruptcy in groups	8
Financial reporting for cryptocurrency	8
Analyst coverage and syndicated lending	8
Descriptive evidence on small business managers’ information choices	8
Bank financial reporting opacity and regulatory intervention	8
Round number reference points and irregular patterns in reported gross margins	8
CEO tax burden and debt contracting	8
Practical issues to consider when working with big data	7
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	7
Differences in the value relevance of identifiable intangible assets	7
Dividends, trust, and firm value	7
Corporate social performance and the managerial labor market	7
How government procurement shapes corporate climate disclosures, commitments, and actions	7
Unpatented innovation and merger synergies	7
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	7
ESG assurance in the United States	7
Earnings announcement delays and implications for the auditor-client relationship	6
Earnings prediction with DuPont components and calibration by life cycle	6
Decentralized Finance (DeFi) assurance: early evidence	6
Correction to: Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	6
Naming as business strategy: an analysis of eponymy and debt contracting	6
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	6
Tax haven incorporation and financial reporting transparency	6
Accounting for uncertainty: an application of Bayesian methods to accruals models	6
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling	6
Manager perception and proprietary investment disclosure	5
Principles-based accounting standards and audit outcomes: empirical evidence	5
Trump election and minority CEO pessimism	5
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions	5
Does audit firm hiring of former PCAOB personnel improve audit quality?	5
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	5
Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care	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
Properties of accounting performance measures used in compensation contracts	5
Researchers’ data analysis choices: an excess of false positives?	5
Testing the waters meetings, retail trading, and capital market frictions	5
The role of information transparency in the product market: an examination of the sustainability of profitability differences	5
Does hedge fund activism improve investment efficiency?	4
Regulatory leniency and the cost of deposits	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
Proprietary costs and the equity financing choice	4
The gift that keeps on giving: stock returns around CEO stock gifts to family members	4
Boardroom gender diversity reforms and institutional monitoring: global evidence	4
Debiasing earnings persistence estimates	4
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	4
Revenue-expense matching and performance measure choice	4
Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets	4
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	4