OOIR: Observatory of International Research

Papers

(The median citation count of Review of Accounting Studies is 3. 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 2020-04-01 to 2024-04-01.)

Article	Citations
Mandatory CSR and sustainability reporting: economic analysis and literature review	380
The impact of carbon disclosure mandates on emissions and financial operating performance	124
Do ESG funds make stakeholder-friendly investments?	90
Using machine learning to detect misstatements	89
Machine learning improves accounting estimates: evidence from insurance payments	77
Measuring audit quality	65
Does the media spotlight burn or spur innovation?	64
Investor relations and IPO performance	61
Measuring disclosure using 8-K filings	60
Textual classification of SEC comment letters	60
Stock price reactions to ESG news: the role of ESG ratings and disagreement	58
Financial misconduct and employee mistreatment: Evidence from wage theft	54
GDP growth incentives and earnings management: evidence from China	48
Walk the talk: ESG mutual fund voting on shareholder proposals	47
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom	44
Measuring credit risk using qualitative disclosure	42
The effects of MiFID II on sell-side analysts, buy-side analysts, and firms	41
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures	40
Analyst teams	38
Is artificial intelligence improving the audit process?	38
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment	36
Gender and beauty in the financial analyst profession: evidence from the United States and China	35
Voluntary versus mandatory disclosure	33
Meet, beat, and pollute	31
Machine learning improves accounting: discussion, implementation and research opportunities	30

The use of adjusted earnings in performance evaluation	29
Real effects of auditor conservatism	28
Do going concern opinions provide incremental information to predict corporate defaults?	28
Social connections between media and firm executives and the properties of media reporting	27
How do most low ETR firms avoid paying taxes?	26
Trust, social capital, and the bond market benefits of ESG performance	25
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters	23
Heterogeneity in expertise in a credence goods setting: evidence from audit partners	23
Major government customers and loan contract terms	22
The power of firm fundamental information in explaining stock returns	22
Customer satisfaction and the cost of capital	22
Stock-based compensation, financial analysts, and equity overvaluation	22
High-frequency traders and price informativeness during earnings announcements	21
Investors’ response to the #MeToo movement: does corporate culture matter?	20
Analysts’ annual earnings forecasts and changes to the I/B/E/S database	20
Does financial reporting misconduct pay off even when discovered?	19
Oil prices, earnings, and stock returns	18
Unexpected distractions and investor attention to corporate announcements	17
Languages and corporate tax avoidance	17
Buying products from whom you know: personal connections and information asymmetry in supply chain relationships	16
CDS trading and nonrelationship lending dynamics	16
Visuals and attention to earnings news on twitter	16
Social media analysts and sell-side analyst research	16
Green new hiring	15
Tax-savvy executives	15
Connecting book rate of return to risk and return: the information conveyed by conservative accounting	15
Are corruption and corporate tax avoidance in the United States related?	15
Voluntary disclosure when private information and disclosure costs are jointly determined	15
Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments	15
What moves stock prices around credit rating changes?	14
Audit process, private information, and insider trading	14
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk	14
Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions	14
Re-examining the impact of mandatory IFRS adoption on IPO underpricing	13
Manager perception and proprietary investment disclosure	13
Can short sellers constrain aggressive non-GAAP reporting?	13
Researchers’ data analysis choices: an excess of false positives?	13
Corporate social performance and the managerial labor market	13
Is all disaggregation good for investors? Evidence from earnings announcements	13
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	13
SEC comment letters on form S-4 and M&A accounting quality	12
Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?	12
Walking the walk? Bank ESG disclosures and home mortgage lending	12
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	11
Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	11
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	11
Negative accounting earnings and gross domestic product	11
Earnings forecasts of female CEOs: quality and consequences	11
Measurement error, fixed effects, and false positives in accounting research	11
How pervasive is corporate fraud?	10

Climate-risk materiality and firm risk	10
Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities	10
Bank financial reporting opacity and regulatory intervention	9
Principles-based accounting standards and audit outcomes: empirical evidence	9
Earnings beta	9
The role of individual audit partners for narrative disclosures	9
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance	9
Accounting for uncertainty: an application of Bayesian methods to accruals models	9
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks	9
The impact of revealing auditor partner quality: evidence from a long panel	9
Rationalizing forecast inefficiency	9
Going digital: implications for firm value and performance	8
Financial reporting for cryptocurrency	8
Monitoring or payroll maximization? What happens when workers enter the boardroom?	8
Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	7
Criminals, bankruptcy, and cost of debt	7
Valuation uncertainty and analysts’ use of DCF models	7
Doing good when doing well: evidence on real earnings management	7
Capitalization vs. expensing and the behavior of R&D expenditures	7
Other comprehensive income, its components, and analysts’ forecasts	7
Noncompliance with SEC regulations: evidence from timely loan disclosures	7
Does it pay to ‘Be Like Mike’? Aspiratonal peer firms and relative performance evaluation	7
The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall	6
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	6
Taxes and director independence: evidence from board reforms worldwide	6
Unpatented innovation and merger synergies	6
Real-time revenue and firm disclosure	6
IAS 7 and value relevance: the direct method versus the indirect method	6
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws	6
Firm innovation and covenant tightness	6
Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation	6
Expected economic growth and investment in corporate tax planning	6
Hedging, hedge accounting, and earnings predictability	6
Disagreement about fundamentals: measurement and consequences	6
Accounting-based thresholds and growth decisions in the banking industry	5
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	5
The effect of ASU 2014–08 on the use of discontinued operations to manage earnings	5
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program	5
Attention to dividends, inattention to earnings?	5
Public peers, accounting comparability, and value relevance of private firms’ financial reporting	5
CEO pay ratio voluntary disclosures and stakeholder reactions	5
Credit risk assessment and executives’ legal expertise	5
Dividends, trust, and firm value	4
Earnings announcement return extrapolation	4
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	4
Negotiation and executive gender pay gaps in nonprofit organizations	4
The unintended benefit of the risk factor mandate of 2005	4
Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic	4
Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry	4
Status motives and agent-to-agent information sharing	4
The association between current earnings surprises and the ex post bias of concurrently issued management forecasts	4
Stock compensation expense, cash flows, and inflated valuations	4
Analyst coverage and syndicated lending	4
Firm complexity and post-earnings announcement drift	4
The effect of a warning on investors’ reactions to disclosure readability	4
Real earnings management through syndicated lending	4
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	3
Green dies in darkness? environmental externalities of newspaper closures	3
Management forecasts of volatility	3
Proprietary costs and the equity financing choice	3
Earnings prediction with DuPont components and calibration by life cycle	3
State contract law and the use of accounting information in debt contracts	3
Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation	3
The importance of individual-pair lending relationships	3
Boardroom gender diversity reforms and institutional monitoring: global evidence	3
When attention is away, analysts misplay: distraction and analyst forecast performance	3
Non-random sampling and association tests on realized returns and risk proxies	3
Cyber risk and voluntary Service Organization Control (SOC) audits	3
Altruism, social norms, and incentive contract design	3
Nonrecurring income taxes	3
Political information flow and management guidance	3
Measuring weather exposure with annual reports	3
Knowing that you know: incentive effects of relative performance disclosure	3
The value of board commitment	3
Did FIN 48 improve the mapping between tax expense and future cash taxes?	3
Practical issues to consider when working with big data	3