OOIR: Observatory of International Research

Papers

(The TQCC of Review of Accounting Studies is 12. 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 2020-05-01 to 2024-05-01.)

Article	Citations
Mandatory CSR and sustainability reporting: economic analysis and literature review	415
The impact of carbon disclosure mandates on emissions and financial operating performance	133
Do ESG funds make stakeholder-friendly investments?	95
Using machine learning to detect misstatements	94
Machine learning improves accounting estimates: evidence from insurance payments	79
Stock price reactions to ESG news: the role of ESG ratings and disagreement	77
Does the media spotlight burn or spur innovation?	71
Measuring audit quality	67
Measuring disclosure using 8-K filings	63
Textual classification of SEC comment letters	62
Financial misconduct and employee mistreatment: Evidence from wage theft	58
Walk the talk: ESG mutual fund voting on shareholder proposals	56
GDP growth incentives and earnings management: evidence from China	50
Is artificial intelligence improving the audit process?	46
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom	45
The effects of MiFID II on sell-side analysts, buy-side analysts, and firms	45
Measuring credit risk using qualitative disclosure	44
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures	40
Analyst teams	39
Gender and beauty in the financial analyst profession: evidence from the United States and China	38
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment	37
Voluntary versus mandatory disclosure	35
Machine learning improves accounting: discussion, implementation and research opportunities	34
Meet, beat, and pollute	34
Real effects of auditor conservatism	31

Trust, social capital, and the bond market benefits of ESG performance	30
Do going concern opinions provide incremental information to predict corporate defaults?	29
The use of adjusted earnings in performance evaluation	29
Social connections between media and firm executives and the properties of media reporting	28
How do most low ETR firms avoid paying taxes?	27
Heterogeneity in expertise in a credence goods setting: evidence from audit partners	25
Stock-based compensation, financial analysts, and equity overvaluation	24
Major government customers and loan contract terms	23
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters	22
Analysts’ annual earnings forecasts and changes to the I/B/E/S database	22
High-frequency traders and price informativeness during earnings announcements	22
The power of firm fundamental information in explaining stock returns	22
Customer satisfaction and the cost of capital	22
Investors’ response to the #MeToo movement: does corporate culture matter?	21
Unexpected distractions and investor attention to corporate announcements	19
Does financial reporting misconduct pay off even when discovered?	19
Oil prices, earnings, and stock returns	19
Visuals and attention to earnings news on twitter	19
Languages and corporate tax avoidance	18
Green new hiring	18
Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions	18
Social media analysts and sell-side analyst research	18
CDS trading and nonrelationship lending dynamics	17
Are corruption and corporate tax avoidance in the United States related?	17
Walking the walk? Bank ESG disclosures and home mortgage lending	17
Buying products from whom you know: personal connections and information asymmetry in supply chain relationships	16
Audit process, private information, and insider trading	16
Connecting book rate of return to risk and return: the information conveyed by conservative accounting	15
Tax-savvy executives	15
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk	15
Manager perception and proprietary investment disclosure	15
Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments	15
Voluntary disclosure when private information and disclosure costs are jointly determined	15
Is all disaggregation good for investors? Evidence from earnings announcements	15
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	14
Corporate social performance and the managerial labor market	14
Researchers’ data analysis choices: an excess of false positives?	14
What moves stock prices around credit rating changes?	14
Can short sellers constrain aggressive non-GAAP reporting?	14
Earnings forecasts of female CEOs: quality and consequences	13
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	13
Measurement error, fixed effects, and false positives in accounting research	13
SEC comment letters on form S-4 and M&A accounting quality	13
Re-examining the impact of mandatory IFRS adoption on IPO underpricing	13
Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities	13
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	12
Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?	12
Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	12