OOIR: Observatory of International Research

Papers

(The TQCC of Review of Accounting Studies is 13. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences	335
Creditor control rights and executive bonus plans	318
Firm innovation and covenant tightness	306
Climate-risk materiality and firm risk	167
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	134
Innovation incentives and competition for corporate resources	131
Improving the production and reviewing of design science research in accounting	126
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	111
Did FIN 48 improve the mapping between tax expense and future cash taxes?	109
Why did the Big Four get so large? Evidence from Australia	91
The productivity effect of digital financial reporting	84
Actions speak louder than words: environmental law enforcement and audit fees	78
Auditor-provided nonpublic signals of misreporting and CFO dismissal	75
Voluntary disclosures and monetary policy: evidence from quantitative easing	73
Which multiples matter in M &A? An overview	69
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	66
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences	55
Investor distraction and multi-dimensional financial narrative	49
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	44
Crypto-influencers	44
All losses are not alike: Real versus accounting-driven reported losses	44
Beyond disclosure: Can firms be forced to spend their way to social responsibility?	43
Representations and warranties insurance in mergers and acquisitions	41
Voluntary disclosures by activist investors: the role of activist expectations*	40
The explanatory power of explanatory variables	40

Strategic syndication: is bad news shared in loan syndicates?	38
Diversity targets	36
When attention is away, analysts misplay: distraction and analyst forecast performance	32
Does automation improve financial reporting? Evidence from internal controls	31
Something in the air: does air pollution affect fund managers’ carbon divestment?	30
Risk information, investor learning, and informational feedback	29
Outside directors’ insider trading around board meetings	28
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	28
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	27
Inventory planning and tax incentives for charitable giving	27
Who reports cryptocurrency to the IRS?	27
The impact of standard setting on individual investors: evidence from SFAS 109	27
Board bias, information, and investment efficiency	27
Green dies in darkness? environmental externalities of newspaper closures	26
Activist directors: determinants and consequences	26
Analyst information about peer firms during the IPO quiet period	25
Unexpected defaults: the role of information opacity	24
Controlling the narrative: managers’ topic-shifting behavior in conference calls	22
The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research	21
Walking the walk? Bank ESG disclosures and home mortgage lending	21
National culture and analysts’ forecasting	20
Predictable EPS growth and the performance of value investing	20
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	19
Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices	19
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	18
Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements	18
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	16
Investment portfolio management to meet or beat earnings expectations	16
An analysis of net-outcome contracting with applications to equity-based compensation	16
No news is bad news: local news intensity and firms’ information environments	16
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	16
Valuation uncertainty and analysts’ use of DCF models	16
Information acquisition costs and price informativeness: global evidence	15
Is artificial intelligence improving the audit process?	15
The monitoring role of social media	15
Human bias in the oversight of firms: evidence from workplace safety violations	15
When do firms deliver on the jobs they promise in return for state aid?	14
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	14
Riding the merger wave: the gatekeeping role of auditors	14
Material changes in accounting estimates and the usefulness of earnings	14
The gender effects of COVID: evidence from equity analysts	13
Exposure to superstar firms and financial distress	13
Credit risk assessment and executives’ legal expertise	13
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	13
Analyst following and R&D investment	13
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	13