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 2021-04-01 to 2025-04-01.)

Article	Citations
Identical ratios: a red flag of ratio management	758
New product announcements, innovation disclosure, and future firm performance	229
Earnings per share targets and CEO incentives	204
No news is bad news: local news intensity and firms’ information environments	188
Returnee directors and corporate fraud	141
The unintended benefit of the risk factor mandate of 2005	99
Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic	96
Investors’ response to the #MeToo movement: does corporate culture matter?	89
Firm innovation and covenant tightness	89
How government procurement shapes corporate climate disclosures, commitments, and actions	76
Innovation incentives and competition for corporate resources	75
Disagreement about fundamentals: measurement and consequences	68
Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16	55
Dividends, trust, and firm value	48
Creditor control rights and executive bonus plans	48
Investors’ information acquisition and the manager’s value-risk tradeoff	44
The economic consequences of ceasing option backdating	43
Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions	40
Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds	38
Taxes and director independence: evidence from board reforms worldwide	37
Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation	36
An analysis of net-outcome contracting with applications to equity-based compensation	36
Differences in the value relevance of identifiable intangible assets	35
Practical issues to consider when working with big data	35
Prosocial CEOs, corporate policies, and firm value	32

Unpatented innovation and merger synergies	32
Nonrecurring income taxes	31
Investment portfolio management to meet or beat earnings expectations	31
Accrual duration	30
Human bias in the oversight of firms: evidence from workplace safety violations	27
Correction: How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	27
Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?	26
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	25
Financial information and diverging beliefs	25
Corrupt tax bureau commissioners and corporate tax avoidance	24
On the tax efficiency of startup firms	23
Correction to: The unintended benefit of the risk factor mandate of 2005	23
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	23
Altruism, social norms, and incentive contract design	23
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	21
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	20
Are corruption and corporate tax avoidance in the United States related?	20
ESG assurance in the United States	20
Economic effects of litigation risk on corporate disclosure and innovation	18
The monitoring role of social media	18
Climate-risk materiality and firm risk	18
The impact of carbon disclosure mandates on emissions and financial operating performance	17
Is artificial intelligence improving the audit process?	17
SEC comment letters on form S-4 and M&A accounting quality	17
Corporate social performance and the managerial labor market	17
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling	16
Social media analysts and sell-side analyst research	16
Actions speak louder than words: environmental law enforcement and audit fees	16
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	16
Financial misconduct and employee mistreatment: Evidence from wage theft	16
Partner wealth and audit quality: evidence from the United States	16
Career concerns for revealing misreporting	16
Can short sellers constrain aggressive non-GAAP reporting?	16
Credit risk assessment and executives’ legal expertise	15
Private disclosure and myopia: evidence from the JOBS act	15
Myopic capital market concerns and investment incentives in business alliances	15
Material changes in accounting estimates and the usefulness of earnings	14
Did FIN 48 improve the mapping between tax expense and future cash taxes?	14
Naming as business strategy: an analysis of eponymy and debt contracting	14
The initial effect of U.S. tax reform on foreign acquisitions	14
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	14
Uncertainty about managerial horizon and voluntary disclosure	14
Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization	14
The gender effects of COVID: evidence from equity analysts	14
An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea	13
Riding the merger wave: the gatekeeping role of auditors	13
Bridging the gap between stock price and bottom-line accounting numbers	12
Cyber risk and voluntary Service Organization Control (SOC) audits	12
Corporate carbon accounting: balance sheets and flow statements	12