Review of Accounting Studies

Papers
(The H4-Index of Review of Accounting Studies is 28. 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.)
ArticleCitations
Mandatory CSR and sustainability reporting: economic analysis and literature review380
The impact of carbon disclosure mandates on emissions and financial operating performance124
Do ESG funds make stakeholder-friendly investments?90
Using machine learning to detect misstatements89
Machine learning improves accounting estimates: evidence from insurance payments77
Measuring audit quality65
Does the media spotlight burn or spur innovation?64
Investor relations and IPO performance61
Textual classification of SEC comment letters60
Measuring disclosure using 8-K filings60
Stock price reactions to ESG news: the role of ESG ratings and disagreement58
Financial misconduct and employee mistreatment: Evidence from wage theft54
GDP growth incentives and earnings management: evidence from China48
Walk the talk: ESG mutual fund voting on shareholder proposals47
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom44
Measuring credit risk using qualitative disclosure42
The effects of MiFID II on sell-side analysts, buy-side analysts, and firms41
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures40
Analyst teams38
Is artificial intelligence improving the audit process?38
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment36
Gender and beauty in the financial analyst profession: evidence from the United States and China35
Voluntary versus mandatory disclosure33
Meet, beat, and pollute31
Machine learning improves accounting: discussion, implementation and research opportunities30
The use of adjusted earnings in performance evaluation29
Do going concern opinions provide incremental information to predict corporate defaults?28
Real effects of auditor conservatism28
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