OOIR: Observatory of International Research

Papers

(The H4-Index of Review of Accounting Studies is 27. 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 2020-10-01 to 2024-10-01.)

Article	Citations
Mandatory CSR and sustainability reporting: economic analysis and literature review	585
The impact of carbon disclosure mandates on emissions and financial operating performance	184
Do ESG funds make stakeholder-friendly investments?	142
Stock price reactions to ESG news: the role of ESG ratings and disagreement	118
Using machine learning to detect misstatements	114
Measuring audit quality	82
Textual classification of SEC comment letters	75
Walk the talk: ESG mutual fund voting on shareholder proposals	71
Is artificial intelligence improving the audit process?	71
Financial misconduct and employee mistreatment: Evidence from wage theft	71
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom	70
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures	52
Measuring credit risk using qualitative disclosure	51
Meet, beat, and pollute	47
Real effects of auditor conservatism	42
Trust, social capital, and the bond market benefits of ESG performance	42
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment	40
Voluntary versus mandatory disclosure	37
The use of adjusted earnings in performance evaluation	35
Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions	34
How do most low ETR firms avoid paying taxes?	34
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters	34
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk	34
Going digital: implications for firm value and performance	33
Social media analysts and sell-side analyst research	29

Heterogeneity in expertise in a credence goods setting: evidence from audit partners	29
Major government customers and loan contract terms	27
Walking the walk? Bank ESG disclosures and home mortgage lending	27