OOIR: Observatory of International Research

Papers

(The median citation count of Review of Accounting Studies is 3. 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 2020-03-01 to 2024-03-01.)

Article	Citations
Mandatory CSR and sustainability reporting: economic analysis and literature review	354
The impact of carbon disclosure mandates on emissions and financial operating performance	116
Using machine learning to detect misstatements	84
Do ESG funds make stakeholder-friendly investments?	79
Machine learning improves accounting estimates: evidence from insurance payments	71
Does the media spotlight burn or spur innovation?	62
Measuring audit quality	59
Textual classification of SEC comment letters	59
Measuring disclosure using 8-K filings	59
Investor relations and IPO performance	58
Financial misconduct and employee mistreatment: Evidence from wage theft	50
Stock price reactions to ESG news: the role of ESG ratings and disagreement	48
GDP growth incentives and earnings management: evidence from China	46
Measuring credit risk using qualitative disclosure	41
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom	41
The effects of MiFID II on sell-side analysts, buy-side analysts, and firms	41
Walk the talk: ESG mutual fund voting on shareholder proposals	40
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures	38
Analyst teams	36
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment	34
Gender and beauty in the financial analyst profession: evidence from the United States and China	34
Is artificial intelligence improving the audit process?	32
Voluntary versus mandatory disclosure	31
Do going concern opinions provide incremental information to predict corporate defaults?	29
The use of adjusted earnings in performance evaluation	28

Machine learning improves accounting: discussion, implementation and research opportunities	28
Real effects of auditor conservatism	28
Meet, beat, and pollute	27
Social connections between media and firm executives and the properties of media reporting	26
Trust, social capital, and the bond market benefits of ESG performance	24
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters	23
How do most low ETR firms avoid paying taxes?	23
Heterogeneity in expertise in a credence goods setting: evidence from audit partners	23
Stock-based compensation, financial analysts, and equity overvaluation	22
Major government customers and loan contract terms	22
The power of firm fundamental information in explaining stock returns	22
Customer satisfaction and the cost of capital	21
Analysts’ annual earnings forecasts and changes to the I/B/E/S database	20
High-frequency traders and price informativeness during earnings announcements	20
Does financial reporting misconduct pay off even when discovered?	19
Languages and corporate tax avoidance	17
Oil prices, earnings, and stock returns	17
Unexpected distractions and investor attention to corporate announcements	17
CDS trading and nonrelationship lending dynamics	16
Tax-savvy executives	15
Visuals and attention to earnings news on twitter	15
Are corruption and corporate tax avoidance in the United States related?	15
Connecting book rate of return to risk and return: the information conveyed by conservative accounting	15
Voluntary disclosure when private information and disclosure costs are jointly determined	14
Investors’ response to the #MeToo movement: does corporate culture matter?	14
Buying products from whom you know: personal connections and information asymmetry in supply chain relationships	14
What moves stock prices around credit rating changes?	14
Social media analysts and sell-side analyst research	14
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk	13
Green new hiring	13
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	13
Researchers’ data analysis choices: an excess of false positives?	13
Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments	13
Corporate social performance and the managerial labor market	13
Manager perception and proprietary investment disclosure	13
Can short sellers constrain aggressive non-GAAP reporting?	13
Re-examining the impact of mandatory IFRS adoption on IPO underpricing	12
Audit partner identification and audit quality	12
The market’s reaction to changes in relative performance rankings	12
SEC comment letters on form S-4 and M&A accounting quality	12
Audit process, private information, and insider trading	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	11
Walking the walk? Bank ESG disclosures and home mortgage lending	11
Measurement error, fixed effects, and false positives in accounting research	11
Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions	11
Is all disaggregation good for investors? Evidence from earnings announcements	11
Negative accounting earnings and gross domestic product	10
Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities	10
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	10

When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	10
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance	9
Accounting for uncertainty: an application of Bayesian methods to accruals models	9
The role of individual audit partners for narrative disclosures	9
Principles-based accounting standards and audit outcomes: empirical evidence	9
Climate-risk materiality and firm risk	9
The impact of revealing auditor partner quality: evidence from a long panel	9
Rationalizing forecast inefficiency	9
Monitoring or payroll maximization? What happens when workers enter the boardroom?	8
Earnings beta	8
Earnings forecasts of female CEOs: quality and consequences	8
Bank financial reporting opacity and regulatory intervention	8
Going digital: implications for firm value and performance	8
How pervasive is corporate fraud?	8
Doing good when doing well: evidence on real earnings management	7
Does it pay to ‘Be Like Mike’? Aspiratonal peer firms and relative performance evaluation	7
Other comprehensive income, its components, and analysts’ forecasts	7
Noncompliance with SEC regulations: evidence from timely loan disclosures	7
Financial reporting for cryptocurrency	7
Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	7
Criminals, bankruptcy, and cost of debt	7
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks	7
Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation	6
Expected economic growth and investment in corporate tax planning	6
Unpatented innovation and merger synergies	6
IAS 7 and value relevance: the direct method versus the indirect method	6
Hedging, hedge accounting, and earnings predictability	6
Valuation uncertainty and analysts’ use of DCF models	6
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	6
Disagreement about fundamentals: measurement and consequences	6
Attention to dividends, inattention to earnings?	5
Capitalization vs. expensing and the behavior of R&D expenditures	5
Accounting-based thresholds and growth decisions in the banking industry	5
The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall	5
Taxes and director independence: evidence from board reforms worldwide	5
Real-time revenue and firm disclosure	5
Credit risk assessment and executives’ legal expertise	5
Public peers, accounting comparability, and value relevance of private firms’ financial reporting	4
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	4
Status motives and agent-to-agent information sharing	4
Dividends, trust, and firm value	4
Stock compensation expense, cash flows, and inflated valuations	4
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program	4
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	4
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws	4
Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic	4
Analyst coverage and syndicated lending	4
Firm complexity and post-earnings announcement drift	4
The effect of a warning on investors’ reactions to disclosure readability	4
The effect of ASU 2014–08 on the use of discontinued operations to manage earnings	4
The unintended benefit of the risk factor mandate of 2005	4
Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry	3
Political information flow and management guidance	3
Management forecasts of volatility	3
Knowing that you know: incentive effects of relative performance disclosure	3
Cyber risk and voluntary Service Organization Control (SOC) audits	3
State contract law and the use of accounting information in debt contracts	3
Nonrecurring income taxes	3
The importance of individual-pair lending relationships	3
Boardroom gender diversity reforms and institutional monitoring: global evidence	3
CEO pay ratio voluntary disclosures and stakeholder reactions	3
Proprietary costs and the equity financing choice	3
Did FIN 48 improve the mapping between tax expense and future cash taxes?	3
Real earnings management through syndicated lending	3
Earnings announcement return extrapolation	3
Green dies in darkness? environmental externalities of newspaper closures	3
Measuring weather exposure with annual reports	3
When attention is away, analysts misplay: distraction and analyst forecast performance	3
Non-random sampling and association tests on realized returns and risk proxies	3
The association between current earnings surprises and the ex post bias of concurrently issued management forecasts	3
Negotiation and executive gender pay gaps in nonprofit organizations	3