OOIR: Observatory of International Research

Papers

(The median citation count of Review of Accounting Studies is 5. 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 2022-01-01 to 2026-01-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	385
Creditor control rights and executive bonus plans	294
Innovation incentives and competition for corporate resources	258
Social media analysts and sell-side analyst research	230
Firm innovation and covenant tightness	138
Climate-risk materiality and firm risk	138
Did FIN 48 improve the mapping between tax expense and future cash taxes?	129
Uncertainty about managerial horizon and voluntary disclosure	121
Why did the Big Four get so large? Evidence from Australia	106
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	100
The productivity effect of digital financial reporting	97
Actions speak louder than words: environmental law enforcement and audit fees	89
Auditor-provided nonpublic signals of misreporting and CFO dismissal	78
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	67
Which multiples matter in M &A? An overview	67
Voluntary disclosures and monetary policy: evidence from quantitative easing	65
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	58
Crypto-influencers	55
All losses are not alike: Real versus accounting-driven reported losses	53
When do firms use one set of books in an international tax compliance game?	51
Risk information, investor learning, and informational feedback	50
Representations and warranties insurance in mergers and acquisitions	48
Strategic syndication: is bad news shared in loan syndicates?	40
The explanatory power of explanatory variables	39
Voluntary disclosures by activist investors: the role of activist expectations*	38

Something in the air: does air pollution affect fund managers’ carbon divestment?	37
Diversity targets	36
When attention is away, analysts misplay: distraction and analyst forecast performance	35
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	32
Does automation improve financial reporting? Evidence from internal controls	31
The impact of standard setting on individual investors: evidence from SFAS 109	30
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	30
Board bias, information, and investment efficiency	29
Political information flow and management guidance	28
Inventory planning and tax incentives for charitable giving	28
Outside directors’ insider trading around board meetings	26
Green dies in darkness? environmental externalities of newspaper closures	25
Activist directors: determinants and consequences	25
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	25
Unexpected defaults: the role of information opacity	24
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	24
Analyst information about peer firms during the IPO quiet period	24
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	24
Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements	24
Other comprehensive income, its components, and analysts’ forecasts	23
Predictable EPS growth and the performance of value investing	23
Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices	23
Valuation uncertainty and analysts’ use of DCF models	22
National culture and analysts’ forecasting	22
Walking the walk? Bank ESG disclosures and home mortgage lending	21
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	20
Investment portfolio management to meet or beat earnings expectations	20
On the tax efficiency of startup firms	19
An analysis of net-outcome contracting with applications to equity-based compensation	19
Information acquisition costs and price informativeness: global evidence	18
Human bias in the oversight of firms: evidence from workplace safety violations	18
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	18
No news is bad news: local news intensity and firms’ information environments	17
The monitoring role of social media	15
Is artificial intelligence improving the audit process?	15
Private disclosure and myopia: evidence from the JOBS act	14
Material changes in accounting estimates and the usefulness of earnings	14
Riding the merger wave: the gatekeeping role of auditors	14
The gender effects of COVID: evidence from equity analysts	14
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	13
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	13
Born to behave: Home CEOs and financial misconduct*	13
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	13
When do firms deliver on the jobs they promise in return for state aid?	13
Analyst following and R&D investment	13
Exposure to superstar firms and financial distress	13
Credit risk assessment and executives’ legal expertise	13
Overprecise forecasts	13
Computing corporate bond returns: a word (or two) of caution	13
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	12

Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	12
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	12
The persistence and pricing of changes in multinational firms’ foreign cash holdings	11
The opportunity for partner industry knowledge sharing within audit offices and audit quality	11
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	11
CEO pay ratio voluntary disclosures and stakeholder reactions	11
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	11
A rating system to evaluate non-GAAP exclusion quality	11
Taxing multinational income based on value creation versus value realization: an industry perspective	10
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	10
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	10
To tell or not to tell: the incentive effects of disclosing employer assessments	10
CEO tax burden and debt contracting	9
Trust, social capital, and the bond market benefits of ESG performance	9
Do key audit matter disclosures about M&A transactions predict future performance?	9
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS	9
Startups’ demand for accounting expertise: evidence from a randomized field experiment	9
Bank financial reporting opacity and regulatory intervention	9
Air pollution and managers’ forecasting ability	9
Analysts’ use of dividends in earnings forecasts	9
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules	8
Bankruptcy in groups	8
Descriptive evidence on small business managers’ information choices	8
Using narrative disclosures to predict tax outcomes	8
Financial reporting for cryptocurrency	8
Analyst coverage and syndicated lending	8
Round number reference points and irregular patterns in reported gross margins	8
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	8
Differences in the value relevance of identifiable intangible assets	7
Dividends, trust, and firm value	7
Naming as business strategy: an analysis of eponymy and debt contracting	7
ESG assurance in the United States	7
Do sustainability reports contain financially material information?	7
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	7
Practical issues to consider when working with big data	7
How government procurement shapes corporate climate disclosures, commitments, and actions	7
Tax haven incorporation and financial reporting transparency	7
Earnings prediction with DuPont components and calibration by life cycle	6
Properties of accounting performance measures used in compensation contracts	6
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	6
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas	6
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	6
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	6
Decentralized Finance (DeFi) assurance: early evidence	6
Trump election and minority CEO pessimism	6
Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns	6
Does hedge fund activism improve investment efficiency?	6
Does audit firm hiring of former PCAOB personnel improve audit quality?	6
Distribution channels of analyst research: new evidence	6
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions	6
Testing the waters meetings, retail trading, and capital market frictions	6
Debiasing earnings persistence estimates	6
Litigation risk and IPO underpricing: evidence from federal judge ideology	6
Regulatory leniency and the cost of deposits	5
Variable leases under ASC 842: first evidence on properties and consequences	5
The gift that keeps on giving: stock returns around CEO stock gifts to family members	5
Proprietary costs and the equity financing choice	5
Accounting regulation in the European Union	5
Revenue-expense matching and performance measure choice	5
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements	5
Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets	5
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program	5
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	5