OOIR: Observatory of International Research

Papers

(The median citation count of Review of Accounting Studies is 4. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Can short sellers constrain aggressive non-GAAP reporting?	351
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	273
Innovation incentives and competition for corporate resources	232
Creditor control rights and executive bonus plans	193
Firm innovation and covenant tightness	132
Social media analysts and sell-side analyst research	125
Climate-risk materiality and firm risk	119
Why did the Big Four get so large? Evidence from Australia	113
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	93
Did FIN 48 improve the mapping between tax expense and future cash taxes?	93
The productivity effect of digital financial reporting	90
Uncertainty about managerial horizon and voluntary disclosure	80
Actions speak louder than words: environmental law enforcement and audit fees	67
Auditor-provided nonpublic signals of misreporting and CFO dismissal	64
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	61
Which multiples matter in M &A? An overview	60
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	54
Crypto-influencers	51
Voluntary disclosures and monetary policy: evidence from quantitative easing	50
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	49
All losses are not alike: Real versus accounting-driven reported losses	49
Something in the air: does air pollution affect fund managers’ carbon divestment?	42
Voluntary disclosures by activist investors: the role of activist expectations*	38
When do firms use one set of books in an international tax compliance game?	36
Representations and warranties insurance in mergers and acquisitions	35

The explanatory power of explanatory variables	35
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	34
Risk information, investor learning, and informational feedback	33
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	33
Strategic syndication: is bad news shared in loan syndicates?	29
Does automation improve financial reporting? Evidence from internal controls	29
Diversity targets	28
The impact of standard setting on individual investors: evidence from SFAS 109	27
When attention is away, analysts misplay: distraction and analyst forecast performance	27
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	26
Green dies in darkness? environmental externalities of newspaper closures	25
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	25
Political information flow and management guidance	25
Board bias, information, and investment efficiency	24
Activist directors: determinants and consequences	24
Outside directors’ insider trading around board meetings	24
Analyst information about peer firms during the IPO quiet period	23
Inventory planning and tax incentives for charitable giving	23
National culture and analysts’ forecasting	23
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	22
Unexpected defaults: the role of information opacity	22
Other comprehensive income, its components, and analysts’ forecasts	21
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	21
Predictable EPS growth and the performance of value investing	21
Walking the walk? Bank ESG disclosures and home mortgage lending	21
Valuation uncertainty and analysts’ use of DCF models	20
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	20
Information acquisition costs and price informativeness: global evidence	20
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	19
No news is bad news: local news intensity and firms’ information environments	19
Is artificial intelligence improving the audit process?	18
An analysis of net-outcome contracting with applications to equity-based compensation	18
The monitoring role of social media	18
Investment portfolio management to meet or beat earnings expectations	18
On the tax efficiency of startup firms	18
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	18
Human bias in the oversight of firms: evidence from workplace safety violations	18
Material changes in accounting estimates and the usefulness of earnings	17
Private disclosure and myopia: evidence from the JOBS act	16
When do firms deliver on the jobs they promise in return for state aid?	15
The gender effects of COVID: evidence from equity analysts	15
Riding the merger wave: the gatekeeping role of auditors	15
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	14
Overprecise forecasts	14
Credit risk assessment and executives’ legal expertise	14
Exposure to superstar firms and financial distress	14
Analyst following and R&D investment	12
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	12
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	12
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	12

Computing corporate bond returns: a word (or two) of caution	12
Born to behave: Home CEOs and financial misconduct*	12
A rating system to evaluate non-GAAP exclusion quality	12
The opportunity for partner industry knowledge sharing within audit offices and audit quality	12
Attention to dividends, inattention to earnings?	11
CEO pay ratio voluntary disclosures and stakeholder reactions	11
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	11
The persistence and pricing of changes in multinational firms’ foreign cash holdings	11
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	11
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	11
Trust, social capital, and the bond market benefits of ESG performance	10
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	10
Bank financial reporting opacity and regulatory intervention	10
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS	10
To tell or not to tell: the incentive effects of disclosing employer assessments	10
Taxing multinational income based on value creation versus value realization: an industry perspective	10
Air pollution and managers’ forecasting ability	10
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	10
Analysts’ use of dividends in earnings forecasts	10
Analyst coverage and syndicated lending	9
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	9
Startups’ demand for accounting expertise: evidence from a randomized field experiment	9
CEO tax burden and debt contracting	9
Do key audit matter disclosures about M&A transactions predict future performance?	9
Bankruptcy in groups	8
Using narrative disclosures to predict tax outcomes	8
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	8
Financial reporting for cryptocurrency	8
How government procurement shapes corporate climate disclosures, commitments, and actions	8
Descriptive evidence on small business managers’ information choices	8
Round number reference points and irregular patterns in reported gross margins	8
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules	8
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	8
ESG assurance in the United States	7
Corporate social performance and the managerial labor market	7
Dividends, trust, and firm value	7
Differences in the value relevance of identifiable intangible assets	7
Distribution channels of analyst research: new evidence	7
Practical issues to consider when working with big data	7
Unpatented innovation and merger synergies	7
Properties of accounting performance measures used in compensation contracts	6
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions	6
Tax haven incorporation and financial reporting transparency	6
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	6
Trump election and minority CEO pessimism	6
Earnings prediction with DuPont components and calibration by life cycle	6
Do sustainability reports contain financially material information?	6
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	6
Testing the waters meetings, retail trading, and capital market frictions	6
Naming as business strategy: an analysis of eponymy and debt contracting	6
Decentralized Finance (DeFi) assurance: early evidence	6
Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns	5
Debiasing earnings persistence estimates	5
Litigation risk and IPO underpricing: evidence from federal judge ideology	5
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas	5
Accounting regulation in the European Union	5
Does audit firm hiring of former PCAOB personnel improve audit quality?	5
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	5
Principles-based accounting standards and audit outcomes: empirical evidence	5
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements	5
Does hedge fund activism improve investment efficiency?	5
Regulatory leniency and the cost of deposits	5
Proprietary costs and the equity financing choice	4
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program	4
Variable leases under ASC 842: first evidence on properties and consequences	4
Do companies realize operational benefits from engaging a competitor’s former auditor?	4
Accounting-based expected loss given default and debt contract design	4
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	4
Boardroom gender diversity reforms and institutional monitoring: global evidence	4
The economics of ESG disclosure regulation	4
The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act	4
On the validity of asymmetric timeliness measures of accounting conservatism	4
Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets	4
The gift that keeps on giving: stock returns around CEO stock gifts to family members	4
Revenue-expense matching and performance measure choice	4
Consensus credit ratings: a view from banks	4
The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019	4