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 2021-05-01 to 2025-05-01.)

Article	Citations
Innovation incentives and competition for corporate resources	789
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	235
Can short sellers constrain aggressive non-GAAP reporting?	226
Creditor control rights and executive bonus plans	198
Firm innovation and covenant tightness	146
Climate-risk materiality and firm risk	111
Social media analysts and sell-side analyst research	102
Why did the Big Four get so large? Evidence from Australia	90
Uncertainty about managerial horizon and voluntary disclosure	89
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	82
Did FIN 48 improve the mapping between tax expense and future cash taxes?	82
Negotiation and executive gender pay gaps in nonprofit organizations	69
The productivity effect of digital financial reporting	65
Actions speak louder than words: environmental law enforcement and audit fees	53
Correction to: Earnings announcement return extrapolation	48
Which multiples matter in M &A? An overview	45
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	44
Voluntary disclosures and monetary policy: evidence from quantitative easing	42
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	40
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	39
All losses are not alike: Real versus accounting-driven reported losses	38
How do most low ETR firms avoid paying taxes?	37
Crypto-influencers	37
Strategic syndication: is bad news shared in loan syndicates?	35
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	34

Something in the air: does air pollution affect fund managers’ carbon divestment?	34
Voluntary disclosures by activist investors: the role of activist expectations*	32
Risk information, investor learning, and informational feedback	30
Does automation improve financial reporting? Evidence from internal controls	29
The explanatory power of explanatory variables	29
Representations and warranties insurance in mergers and acquisitions	28
Diversity targets	28
When do firms use one set of books in an international tax compliance game?	26
When attention is away, analysts misplay: distraction and analyst forecast performance	26
The impact of standard setting on individual investors: evidence from SFAS 109	23
Board bias, information, and investment efficiency	23
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	23
Political information flow and management guidance	23
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	22
Outside directors’ insider trading around board meetings	22
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	22
Inventory planning and tax incentives for charitable giving	21
Activist directors: determinants and consequences	20
Doing good when doing well: evidence on real earnings management	20
Green dies in darkness? environmental externalities of newspaper closures	20
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	19
Analyst information about peer firms during the IPO quiet period	19
Unexpected defaults: the role of information opacity	19
National culture and analysts’ forecasting	18
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	18
Other comprehensive income, its components, and analysts’ forecasts	18
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	18
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	18
Predictable EPS growth and the performance of value investing	17
On the tax efficiency of startup firms	17
Walking the walk? Bank ESG disclosures and home mortgage lending	17
Valuation uncertainty and analysts’ use of DCF models	17
No news is bad news: local news intensity and firms’ information environments	17
The monitoring role of social media	16
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	16
Investment portfolio management to meet or beat earnings expectations	16
Financial misconduct and employee mistreatment: Evidence from wage theft	16
An analysis of net-outcome contracting with applications to equity-based compensation	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
Are corruption and corporate tax avoidance in the United States related?	16
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	16
Is artificial intelligence improving the audit process?	15
The impact of carbon disclosure mandates on emissions and financial operating performance	15
Material changes in accounting estimates and the usefulness of earnings	13
Riding the merger wave: the gatekeeping role of auditors	13
The gender effects of COVID: evidence from equity analysts	12
Private disclosure and myopia: evidence from the JOBS act	12
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	12
When do firms deliver on the jobs they promise in return for state aid?	12
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	11

Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	11
Overprecise forecasts	11
Real earnings management through syndicated lending	11
Credit risk assessment and executives’ legal expertise	11
Rationalizing forecast inefficiency	11
The opportunity for partner industry knowledge sharing within audit offices and audit quality	10
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	10
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	10
Analyst following and R&D investment	10
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	10
The persistence and pricing of changes in multinational firms’ foreign cash holdings	10
Do bondholders incorporate expected repatriation taxes into their pricing of debt?	10
Computing corporate bond returns: a word (or two) of caution	10
Exposure to superstar firms and financial distress	10
Born to behave: Home CEOs and financial misconduct*	10
A rating system to evaluate non-GAAP exclusion quality	9
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	9
Attention to dividends, inattention to earnings?	9
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	9
Auditing versus monitoring and the role of commitment	9
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	9
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	9
Monitoring or payroll maximization? What happens when workers enter the boardroom?	8
Mandatory CSR and sustainability reporting: economic analysis and literature review	8
The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS	8
CEO pay ratio voluntary disclosures and stakeholder reactions	8
Correction to: Voluntary disclosure when private information and disclosure costs are jointly determined	7
Round number reference points and irregular patterns in reported gross margins	7
Analyst coverage and syndicated lending	7
To tell or not to tell: the incentive effects of disclosing employer assessments	7
CEO tax burden and debt contracting	7
Analysts’ use of dividends in earnings forecasts	7
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules	7
Trust, social capital, and the bond market benefits of ESG performance	7
Bank financial reporting opacity and regulatory intervention	7
Taxing multinational income based on value creation versus value realization: an industry perspective	7
Startups’ demand for accounting expertise: evidence from a randomized field experiment	7
Financial reporting for cryptocurrency	7
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	7
Bankruptcy in groups	6
Unpatented innovation and merger synergies	6
Corporate social performance and the managerial labor market	6
Earnings prediction with DuPont components and calibration by life cycle	6
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	6
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	6
Practical issues to consider when working with big data	6
Earnings announcement delays and implications for the auditor-client relationship	6
How government procurement shapes corporate climate disclosures, commitments, and actions	6
Differences in the value relevance of identifiable intangible assets	6
ESG assurance in the United States	6
Dividends, trust, and firm value	6
Manager perception and proprietary investment disclosure	5
Tax haven incorporation and financial reporting transparency	5
Testing the waters meetings, retail trading, and capital market frictions	5
Correction to: Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	5
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	5
Naming as business strategy: an analysis of eponymy and debt contracting	5
Does audit firm hiring of former PCAOB personnel improve audit quality?	5
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling	5
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	5
Decentralized Finance (DeFi) assurance: early evidence	5
Accounting for uncertainty: an application of Bayesian methods to accruals models	5
Proprietary costs and the equity financing choice	4
The role of information transparency in the product market: an examination of the sustainability of profitability differences	4
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	4
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions	4
Researchers’ data analysis choices: an excess of false positives?	4
Voluntary disclosure when private information and disclosure costs are jointly determined	4
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas	4
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program	4
Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns	4
Properties of accounting performance measures used in compensation contracts	4
Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care	4
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements	4
Does hedge fund activism improve investment efficiency?	4
The gift that keeps on giving: stock returns around CEO stock gifts to family members	4
Trump election and minority CEO pessimism	4
Principles-based accounting standards and audit outcomes: empirical evidence	4
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	4
Debiasing earnings persistence estimates	4