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 2021-02-01 to 2025-02-01.)

Article	Citations
No news is bad news: local news intensity and firms’ information environments	627
How government procurement shapes corporate climate disclosures, commitments, and actions	202
Investors’ response to the #MeToo movement: does corporate culture matter?	157
Earnings per share targets and CEO incentives	154
Are corruption and corporate tax avoidance in the United States related?	80
Prosocial CEOs, corporate policies, and firm value	73
Accrual duration	71
Nonrecurring income taxes	70
Dividends, trust, and firm value	60
An analysis of net-outcome contracting with applications to equity-based compensation	50
Practical issues to consider when working with big data	45
On the tax efficiency of startup firms	40
Taxes and director independence: evidence from board reforms worldwide	36
Altruism, social norms, and incentive contract design	36
The monitoring role of social media	35
Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation	34
Identical ratios: a red flag of ratio management	34
The economic consequences of ceasing option backdating	34
New product announcements, innovation disclosure, and future firm performance	31
Unpatented innovation and merger synergies	29
Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds	29
Disagreement about fundamentals: measurement and consequences	29
The impact of carbon disclosure mandates on emissions and financial operating performance	26
Social media analysts and sell-side analyst research	25
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	24

Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?	24
Financial information and diverging beliefs	23
ESG assurance in the United States	22
Investors’ information acquisition and the manager’s value-risk tradeoff	22
Firm innovation and covenant tightness	21
Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions	21
Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic	21
Investment portfolio management to meet or beat earnings expectations	21
SEC comment letters on form S-4 and M&A accounting quality	20
Is artificial intelligence improving the audit process?	19
Corporate social performance and the managerial labor market	19
Climate-risk materiality and firm risk	18
Correction: How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	18
Can short sellers constrain aggressive non-GAAP reporting?	18
Correction to: The unintended benefit of the risk factor mandate of 2005	18
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	17
Economic effects of litigation risk on corporate disclosure and innovation	16
Correction to: Management forecasts of volatility	16
Differences in the value relevance of identifiable intangible assets	16
Corrupt tax bureau commissioners and corporate tax avoidance	15
Human bias in the oversight of firms: evidence from workplace safety violations	15
Financial misconduct and employee mistreatment: Evidence from wage theft	15
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	14
The unintended benefit of the risk factor mandate of 2005	14
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	14
The association between current earnings surprises and the ex post bias of concurrently issued management forecasts	13
Capitalization vs. expensing and the behavior of R&D expenditures	13
Real earnings management through syndicated lending	13
Decentralized Finance (DeFi) assurance: early evidence	12
Naming as business strategy: an analysis of eponymy and debt contracting	12
Actions speak louder than words: environmental law enforcement and audit fees	12
Myopic capital market concerns and investment incentives in business alliances	12
Market for corporate control and demand for auditing: evidence from international M&A laws	12
Cyber risk and voluntary Service Organization Control (SOC) audits	12
Corporate carbon accounting: balance sheets and flow statements	12
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling	11
Is tax return information useful to equity investors?	11
Career concerns for revealing misreporting	11
The value of board commitment	11
Earnings prediction with DuPont components and calibration by life cycle	11
Credit risk assessment and executives’ legal expertise	11
Partner wealth and audit quality: evidence from the United States	11
Did FIN 48 improve the mapping between tax expense and future cash taxes?	11
Bridging the gap between stock price and bottom-line accounting numbers	10
The productivity effect of digital financial reporting	10
Negotiation and executive gender pay gaps in nonprofit organizations	10
Voluntary versus mandatory disclosure	10
Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization	9
The initial effect of U.S. tax reform on foreign acquisitions	9
Accounting for uncertainty: an application of Bayesian methods to accruals models	9

The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	9
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	9
Earnings announcement delays and implications for the auditor-client relationship	9
Tax haven incorporation and financial reporting transparency	9
Expected economic growth and investment in corporate tax planning	9
Material changes in accounting estimates and the usefulness of earnings	9
The gender effects of COVID: evidence from equity analysts	8
How pervasive is corporate fraud?	8
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	8
Uncertainty about managerial horizon and voluntary disclosure	8
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws	8
CEO partisan bias and management earnings forecast bias	8
Private disclosure and myopia: evidence from the JOBS act	7
IPO price formation and analyst coverage	7
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	7
Hedging, hedge accounting, and earnings predictability	7
When do firms deliver on the jobs they promise in return for state aid?	7
Green new hiring	7
Riding the merger wave: the gatekeeping role of auditors	7
An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea	7
Manager perception and proprietary investment disclosure	6
Earnings myopia and private equity takeovers	6
Buying products from whom you know: personal connections and information asymmetry in supply chain relationships	6
Real earnings management and the strategic release of new products: evidence from the motion picture industry	6
Correction to: Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	6
Non-random sampling and association tests on realized returns and risk proxies	6
Crypto-influencers	5
IAS 7 and value relevance: the direct method versus the indirect method	5
Visuals and attention to earnings news on twitter	5
Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities	5
All losses are not alike: Real versus accounting-driven reported losses	5
Equity analyst social interactions and geographic information transmission	5
Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms	5
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	5
Analyst following and R&D investment	5
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance	5
Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care	5
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk	5
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	4
Which multiples matter in M &A? An overview	4
Rationalizing forecast inefficiency	4
Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns	4
Overprecise forecasts	4
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	4
The spillover effect of SEC comment letters through audit firms	4
The effect of a warning on investors’ reactions to disclosure readability	4
Do ESG funds make stakeholder-friendly investments?	4
The disclosure quality consequences of copying standard-setter guidance	4
The role of equity underwriters in shaping corporate disclosure	4
Voluntary disclosures and monetary policy: evidence from quantitative easing	4
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	3
Does audit firm hiring of former PCAOB personnel improve audit quality?	3
Correction to: Earnings announcement return extrapolation	3
Filing speed, information leakage, and price formation	3
Status motives and agent-to-agent information sharing	3
Measurement error, fixed effects, and false positives in accounting research	3
Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	3
Trump election and minority CEO pessimism	3
Properties of accounting performance measures used in compensation contracts	3
Languages and corporate tax avoidance	3
Researchers’ data analysis choices: an excess of false positives?	3
Principles-based accounting standards and audit outcomes: empirical evidence	3
What can we learn about credit risk from debt valuation adjustments?	3
The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall	3
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	3
Testing the waters meetings, retail trading, and capital market frictions	3
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions	3
Exposure to superstar firms and financial distress	3
How do most low ETR firms avoid paying taxes?	3
The impact of governmental accounting standards on public-sector pension funding	3