Review of Accounting Studies

Article	Citations
Mandatory CSR and sustainability reporting: economic analysis and literature review	585
The impact of carbon disclosure mandates on emissions and financial operating performance	184
Do ESG funds make stakeholder-friendly investments?	142
Stock price reactions to ESG news: the role of ESG ratings and disagreement	118
Using machine learning to detect misstatements	114
Measuring audit quality	82
Textual classification of SEC comment letters	75
Walk the talk: ESG mutual fund voting on shareholder proposals	71
Is artificial intelligence improving the audit process?	71
Financial misconduct and employee mistreatment: Evidence from wage theft	71
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom	70
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures	52
Measuring credit risk using qualitative disclosure	51
Meet, beat, and pollute	47
Real effects of auditor conservatism	42
Trust, social capital, and the bond market benefits of ESG performance	42
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment	40
Voluntary versus mandatory disclosure	37
The use of adjusted earnings in performance evaluation	35
How do most low ETR firms avoid paying taxes?	34
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters	34
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk	34
Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions	34
Going digital: implications for firm value and performance	33
Heterogeneity in expertise in a credence goods setting: evidence from audit partners	29

Social media analysts and sell-side analyst research	29
Major government customers and loan contract terms	27
Walking the walk? Bank ESG disclosures and home mortgage lending	27
Investors’ response to the #MeToo movement: does corporate culture matter?	26
Green new hiring	25
Languages and corporate tax avoidance	25
The power of firm fundamental information in explaining stock returns	24
Visuals and attention to earnings news on twitter	23
Unexpected distractions and investor attention to corporate announcements	23
Are corruption and corporate tax avoidance in the United States related?	22
SEC comment letters on form S-4 and M&A accounting quality	22
Audit process, private information, and insider trading	21
Corporate social performance and the managerial labor market	21
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance	20
What moves stock prices around credit rating changes?	20
Buying products from whom you know: personal connections and information asymmetry in supply chain relationships	19
Is all disaggregation good for investors? Evidence from earnings announcements	19
Voluntary disclosure when private information and disclosure costs are jointly determined	19
Earnings forecasts of female CEOs: quality and consequences	18
How pervasive is corporate fraud?	18
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance	18
Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?	18
Manager perception and proprietary investment disclosure	18
Re-examining the impact of mandatory IFRS adoption on IPO underpricing	17
Climate-risk materiality and firm risk	16
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?	16
Researchers’ data analysis choices: an excess of false positives?	16
Bank financial reporting opacity and regulatory intervention	15
Can short sellers constrain aggressive non-GAAP reporting?	15
Measurement error, fixed effects, and false positives in accounting research	15
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks	15
Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities	15
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment	14
Real-time revenue and firm disclosure	14
Earnings beta	14
Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	14
Accounting for uncertainty: an application of Bayesian methods to accruals models	13
Valuation uncertainty and analysts’ use of DCF models	13
Capitalization vs. expensing and the behavior of R&D expenditures	13
The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall	12
Unpatented innovation and merger synergies	12
Financial reporting for cryptocurrency	12
Principles-based accounting standards and audit outcomes: empirical evidence	12
The role of individual audit partners for narrative disclosures	12
Taxes and director independence: evidence from board reforms worldwide	12
Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry	11
CEO pay ratio voluntary disclosures and stakeholder reactions	11
Disagreement about fundamentals: measurement and consequences	11
Political information flow and management guidance	11
Credit risk assessment and executives’ legal expertise	11

Doing good when doing well: evidence on real earnings management	11
Cyber risk and voluntary Service Organization Control (SOC) audits	11
Noncompliance with SEC regulations: evidence from timely loan disclosures	10
Criminals, bankruptcy, and cost of debt	10
Monitoring or payroll maximization? What happens when workers enter the boardroom?	10
Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic	10
Altruism, social norms, and incentive contract design	9
Measuring weather exposure with annual reports	9
Knowing that you know: incentive effects of relative performance disclosure	9
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws	9
Firm innovation and covenant tightness	9
Attention to dividends, inattention to earnings?	9
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	9
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program	9
Rationalizing forecast inefficiency	9
Firm complexity and post-earnings announcement drift	8
Hedging, hedge accounting, and earnings predictability	8
Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk	8
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment	8
Expected economic growth and investment in corporate tax planning	8
Other comprehensive income, its components, and analysts’ forecasts	8
Boardroom gender diversity reforms and institutional monitoring: global evidence	8
Status motives and agent-to-agent information sharing	8
Public peers, accounting comparability, and value relevance of private firms’ financial reporting	8
Double trouble? IRS’s attention to financial accounting restatements	7
The effect of a warning on investors’ reactions to disclosure readability	7
The association between current earnings surprises and the ex post bias of concurrently issued management forecasts	7
Proprietary costs and the equity financing choice	7
The value of board commitment	7
All losses are not alike: Real versus accounting-driven reported losses	7
Real earnings management through syndicated lending	7
Green dies in darkness? environmental externalities of newspaper closures	6
Negotiation and executive gender pay gaps in nonprofit organizations	6
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	6
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	6
IAS 7 and value relevance: the direct method versus the indirect method	6
The unintended benefit of the risk factor mandate of 2005	6
The power of not trading: Evidence from index fund ownership	5
Earnings announcement return extrapolation	5
Real effects of tax audits	5
On the tax efficiency of startup firms	5
Analyst coverage and syndicated lending	5
Management forecasts of volatility	5
When attention is away, analysts misplay: distraction and analyst forecast performance	5
Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation	5
Accounting-based thresholds and growth decisions in the banking industry	5
The risk-relevance of non-GAAP earnings	5
Prosocial CEOs, corporate policies, and firm value	5
Dividends, trust, and firm value	5
Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care	4
CEO compensation and real estate prices: pay for luck or pay for action?	4
The role of information transparency in the product market: an examination of the sustainability of profitability differences	4
Trivialization of the bottom line and losing relevance of losses	4
Earnings prediction with DuPont components and calibration by life cycle	4
On the dynamics between local and international tax planning in multinational corporations	4
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas	4
Filing speed, information leakage, and price formation	4
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures	4
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	4
Representations and warranties insurance in mergers and acquisitions	4
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	3
Risk information, investor learning, and informational feedback	3
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	3
What can we learn about credit risk from debt valuation adjustments?	3
Earnings announcement delays and implications for the auditor-client relationship	3
Did FIN 48 improve the mapping between tax expense and future cash taxes?	3
Practical issues to consider when working with big data	3
Bankruptcy in groups	3
The importance of individual-pair lending relationships	3
FSA in an ETF world	3
The impact of governmental accounting standards on public-sector pension funding	3
Analyst following and R&D investment	3
Private disclosure and myopia: evidence from the JOBS act	3
Career concerns for revealing misreporting	3
Earnings per share targets and CEO incentives	3
The asymmetric mispricing information in analysts’ target prices	3
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	3
Strategic syndication: is bad news shared in loan syndicates?	3
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions	3
Non-random sampling and association tests on realized returns and risk proxies	3

Tax haven incorporation and financial reporting transparency	3
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling	3
Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions	3