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 2022-08-01 to 2026-08-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	354
Innovation incentives and competition for corporate resources	180
Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences	149
Firm innovation and covenant tightness	126
Creditor control rights and executive bonus plans	102
Climate-risk materiality and firm risk	89
Did FIN 48 improve the mapping between tax expense and future cash taxes?	86
Improving the production and reviewing of design science research in accounting	81
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	76
National security-related foreign investment screening laws and investment efficiency	72
The productivity effect of digital financial reporting	52
Why did the Big Four get so large? Evidence from Australia	51
All losses are not alike: Real versus accounting-driven reported losses	49
Actions speak louder than words: environmental law enforcement and audit fees	49
Voluntary disclosures and monetary policy: evidence from quantitative easing	43
Investor distraction and multi-dimensional financial narrative	42
Auditor-provided nonpublic signals of misreporting and CFO dismissal	41
Which multiples matter in M &A? An overview	41
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	37
Crypto-influencers	36
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences	35
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	35
Voluntary disclosures by activist investors: the role of activist expectations*	33
Representations and warranties insurance in mergers and acquisitions	33
Something in the air: does air pollution affect fund managers’ carbon divestment?	33

Risk information, investor learning, and informational feedback	32
Beyond disclosure: Can firms be forced to spend their way to social responsibility?	32
The explanatory power of explanatory variables	32
Does automation improve financial reporting? Evidence from internal controls	31
When attention is away, analysts misplay: distraction and analyst forecast performance	29
Strategic syndication: is bad news shared in loan syndicates?	29
Diversity targets	28
Inventory planning and tax incentives for charitable giving	26
Who reports cryptocurrency to the IRS?	24
The impact of standard setting on individual investors: evidence from SFAS 109	24
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	23
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	23
Securities class action is coming to “town”: the effect of a milestone lawsuit in China	23
Outside directors’ insider trading around board meetings	22
Board bias, information, and investment efficiency	22
Activist directors: determinants and consequences	21
Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices	21
Green dies in darkness? environmental externalities of newspaper closures	21
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	20
Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements	20
The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research	19
Unexpected defaults: the role of information opacity	19
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	18
Predictable EPS growth and the performance of value investing	18
Analyst information about peer firms during the IPO quiet period	17
Controlling the narrative: managers’ topic-shifting behavior in conference calls	17
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
Gender bias and female analyst performance: evidence from the #MeToo movement	16
Investment portfolio management to meet or beat earnings expectations	16
National culture and analysts’ forecasting	16
Information acquisition costs and price informativeness: global evidence	16
The monitoring role of social media	16
No news is bad news: local news intensity and firms’ information environments	16
Material changes in accounting estimates and the usefulness of earnings	15
The spillover effect of private firm disclosure on public firms’ loan pricing	14
When do firms deliver on the jobs they promise in return for state aid?	14
Sound analysis? Investing podcasts and investor information processing	14
Credit risk assessment and executives’ legal expertise	13
Individual investors’ paid news subscriptions	13
The gender effects of COVID: evidence from equity analysts	13
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	13
Riding the merger wave: the gatekeeping role of auditors	13
Exposure to superstar firms and financial distress	12
Analyst following and R&D investment	12
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	12
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	12
Overprecise forecasts	12
A rating system to evaluate non-GAAP exclusion quality	11
The opportunity for partner industry knowledge sharing within audit offices and audit quality	11

Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions	11
Analyst ability and research effort: non-EPS forecast provision as a research quality signal	11
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction	11
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis	11
Bank activities and the evolving exposures of banks and society to climate disasters	11
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification	11
Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense	11
Born to behave: Home CEOs and financial misconduct*	10
Taxing multinational income based on value creation versus value realization: an industry perspective	10
The impact of auditor reputation impairments on private-client market share	10
CEO pay ratio voluntary disclosures and stakeholder reactions	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
Computing corporate bond returns: a word (or two) of caution	10
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms	10
Analysts’ use of dividends in earnings forecasts	10
Using narrative disclosures to predict tax outcomes	9
Do key audit matter disclosures about M&A transactions predict future performance?	9
Financial reporting for cryptocurrency	9
Air pollution and managers’ forecasting ability	9
Bankruptcy in groups	9
CEO tax effects on corporate misconduct: evidence from CEOs’ capital gains taxes	9
Differences in the value relevance of identifiable intangible assets	9
Round number reference points and irregular patterns in reported gross margins	9
Startups’ demand for accounting expertise: evidence from a randomized field experiment	9
CEO tax burden and debt contracting	9
Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms	9
Descriptive evidence on small business managers’ information choices	8
Intangible-intensive firms and performance reporting	8
Private firm information dissemination and analysts’ public firm forecast accuracy	8
Distribution channels of analyst research: new evidence	8
How government procurement shapes corporate climate disclosures, commitments, and actions	8
ESG assurance in the United States	8
Naming as business strategy: an analysis of eponymy and debt contracting	8
Practical issues to consider when working with big data	8
Dividends, trust, and firm value	8
Horizon problems in the implementation of bank reporting regulation: evidence from China	8
Earnings prediction with DuPont components and calibration by life cycle	8
Why are reported fair values sticky?	7
Decentralized Finance (DeFi) assurance: early evidence	7
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	7
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries	7
Do sustainability reports contain financially material information?	7
Accounting regulation in the European Union	6
Regulatory leniency and the cost of deposits	6
Testing the waters meetings, retail trading, and capital market frictions	6
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements	6
Litigation risk and IPO underpricing: evidence from federal judge ideology	6
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas	6
Trump election and minority CEO pessimism	6
Properties of accounting performance measures used in compensation contracts	6
Proprietary costs and the equity financing choice	6
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering	6
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness	6
Does audit firm hiring of former PCAOB personnel improve audit quality?	6
Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns	6
Debiasing earnings persistence estimates	6
Does hedge fund activism improve investment efficiency?	6
The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019	5
The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services	5
The gift that keeps on giving: stock returns around CEO stock gifts to family members	5
Do companies realize operational benefits from engaging a competitor’s former auditor?	5
New product announcements, innovation disclosure, and future firm performance	5
Economic effects of litigation risk on corporate disclosure and innovation	5
Misinformation regulations: early evidence on corporate social media strategy	5
Accounting-based expected loss given default and debt contract design	5
Boardroom gender diversity reforms and institutional monitoring: global evidence	5
Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets	5
The economics of ESG disclosure regulation	5
Prosocial CEOs, corporate policies, and firm value	5
Correction: How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	5
Consensus credit ratings: a view from banks	5
The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act	5
Variable leases under ASC 842: first evidence on properties and consequences	5
Mandatory disclosure and corporate green innovation	5
“Show Me!” The Informativeness of images in firms’ annual reports	5
Corrupt tax bureau commissioners and corporate tax avoidance	5
Identical ratios: a red flag of ratio management	5
The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry	5