OOIR: Observatory of International Research

Papers

(The TQCC of Review of Accounting Studies is 11. 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 2020-10-01 to 2024-10-01.)

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
Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions	34
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
Going digital: implications for firm value and performance	33
Social media analysts and sell-side analyst research	29

Heterogeneity in expertise in a credence goods setting: evidence from audit partners	29
Walking the walk? Bank ESG disclosures and home mortgage lending	27
Major government customers and loan contract terms	27
Investors’ response to the #MeToo movement: does corporate culture matter?	26
Languages and corporate tax avoidance	25
Green new hiring	25
The power of firm fundamental information in explaining stock returns	24
Unexpected distractions and investor attention to corporate announcements	23
Visuals and attention to earnings news on twitter	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
Corporate social performance and the managerial labor market	21
Audit process, private information, and insider trading	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
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
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
Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds	14
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
Capitalization vs. expensing and the behavior of R&D expenditures	13
Accounting for uncertainty: an application of Bayesian methods to accruals models	13
Valuation uncertainty and analysts’ use of DCF models	13
The role of individual audit partners for narrative disclosures	12
Taxes and director independence: evidence from board reforms worldwide	12
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
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