Review of Accounting Studies

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 2020-04-01 to 2024-04-01.)
ArticleCitations
Mandatory CSR and sustainability reporting: economic analysis and literature review380
The impact of carbon disclosure mandates on emissions and financial operating performance124
Do ESG funds make stakeholder-friendly investments?90
Using machine learning to detect misstatements89
Machine learning improves accounting estimates: evidence from insurance payments77
Measuring audit quality65
Does the media spotlight burn or spur innovation?64
Investor relations and IPO performance61
Textual classification of SEC comment letters60
Measuring disclosure using 8-K filings60
Stock price reactions to ESG news: the role of ESG ratings and disagreement58
Financial misconduct and employee mistreatment: Evidence from wage theft54
GDP growth incentives and earnings management: evidence from China48
Walk the talk: ESG mutual fund voting on shareholder proposals47
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom44
Measuring credit risk using qualitative disclosure42
The effects of MiFID II on sell-side analysts, buy-side analysts, and firms41
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures40
Is artificial intelligence improving the audit process?38
Analyst teams38
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment36
Gender and beauty in the financial analyst profession: evidence from the United States and China35
Voluntary versus mandatory disclosure33
Meet, beat, and pollute31
Machine learning improves accounting: discussion, implementation and research opportunities30
The use of adjusted earnings in performance evaluation29
Do going concern opinions provide incremental information to predict corporate defaults?28
Real effects of auditor conservatism28
Social connections between media and firm executives and the properties of media reporting27
How do most low ETR firms avoid paying taxes?26
Trust, social capital, and the bond market benefits of ESG performance25
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters23
Heterogeneity in expertise in a credence goods setting: evidence from audit partners23
Stock-based compensation, financial analysts, and equity overvaluation22
Major government customers and loan contract terms22
The power of firm fundamental information in explaining stock returns22
Customer satisfaction and the cost of capital22
High-frequency traders and price informativeness during earnings announcements21
Analysts’ annual earnings forecasts and changes to the I/B/E/S database20
Investors’ response to the #MeToo movement: does corporate culture matter?20
Does financial reporting misconduct pay off even when discovered?19
Oil prices, earnings, and stock returns18
Unexpected distractions and investor attention to corporate announcements17
Languages and corporate tax avoidance17
Visuals and attention to earnings news on twitter16
Social media analysts and sell-side analyst research16
Buying products from whom you know: personal connections and information asymmetry in supply chain relationships16
CDS trading and nonrelationship lending dynamics16
Voluntary disclosure when private information and disclosure costs are jointly determined15
Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments15
Green new hiring15
Tax-savvy executives15
Connecting book rate of return to risk and return: the information conveyed by conservative accounting15
Are corruption and corporate tax avoidance in the United States related?15
Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions14
What moves stock prices around credit rating changes?14
Audit process, private information, and insider trading14
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk14
Is all disaggregation good for investors? Evidence from earnings announcements13
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?13
Re-examining the impact of mandatory IFRS adoption on IPO underpricing13
Manager perception and proprietary investment disclosure13
Can short sellers constrain aggressive non-GAAP reporting?13
Researchers’ data analysis choices: an excess of false positives?13
Corporate social performance and the managerial labor market13
Walking the walk? Bank ESG disclosures and home mortgage lending12
SEC comment letters on form S-4 and M&A accounting quality12
Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?12
Earnings forecasts of female CEOs: quality and consequences11
Measurement error, fixed effects, and false positives in accounting research11
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance11
Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds11
Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment11
Negative accounting earnings and gross domestic product11
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