OOIR: Observatory of International Research

Papers

(The TQCC of Review of Accounting Studies is 12. 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 2022-07-01 to 2026-07-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	351
Innovation incentives and competition for corporate resources	337
Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences	176
Creditor control rights and executive bonus plans	145
Firm innovation and covenant tightness	139
Climate-risk materiality and firm risk	132
Did FIN 48 improve the mapping between tax expense and future cash taxes?	122
Improving the production and reviewing of design science research in accounting	100
Why did the Big Four get so large? Evidence from Australia	86
The productivity effect of digital financial reporting	82
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	78
National security-related foreign investment screening laws and investment efficiency	75
Actions speak louder than words: environmental law enforcement and audit fees	73
Voluntary disclosures and monetary policy: evidence from quantitative easing	65
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	61
Investor distraction and multi-dimensional financial narrative	50
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	48
Auditor-provided nonpublic signals of misreporting and CFO dismissal	47
Which multiples matter in M &A? An overview	47
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences	45
All losses are not alike: Real versus accounting-driven reported losses	43
Diversity targets	41
Crypto-influencers	41
Representations and warranties insurance in mergers and acquisitions	37
Voluntary disclosures by activist investors: the role of activist expectations*	35

Something in the air: does air pollution affect fund managers’ carbon divestment?	32
Strategic syndication: is bad news shared in loan syndicates?	32
Risk information, investor learning, and informational feedback	32
Beyond disclosure: Can firms be forced to spend their way to social responsibility?	32
When attention is away, analysts misplay: distraction and analyst forecast performance	31
Does automation improve financial reporting? Evidence from internal controls	31
The explanatory power of explanatory variables	30
Inventory planning and tax incentives for charitable giving	30
The impact of standard setting on individual investors: evidence from SFAS 109	29
Who reports cryptocurrency to the IRS?	29
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	28
Securities class action is coming to “town”: the effect of a milestone lawsuit in China	28
Green dies in darkness? environmental externalities of newspaper closures	27
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	25
Activist directors: determinants and consequences	24
Board bias, information, and investment efficiency	23
Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements	22
Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices	22
Outside directors’ insider trading around board meetings	22
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	21
Unexpected defaults: the role of information opacity	20
Controlling the narrative: managers’ topic-shifting behavior in conference calls	20
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	20
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	19
The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research	19
National culture and analysts’ forecasting	19
Analyst information about peer firms during the IPO quiet period	18
Predictable EPS growth and the performance of value investing	18
Investment portfolio management to meet or beat earnings expectations	16
No news is bad news: local news intensity and firms’ information environments	16
Material changes in accounting estimates and the usefulness of earnings	16
The monitoring role of social media	16
Walking the walk? Bank ESG disclosures and home mortgage lending	16
Information acquisition costs and price informativeness: global evidence	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
Is artificial intelligence improving the audit process?	16
Sound analysis? Investing podcasts and investor information processing	15
The spillover effect of private firm disclosure on public firms’ loan pricing	15
Riding the merger wave: the gatekeeping role of auditors	15
Credit risk assessment and executives’ legal expertise	14
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	14
When do firms deliver on the jobs they promise in return for state aid?	13
Individual investors’ paid news subscriptions	13
Overprecise forecasts	12
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	12
The gender effects of COVID: evidence from equity analysts	12
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	12
Analyst following and R&D investment	12
Exposure to superstar firms and financial distress	12