OOIR: Observatory of International Research

Papers

(The TQCC of Review of Accounting Studies is 13. 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 2022-06-01 to 2026-06-01.)

Article	Citations
How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets	346
Creditor control rights and executive bonus plans	334
Firm innovation and covenant tightness	322
Innovation incentives and competition for corporate resources	171
Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences	139
Climate-risk materiality and firm risk	134
Did FIN 48 improve the mapping between tax expense and future cash taxes?	129
Improving the production and reviewing of design science research in accounting	116
Why did the Big Four get so large? Evidence from Australia	111
The productivity effect of digital financial reporting	95
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities	80
National security-related foreign investment screening laws and investment efficiency	78
Actions speak louder than words: environmental law enforcement and audit fees	76
Auditor-provided nonpublic signals of misreporting and CFO dismissal	71
Voluntary disclosures and monetary policy: evidence from quantitative easing	69
Geographic connections to China and insider trading at the start of the COVID-19 pandemic	59
All losses are not alike: Real versus accounting-driven reported losses	57
Which multiples matter in M &A? An overview	46
Investor distraction and multi-dimensional financial narrative	45
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence	45
ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences	44
Crypto-influencers	44
Representations and warranties insurance in mergers and acquisitions	43
Voluntary disclosures by activist investors: the role of activist expectations*	42
Risk information, investor learning, and informational feedback	39

Strategic syndication: is bad news shared in loan syndicates?	39
When attention is away, analysts misplay: distraction and analyst forecast performance	34
The explanatory power of explanatory variables	32
Diversity targets	32
Something in the air: does air pollution affect fund managers’ carbon divestment?	30
Beyond disclosure: Can firms be forced to spend their way to social responsibility?	30
Does automation improve financial reporting? Evidence from internal controls	29
Outside directors’ insider trading around board meetings	28
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers	28
Accounting choice in measurement and comparability: an examination of the effect of the fair value option	28
Inventory planning and tax incentives for charitable giving	28
Who reports cryptocurrency to the IRS?	27
The impact of standard setting on individual investors: evidence from SFAS 109	26
Green dies in darkness? environmental externalities of newspaper closures	26
Activist directors: determinants and consequences	26
Board bias, information, and investment efficiency	25
Unexpected defaults: the role of information opacity	22
Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices	22
Analyst information about peer firms during the IPO quiet period	22
Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements	21
When are concurrent quarterly reports useful for investors? Evidence from ASC 606	21
Predictable EPS growth and the performance of value investing	21
The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970	20
National culture and analysts’ forecasting	19
Walking the walk? Bank ESG disclosures and home mortgage lending	18
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability	17
Controlling the narrative: managers’ topic-shifting behavior in conference calls	17
The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research	17
Investment portfolio management to meet or beat earnings expectations	17
Is artificial intelligence improving the audit process?	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
Credit risk assessment and executives’ legal expertise	16
Human bias in the oversight of firms: evidence from workplace safety violations	16
When do firms deliver on the jobs they promise in return for state aid?	15
Material changes in accounting estimates and the usefulness of earnings	15
Riding the merger wave: the gatekeeping role of auditors	15
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters	14
Analyst following and R&D investment	14
The gender effects of COVID: evidence from equity analysts	14
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure	13
A rating system to evaluate non-GAAP exclusion quality	13
Exposure to superstar firms and financial distress	13
Overprecise forecasts	13
The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles	13