Online review helpfulness ratings are an important indicator of the impact of online reviews. Often times, helpfulness is explained in terms of observable qualities of online reviews that predict helpfulness ratings. This research proposes that focusing on the psychological processes that underlie helpfulness voting informs a better understanding of what shapes review helpfulness ratings. Specifically, because goal orientation influences information processing, consumers’ regulatory orientation interacts with review valence to determine review helpfulness. When review valence and regulatory orientation match, consumers are more likely to express helpfulness through voting. The findings show that this effect occurs at least in part because matching review valence and regulatory orientation instills feelings of gratitude towards the reviewer. As a consequence, consumers are more likely to reward the reviewer with a helpfulness vote to express their feeling of gratitude through actions. However, when reviewers actively state expectations of reciprocal behavior by readers, gratitude is reduced and so is the likelihood that a review receives a helpfulness vote. Evidence from five studies using review data and online experiments show support for these effects.