OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting Research is 3. 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 2021-09-01 to 2025-09-01.)

Article	Citations
Issue Information ‐ Request for Papers	255
	216
Accounting for Goodwill	187
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12	181
Auditors’ Use of In‐House Specialists	136
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams	127
Issue Information ‐ TOC	112
Issue Information ‐ Request for Papers	107
Issue Information ‐ TOC	81
	73
Issue Information ‐ Request for Papers	73
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation	67
Renewable Governance: Good for the Environment?	55
Issue Information ‐ Request for Registered Reports	55
The Effect of Client Industry Agglomerations on Auditor Industry Specialization	55
Issue Information ‐ Request for Papers	55
Price Rigidities and the Value of Public Information	55
Issue Information ‐ Request for Registered Reports	53
Issue Information ‐ Request for Papers	53
Equity Incentive Plans and Board of Director Discretion over Equity Grants	52
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending	51
The Capital Market Effects of Centralizing Regulated Financial Information	47
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership	47
The Long‐Term Consequences of Short‐Term Incentives	46
Issue Information ‐ TOC	44

Issue Information ‐ Request for Papers	44
Issue Information ‐ Request for Registered Reports	42
ESG Rating Competition and Rating Quality	40
Disclosure, Patenting, and Trade Secrecy	37
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks	37
	36
Issue Information ‐ TOC	35
	34
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight	33
Issue Information ‐ TOC	32
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments	32
Issue Information ‐ TOC	31
Context‐Based Interpretation of Financial Information	31
Greenhouse Gas Disclosure and Emissions Benchmarking	30
Issue Information ‐ Request for Papers	29
	29
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings	27
Boosting Foreign Investment: The Role of Certification of Corporate Governance	27
Using and Interpreting Fixed Effects Models	25
Issue Information ‐ Standing Call for Proposals for	25
Issue Information ‐ Request for Papers	24
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry	23
Issue Information ‐ Standing Call for Proposals for	21
Short Squeezes After Short‐Selling Attacks	20
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence	20
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment	20
The Costs of Waiving Audit Adjustments	19
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”	19
The Spillover Effect of Liquidity Transparency on Liquidity Holdings	19
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls	18
Issue Information ‐ TOC	18
	17
How Do Firms Respond to Corporate Taxes?	17
Issue Information ‐ Standing Call for Proposals for	17
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes	17
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures	17
Issue Information ‐ Standing Call for Proposals for	16
Issue Information ‐ Request for Papers	16
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality	15
Information Spillovers at Earnings Announcements	15
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation	15
Managerial Optimism and Debt Covenants	15
Issue Information ‐ Request for Papers	14
Treatment of Accounting Changes and Covenant Violation Errors	14
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India	14
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective	13
Global Evolution of Environmental and Social Disclosure in Annual Reports	13
Issue Information ‐ TOC	12
	12
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity	11

Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force	10
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd	10
Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market	10
The Decision Relevance of Loan Fair Values for Depositors	10
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?	10
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance	9
Do Shared Auditors Facilitate Follow‐on Innovation?	9
	9
CECL: Timely Loan Loss Provisioning and Bank Regulation	9
Issue Information ‐ Standing Call for Proposals for	9
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market	9
Issue Information ‐ Standing Call for Proposals for	8
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach	8
Issue Information ‐ TOC	8
Issue Information ‐ Request for Papers	8
	8
Issue Information ‐ Request for Registered Reports	8
Issue Information ‐ Request for Papers	7
Relative Valuation with Machine Learning	7
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform	7
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act	7
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?	7
The Impact of Open Data on Public Procurement	7
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor	7
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?	7
Measuring the Prevalence of Earnings Manipulations: A Novel Approach	6
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors	6
Bank Supervision and Organizational Capital: The Case of Minority Lending	6
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?	6
	6
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19	6
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance	5
The Effects of Mandatory ESG Disclosure Around the World	5
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934	5
2024 Excellence in Refereeing	4
	4
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform	4
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?	4
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency	4
Issue Information ‐ Request for Papers	4
Competitive Externalities of Tax Cuts	4
Measuring Risk Information	4
2021 Excellence in Refereeing	4
News Bias in Financial Journalists’ Social Networks	4
	4
Issue Information ‐ TOC	4
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision	4
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule	3
The Signaling Value of Internal Employee Coordination	3
Standard Error Biases When Using Generated Regressors in Accounting Research	3
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures	3
Transparency in Hierarchies	3
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?	3
Government Subsidies and Corporate Misconduct	3
Flu Fallout: Information Production Constraints and Corporate Disclosure	3
Responding to Climate Change Crises: Firms' Trade‐Offs	3
The Economic Consequences of Financial Audit Regulation in the Charitable Sector	3
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation	3