OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting & Economics is 29. 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
Editorial Board	127
Board risk oversight and environmental and social performance	117
Real effects of lagged guidance from prudential regulators on CECL	112
Information sharing within institutional investor networks	86
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	82
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	77
Does observability of ratings shopping improve ratings quality?	70
Editorial data	56
Calling for transparency: Evidence from a field experiment	51
New accounting standards and the performance of quantitative investors	45
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	45
Retail investors and ESG news	45
The innovation consequences of judicial efficiency	43
Non-GAAP earnings and stock price crash risk	40
Meet the press: Survey evidence on financial journalists as information intermediaries	38
A review of China-related accounting research in the past 25 years	38
Editorial Board	36
Editorial Board	35
Appraisal rights and corporate disclosure during mergers and acquisitions	34
Acknowledgement	34
Accounting and innovation: Paths forward for research	33
Reflections on the founding of the journal of accounting and economics	31
Editorial Board	31
Towards a design-based approach to accounting research	30
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	30

Editorial Board	30
Accounting conservatism and relational contracting	30
Editorial Board	29
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	29