OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting & Economics is 30. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Real effects of lagged guidance from prudential regulators on CECL	136
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	133
Editorial Board	120
Information sharing within institutional investor networks	96
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	90
Does observability of ratings shopping improve ratings quality?	83
Editorial data	73
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	65
Board risk oversight and environmental and social performance	54
Calling for transparency: Evidence from a field experiment	53
New accounting standards and the performance of quantitative investors	48
The innovation consequences of judicial efficiency	46
Retail investors and ESG news	46
Non-GAAP earnings and stock price crash risk	45
A review of China-related accounting research in the past 25 years	44
Acknowledgement	40
Editorial Board	40
Meet the press: Survey evidence on financial journalists as information intermediaries	40
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	38
Accounting conservatism and relational contracting	35
Editorial Board	34
Appraisal rights and corporate disclosure during mergers and acquisitions	34
Institutional trading, news, and accounting anomalies	32
Reflections on the founding of The Journal of Accounting and Economics	32

Accounting and innovation: Paths forward for research	32
Tax enforcement and R&D credits	32
Towards a design-based approach to accounting research	32
Who did it matters: Executive equity compensation and financial reporting fraud	31
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	30
Editorial Board	30
The benefits of transaction-level data: The case of NielsenIQ scanner data	30