OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting & Economics is 28. 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 2021-08-01 to 2025-08-01.)

Article	Citations
Editorial Board	119
Real effects of lagged guidance from prudential regulators on CECL	107
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	105
Board risk oversight and environmental and social performance	88
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	79
Does observability of ratings shopping improve ratings quality?	78
Calling for transparency: Evidence from a field experiment	75
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	65
Editorial data	56
Information sharing within institutional investor networks	50
New accounting standards and the performance of quantitative investors	49
Tax incidence in loan pricing	45
Meet the press: Survey evidence on financial journalists as information intermediaries	40
Non-GAAP earnings and stock price crash risk	39
The innovation consequences of judicial efficiency	39
Retail investors and ESG news	39
A review of China-related accounting research in the past 25 years	38
Editorial Board	34
Editorial Board	33
Acknowledgement	33
Reflections on the founding of the journal of accounting and economics	33
Editorial Board	33
Accounting and innovation: Paths forward for research	30
Accounting conservatism and relational contracting	30
Towards a design-based approach to accounting research	29

Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	29
Appraisal rights and corporate disclosure during mergers and acquisitions	28
Editorial Board	28