OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting & Economics is 33. 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 2022-06-01 to 2026-06-01.)

Article	Citations
Editorial Board	203
Does observability of ratings shopping improve ratings quality?	173
Editorial data	159
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	127
Real effects of lagged guidance from prudential regulators on CECL	120
Information sharing within institutional investor networks	108
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	105
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	89
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	76
Board risk oversight and environmental and social performance	65
Calling for transparency: Evidence from a field experiment	62
The innovation consequences of judicial efficiency	61
New accounting standards and the performance of quantitative investors	56
Retail investors and ESG news	53
Editorial Board	52
A review of China-related accounting research in the past 25 years	49
Editorial Board	46
Audit centralization and audit quality: Evidence from Chinese cities	45
Editorial Board	45
Appraisal rights and corporate disclosure during mergers and acquisitions	44
Reflections on the founding of The Journal of Accounting and Economics	44
Accounting conservatism and relational contracting	43
Editorial Board	42
Acknowledgement	42
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	40

Estimation precision and robust inference in archival research	39
Towards a design-based approach to accounting research	38
Editorial Board	38
Accounting and innovation: Paths forward for research	38
Institutional trading, news, and accounting anomalies	37
Tax enforcement and R&D credits	37
The economic consequences of GASB financial statement disclosure	37
Reporting regulation and corporate innovation	36
Advertising rivalry and discretionary disclosure	33
The benefits of transaction-level data: The case of NielsenIQ scanner data	33