OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting & Economics is 31. 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 2022-01-01 to 2026-01-01.)

Article	Citations
Editorial Board	152
Does observability of ratings shopping improve ratings quality?	145
Editorial data	131
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	105
Real effects of lagged guidance from prudential regulators on CECL	97
Board risk oversight and environmental and social performance	89
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	80
Information sharing within institutional investor networks	67
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	63
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	56
Calling for transparency: Evidence from a field experiment	53
A review of China-related accounting research in the past 25 years	51
The innovation consequences of judicial efficiency	50
New accounting standards and the performance of quantitative investors	50
Non-GAAP earnings and stock price crash risk	45
Meet the press: Survey evidence on financial journalists as information intermediaries	42
Retail investors and ESG news	42
Editorial Board	40
Acknowledgement	40
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	37
Towards a design-based approach to accounting research	36
Accounting conservatism and relational contracting	36
Editorial Board	36
Appraisal rights and corporate disclosure during mergers and acquisitions	36

Reflections on the founding of The Journal of Accounting and Economics	35
Institutional trading, news, and accounting anomalies	33
Accounting and innovation: Paths forward for research	33
Editorial Board	33
The economic consequences of GASB financial statement disclosure	32
Editorial Board	32
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	31
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
Tax enforcement and R&D credits	31