OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting & Economics is 4. 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
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	45
Retail investors and ESG news	45
New accounting standards and the performance of quantitative investors	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
Acknowledgement	34
Appraisal rights and corporate disclosure during mergers and acquisitions	34
Accounting and innovation: Paths forward for research	33
Editorial Board	31
Reflections on the founding of the journal of accounting and economics	31
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	30
Editorial Board	30

Accounting conservatism and relational contracting	30
Towards a design-based approach to accounting research	30
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	29
Editorial Board	29
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	28
The benefits of transaction-level data: The case of NielsenIQ scanner data	28
Institutional trading, news, and accounting anomalies	28
The economic consequences of GASB financial statement disclosure	27
Aggregate accruals and market returns: The role of aggregate M&A activity	27
Reporting regulation and corporate innovation	26
Advertising rivalry and discretionary disclosure	26
Tax Administration Quality and Foreign Investment in Developing Countries: Evidence from Participation in Tax Inspectors Without Borders	25
Who did it matters: Executive equity compensation and financial reporting fraud	24
Tax enforcement and R&D credits	24
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	23
Editorial Board	23
Not just for investors: The role of earnings announcements in guiding job seekers	21
Predictive analytics and centralization of authority	21
Editorial Board	20
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	20
Litigation risk and strategic M&A valuations	20
The future performance implications of Non-GAAP firms’ investments	20
Community membership and reciprocity in lending: Evidence from informal markets	19
EDITORIAL DATA	19
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	19
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	19
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	18
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	18
Do major corporate customers deter supplier misconduct?	18
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	18
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	18
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	18
Strategic complexity in disclosure	18
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	17
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	17
Shall we talk? The role of interactive investor platforms in corporate communication	17
Competence vs. Independence: Auditors' connections with members of their clients’ business community	16
Labor supply and M&A in the audit market	16
Tax havens and reputational costs	16
When does forecasting GAAP earnings entail unreasonable effort?	16
Client restatement announcement, audit office human capital investment, and audit quality improvements	16
MiFID II unbundling and sell-side analyst research	16
Relative performance evaluation, sabotage and collusion	15
The effect of patent disclosure quality on innovation	15
Discussion of “Accounting Standards and Antidumping Investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie	14
Acknowledgement	14
Cross-border investment, deterrence, and compliance effects of ownership transparency	14
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	14
Information uncertainty and organizational design	14
How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions	14

EDITORIAL DATA	14
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	13
EDITORIAL DATA	13
Trading of emission allowances and reporting incentives	13
EDITORIAL DATA	13
Editorial Board	13
The effects of ratings disclosure by bank regulators	13
The role of accounting information in an era of fake news	12
Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling	12
Pay for prudence	12
The impact of IP box regimes on the M&A market	12
Investment, inflation, and the role of internal information systems as a transmission channel	12
Do personal income taxes affect corporate tax-motivated profit shifting?	12
Do Managers learn from institutional investors through direct interactions?	11
Institutional investors, climate disclosure, and carbon emissions	11
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry	11
Vocal delivery quality in earnings conference calls	11
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?	10
Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)	10
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)	10
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis	10
Preference dynamics and risk-taking incentives	10
How Do Consumers Use ESG Disclosure? Evidence from a Randomized Field Experiment with Everyday Product Purchases	10
The unicorn quest: Deriving empirical predictions from theory	10
Financial reporting and disclosure practices in China	10
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	10
Employee responses to CEO activism	10
Tax-loss harvesting with cryptocurrencies	9
Importing activists: Determinants and consequences of increased cross-border shareholder activism	9
The asset pricing and real implications of relationship intensity disclosure	9
Do tax-based proprietary costs discourage public listing?	9
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	9
Executive compensation, individual-level tax rates, and insider trading profits	8
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	8
Data visualization in 10-K filings	8
Editorial Data	8
Accounting information and risk shifting with asymmetrically informed creditors	8
Internal governance and outside directors’ connections to non-director executives	8
Disclosure regulation, cost of capital, and firm values	7
Conflicts of interest in subscriber-paid credit ratings	7
With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure	7
Acknowledgement	7
Acknowledgement	6
The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy	6
Real effects of proposed scope 3 disclosures	6
Signaling innovation: The nontax benefits of claiming R&D tax credits	6
Equity-based compensation and the timing of share repurchases: the role of the corporate calendar	6
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	6
Partisan regulatory actions: Evidence from the SEC	6
The SEC's September spike: Regulatory inconsistency within the fiscal year	6
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	5
The effect of bond market transparency on bank loan contracting	5
Mandatory disclosure of investors’ fossil fuel holdings	5
Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling	5
Firm-level political risk and credit markets	4
The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors	4
Public firm disclosures and the market for innovation	4
Early-life experience and CEOs’ reactions to COVID-19	4
Editorial Board	4
Editorial Board	4
Executive compensation: The trend toward one-size-fits-all	4
Mandatory financial information disclosure and credit ratings	4