OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting & Economics is 5. 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
Retail investors and ESG news	39
Non-GAAP earnings and stock price crash risk	39
The innovation consequences of judicial efficiency	39
A review of China-related accounting research in the past 25 years	38
Editorial Board	34
Editorial Board	33
Editorial Board	33
Acknowledgement	33
Reflections on the founding of the journal of accounting and economics	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
Institutional trading, news, and accounting anomalies	27
Tax enforcement and R&D credits	27
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	27
Reporting regulation and corporate innovation	27
The economic consequences of GASB financial statement disclosure	27
Editorial Board	27
Who did it matters: Executive equity compensation and financial reporting fraud	27
Advertising rivalry and discretionary disclosure	26
The benefits of transaction-level data: The case of NielsenIQ scanner data	26
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	26
Aggregate accruals and market returns: The role of aggregate M&A activity	25
Product market competition, disclosure framing, and casting in earnings conference calls	25
Editorial Board	24
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	23
Not just for investors: The role of earnings announcements in guiding job seekers	23
Litigation risk and strategic M&A valuations	23
The future performance implications of Non-GAAP firms’ investments	22
Predictive analytics and centralization of authority	22
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	22
Do major corporate customers deter supplier misconduct?	21
EDITORIAL DATA	21
Editorial Board	21
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	20
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	20
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	20
Community membership and reciprocity in lending: Evidence from informal markets	20
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	19
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	19
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	19
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	19
Strategic complexity in disclosure	18
Competence vs. Independence: Auditors' connections with members of their clients’ business community	18
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	18
Tax havens and reputational costs	17
Shall we talk? The role of interactive investor platforms in corporate communication	17
Labor supply and M&A in the audit market	17
Information uncertainty and organizational design	17
Client restatement announcement, audit office human capital investment, and audit quality improvements	17
MiFID II unbundling and sell-side analyst research	16
Relative performance evaluation, sabotage and collusion	16
The effect of patent disclosure quality on innovation	16
When does forecasting GAAP earnings entail unreasonable effort?	16
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	15
Acknowledgement	15
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	15
EDITORIAL DATA	15
How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions	14

Editorial Board	14
Trading of emission allowances and reporting incentives	14
EDITORIAL DATA	14
Do personal income taxes affect corporate tax-motivated profit shifting?	14
Profiting from connections: Do politicians receive stock tips from brokerage houses?	14
Cross-border investment, deterrence, and compliance effects of ownership transparency	14
EDITORIAL DATA	14
Do Managers learn from institutional investors through direct interactions?	13
The impact of IP box regimes on the M&A market	13
Investment, inflation, and the role of internal information systems as a transmission channel	13
The role of accounting information in an era of fake news	13
The effects of ratings disclosure by bank regulators	13
Pay for prudence	13
Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling	13
Vocal delivery quality in earnings conference calls	13
Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)	12
Institutional investors, climate disclosure, and carbon emissions	12
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis	12
Preference dynamics and risk-taking incentives	12
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry	12
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?	12
What's my target? Individual analyst forecasts and last-chance earnings management	12
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)	11
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	11
The asset pricing and real implications of relationship intensity disclosure	11
Financial reporting and disclosure practices in China	11
How Do Consumers Use ESG Disclosure? Evidence from a Randomized Field Experiment with Everyday Product Purchases	11
Employee responses to CEO activism	10
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	10
Importing activists: Determinants and consequences of increased cross-border shareholder activism	10
Internal governance and outside directors’ connections to non-director executives	10
Editorial Data	10
Tax-loss harvesting with cryptocurrencies	10
The unicorn quest: Deriving empirical predictions from theory	10
Do tax-based proprietary costs discourage public listing?	10
Accounting information and risk shifting with asymmetrically informed creditors	9
Executive compensation, individual-level tax rates, and insider trading profits	9
With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure	9
Disclosure regulation, cost of capital, and firm values	9
Data visualization in 10-K filings	9
Conflicts of interest in subscriber-paid credit ratings	9
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	9
Signaling innovation: The nontax benefits of claiming R&D tax credits	8
Acknowledgement	8
Acknowledgement	8
Partisan regulatory actions: Evidence from the SEC	7
Editorial Data	7
Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling	7
The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy	7
The SEC's September spike: Regulatory inconsistency within the fiscal year	7
The effect of bond market transparency on bank loan contracting	7
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	7
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	7
Editorial Board	7
Mandatory financial information disclosure and credit ratings	6
Executive compensation: The trend toward one-size-fits-all	6
Public firm disclosures and the market for innovation	6
Equity-based compensation and the timing of share repurchases: the role of the corporate calendar	6
The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors	6
Early-life experience and CEOs’ reactions to COVID-19	6
Shareholder monitoring and discretionary disclosure	5
Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)	5
Editorial Board	5
Engagement in earnings conference calls	5
Firm-level political risk and credit markets	5
Mandatory disclosures and opportunism: Evidence from repurchases	5