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 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
Editorial Board	45
Audit centralization and audit quality: Evidence from Chinese cities	45
Reflections on the founding of The Journal of Accounting and Economics	44
Appraisal rights and corporate disclosure during mergers and acquisitions	44
Accounting conservatism and relational contracting	43
Acknowledgement	42
Editorial Board	42
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	40

Estimation precision and robust inference in archival research	39
Editorial Board	38
Accounting and innovation: Paths forward for research	38
Towards a design-based approach to accounting research	38
Tax enforcement and R&D credits	37
The economic consequences of GASB financial statement disclosure	37
Institutional trading, news, and accounting anomalies	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
Do investor preferences affect analyst research? Evidence from Chinese dual-listed shares	32
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	32
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
Editorial Board	28
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	28
Litigation risk and strategic M&A valuations	27
Supply chain shocks and firm productivity: The role of reporting quality	27
Supply chain washing: Strategic disclosure of corporate suppliers	27
Predictive analytics and centralization of authority	26
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	26
The future performance implications of Non-GAAP firms’ investments	26
Internal information quality and performance metric selection	26
Community membership and reciprocity in lending: Evidence from informal markets	25
EDITORIAL DATA	25
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	25
Not just for investors: The role of earnings announcements in guiding job seekers	25
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	24
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	24
Do major corporate customers deter supplier misconduct?	24
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	23
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	23
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	22
Competence vs. Independence: Auditors' connections with members of their clients’ business community	22
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	22
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	22
Firms’ real and reporting response to taxation: A discussion	22
Do financial disclosures affect corporate sustainability practices?	20
Strategic complexity in disclosure	20
Carbon accounting quality: Measurement and the role of assurance	20
Client restatement announcement, audit office human capital investment, and audit quality improvements	20
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	19
Editorial data	19
Shall we talk? The role of interactive investor platforms in corporate communication	19
Relative performance evaluation, sabotage and collusion	19
Information uncertainty and organizational design	19
MiFID II unbundling and sell-side analyst research	18
Labor supply and M&A in the audit market	18
The effect of patent disclosure quality on innovation	18
Editorial Board	18
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	17

EDITORIAL DATA	17
Tax havens and reputational costs	17
Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie	17
Acknowledgement	16
Trading of emission allowances and reporting incentives	16
Do designated market makers facilitate earnings news discovery?	16
The role of federal agency accounting quality in federal budget allocation: Evidence from audit opinions	16
Cross-border investment, deterrence, and compliance effects of ownership transparency	16
How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions	16
Website cookies and voluntary disclosure	15
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	15
EDITORIAL DATA	15
Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling	14
Do personal income taxes affect corporate tax-motivated profit shifting?	14
Pay for prudence	14
Critical audit matters and internal control quality: The disciplining role of CAM reporting	14
Editorial Board	14
The role of executives in foreign tax planning	14
Vocal delivery quality in earnings conference calls	13
Investment, inflation, and the role of internal information systems as a transmission channel	13
Do Managers learn from institutional investors through direct interactions?	13
Institutional investors, climate disclosure, and carbon emissions	13
The role of accounting information in an era of fake news	13
Financial reporting and disclosure practices in China	12
How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases	12
Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)	11
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	11
Preference dynamics and risk-taking incentives	11
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?	11
The asset pricing and real implications of relationship intensity disclosure	10
The unicorn quest: Deriving empirical predictions from theory	10
Editorial Board	9
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	9
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)	9
Tax-loss harvesting with cryptocurrencies	9
Importing activists: Determinants and consequences of increased cross-border shareholder activism	9
Employee responses to CEO activism	9
Do tax-based proprietary costs discourage public listing?	9
Data visualization in 10-K filings	8
Acknowledgement	8
Conflicts of interest in subscriber-paid credit ratings	8
Disclosure regulation, cost of capital, and firm values	7
With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure	7
Accounting information and risk shifting with asymmetrically informed creditors	7
Antitrust risk and voluntary M&A disclosure	6
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	6
Political costs and strategic corporate communication	6
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	6
Executive compensation, individual-level tax rates, and insider trading profits	6
Acknowledgement	6
The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy	5
Equity-based compensation and the timing of share repurchases: the role of the corporate calendar	5
Mandatory disclosure of investors’ fossil fuel holdings	5
Signaling innovation: The nontax benefits of claiming R&D tax credits	5
The SEC's September spike: Regulatory inconsistency within the fiscal year	5
Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling	5
Social media livestreaming: Investor information or persuasion?	5
Partisan regulatory actions: Evidence from the SEC	5
The effect of bond market transparency on bank loan contracting	5
Real effects of proposed scope 3 disclosures	4
SEC scrutiny and corporate risk-taking	4
Early-life experience and CEOs’ reactions to COVID-19	4
Public firm disclosures and the market for innovation	4
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	4
The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners	4
The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors	4
Executive compensation: The trend toward one-size-fits-all	4
Editorial Board	4
Mandatory financial information disclosure and credit ratings	4
Firm-level political risk and credit markets	4