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 2022-05-01 to 2026-05-01.)

Article	Citations
Editorial Board	198
Does observability of ratings shopping improve ratings quality?	169
Editorial data	154
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	122
Real effects of lagged guidance from prudential regulators on CECL	115
Information sharing within institutional investor networks	103
Board risk oversight and environmental and social performance	99
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	84
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	74
Calling for transparency: Evidence from a field experiment	63
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	59
The innovation consequences of judicial efficiency	55
New accounting standards and the performance of quantitative investors	55
Editorial Board	52
A review of China-related accounting research in the past 25 years	49
Retail investors and ESG news	47
Editorial Board	45
Editorial Board	44
Reflections on the founding of The Journal of Accounting and Economics	43
Accounting conservatism and relational contracting	42
Appraisal rights and corporate disclosure during mergers and acquisitions	42
Acknowledgement	41
Editorial Board	41
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	40
Accounting and innovation: Paths forward for research	38

Towards a design-based approach to accounting research	37
Estimation precision and robust inference in archival research	37
Audit centralization and audit quality: Evidence from Chinese cities	36
Editorial Board	36
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	35
The economic consequences of GASB financial statement disclosure	34
Institutional trading, news, and accounting anomalies	34
Tax enforcement and R&D credits	32
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	32
The benefits of transaction-level data: The case of NielsenIQ scanner data	32
Advertising rivalry and discretionary disclosure	31
Do Investor Preferences Affect Analyst Research? Evidence from Chinese Dual-Listed Shares	30
Reporting regulation and corporate innovation	30
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	29
Editorial Board	27
Supply chain washing: Strategic disclosure of corporate suppliers	26
Supply chain shocks and firm productivity: The role of reporting quality	26
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	26
Internal information quality and performance metric selection	25
Litigation risk and strategic M&A valuations	25
Not just for investors: The role of earnings announcements in guiding job seekers	25
The future performance implications of Non-GAAP firms’ investments	25
Predictive analytics and centralization of authority	25
EDITORIAL DATA	24
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	23
Community membership and reciprocity in lending: Evidence from informal markets	23
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	22
Strategic complexity in disclosure	22
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	22
Do major corporate customers deter supplier misconduct?	22
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	22
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	21
Firms’ real and reporting response to taxation: A discussion	21
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	21
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	20
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	20
Carbon accounting quality: Measurement and the role of assurance	20
Competence vs. Independence: Auditors' connections with members of their clients’ business community	20
Shall we talk? The role of interactive investor platforms in corporate communication	19
Client restatement announcement, audit office human capital investment, and audit quality improvements	19
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	18
Relative performance evaluation, sabotage and collusion	18
Tax havens and reputational costs	18
Information uncertainty and organizational design	18
MiFID II unbundling and sell-side analyst research	17
The effect of patent disclosure quality on innovation	17
Editorial data	17
Labor supply and M&A in the audit market	17
Editorial Board	17
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
Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie	16
Website cookies and voluntary disclosure	16
Acknowledgement	16
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	16
Trading of emission allowances and reporting incentives	16
EDITORIAL DATA	16
Do designated market makers facilitate earnings news discovery?	15
Editorial Board	15
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	15
EDITORIAL DATA	15
Critical audit matters and internal control quality: The disciplining role of CAM reporting	14
Investment, inflation, and the role of internal information systems as a transmission channel	13
Do personal income taxes affect corporate tax-motivated profit shifting?	13
The role of accounting information in an era of fake news	13
Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling	13
Vocal delivery quality in earnings conference calls	13
Do Managers learn from institutional investors through direct interactions?	12
Pay for prudence	12
Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)	12
Institutional investors, climate disclosure, and carbon emissions	12
Preference dynamics and risk-taking incentives	12
The Role of Executives in Foreign Tax Planning	12
Financial reporting and disclosure practices in China	11
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	11
How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases	11
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?	11
Editorial Board	10
The asset pricing and real implications of relationship intensity disclosure	10
The unicorn quest: Deriving empirical predictions from theory	10
Importing activists: Determinants and consequences of increased cross-border shareholder activism	9
Employee responses to CEO activism	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
Accounting information and risk shifting with asymmetrically informed creditors	8
Tax-loss harvesting with cryptocurrencies	8
Executive compensation, individual-level tax rates, and insider trading profits	8
With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure	8
Do tax-based proprietary costs discourage public listing?	8
Disclosure regulation, cost of capital, and firm values	8
Acknowledgement	8
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	7
Conflicts of interest in subscriber-paid credit ratings	7
Acknowledgement	6
Data visualization in 10-K filings	6
The SEC's September spike: Regulatory inconsistency within the fiscal year	5
Social media livestreaming: Investor information or persuasion?	5
Real effects of proposed scope 3 disclosures	5
Signaling innovation: The nontax benefits of claiming R&D tax credits	5
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	5
The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy	5
Antitrust risk and voluntary M&A disclosure	5
Partisan regulatory actions: Evidence from the SEC	5
Political costs and strategic corporate communication	5
Equity-based compensation and the timing of share repurchases: the role of the corporate calendar	5
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	4
Editorial Board	4
The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners	4
Public firm disclosures and the market for innovation	4
Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling	4
Early-life experience and CEOs’ reactions to COVID-19	4
SEC scrutiny and corporate risk-taking	4
Mandatory disclosure of investors’ fossil fuel holdings	4
The effect of bond market transparency on bank loan contracting	4
Executive compensation: The trend toward one-size-fits-all	4
Mandatory financial information disclosure and credit ratings	4