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 2021-06-01 to 2025-06-01.)

Article	Citations
Editorial Board	110
Board risk oversight and environmental and social performance	102
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	91
Calling for transparency: Evidence from a field experiment	81
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	72
Does observability of ratings shopping improve ratings quality?	68
New accounting standards and the performance of quantitative investors	65
Non-GAAP earnings and stock price crash risk	61
Tax incidence in loan pricing	53
Meet the press: Survey evidence on financial journalists as information intermediaries	48
Retail investors and ESG news	47
Editorial Board	38
A review of China-related accounting research in the past 25 years	38
Acknowledgement	36
Editorial Board	36
Towards a design-based approach to accounting research	33
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	31
Editorial Board	31
Reflections on the founding of the journal of accounting and economics	30
Accounting conservatism and relational contracting	30
Accounting and innovation: Paths forward for research	29
Appraisal rights and corporate disclosure during mergers and acquisitions	28
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	27
Editorial Board	27
Editorial Board	26

Institutional trading, news, and accounting anomalies	26
Aggregate accruals and market returns: The role of aggregate M&A activity	25
Tax enforcement and R&D credits	25
Product market competition, disclosure framing, and casting in earnings conference calls	25
The benefits of transaction-level data: The case of NielsenIQ scanner data	25
Advertising rivalry and discretionary disclosure	25
Who did it matters: Executive equity compensation and financial reporting fraud	25
The economic consequences of GASB financial statement disclosure	25
Reporting regulation and corporate innovation	25
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	24
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	23
Editorial Board	23
Litigation risk and strategic M&A valuations	23
The future performance implications of Non-GAAP firms’ investments	22
Not just for investors: The role of earnings announcements in guiding job seekers	22
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	22
Predictive analytics and centralization of authority	21
Editorial Board	21
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	20
EDITORIAL DATA	20
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	20
Community membership and reciprocity in lending: Evidence from informal markets	20
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	19
Do major corporate customers deter supplier misconduct?	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	18
Client restatement announcement, audit office human capital investment, and audit quality improvements	18
Strategic complexity in disclosure	17
Competence vs. Independence: Auditors' connections with members of their clients’ business community	17
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	17
Shall we talk? The role of interactive investor platforms in corporate communication	17
Labor supply and M&A in the audit market	16
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	16
Tax havens and reputational costs	16
MiFID II unbundling and sell-side analyst research	16
When does forecasting GAAP earnings entail unreasonable effort?	16
Information uncertainty and organizational design	15
Profiting from connections: Do politicians receive stock tips from brokerage houses?	15
Relative performance evaluation, sabotage and collusion	15
Acknowledgement	15
The effect of patent disclosure quality on innovation	15
EDITORIAL DATA	15
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	14
How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions	14
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	14
EDITORIAL DATA	14
EDITORIAL DATA	13
Do personal income taxes affect corporate tax-motivated profit shifting?	13
The role of accounting information in an era of fake news	13
The effects of ratings disclosure by bank regulators	13

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