OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 15. 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
A review of China-related accounting research in the past 25 years	38
Editorial Board	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
Accounting conservatism and relational contracting	30
Reflections on the founding of the journal of accounting and economics	30
Accounting and innovation: Paths forward for research	29
Appraisal rights and corporate disclosure during mergers and acquisitions	28
Editorial Board	27
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	27
Institutional trading, news, and accounting anomalies	26

Editorial Board	26
The economic consequences of GASB financial statement disclosure	25
Reporting regulation and corporate innovation	25
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
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	24
Litigation risk and strategic M&A valuations	23
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	22
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	22
The future performance implications of Non-GAAP firms’ investments	22
Editorial Board	21
Predictive analytics and centralization of authority	21
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
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	20
Do major corporate customers deter supplier misconduct?	19
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	19
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	19
Client restatement announcement, audit office human capital investment, and audit quality improvements	18
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	18
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	17
Shall we talk? The role of interactive investor platforms in corporate communication	17
Strategic complexity in disclosure	17
Competence vs. Independence: Auditors' connections with members of their clients’ business community	17
MiFID II unbundling and sell-side analyst research	16
When does forecasting GAAP earnings entail unreasonable effort?	16
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
The effect of patent disclosure quality on innovation	15
EDITORIAL DATA	15
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