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 2021-09-01 to 2025-09-01.)

Article	Citations
Editorial Board	127
Board risk oversight and environmental and social performance	117
Real effects of lagged guidance from prudential regulators on CECL	112
Information sharing within institutional investor networks	86
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	82
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	77
Does observability of ratings shopping improve ratings quality?	70
Editorial data	56
Calling for transparency: Evidence from a field experiment	51
New accounting standards and the performance of quantitative investors	45
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	45
Retail investors and ESG news	45
The innovation consequences of judicial efficiency	43
Non-GAAP earnings and stock price crash risk	40
Meet the press: Survey evidence on financial journalists as information intermediaries	38
A review of China-related accounting research in the past 25 years	38
Editorial Board	36
Editorial Board	35
Appraisal rights and corporate disclosure during mergers and acquisitions	34
Acknowledgement	34
Accounting and innovation: Paths forward for research	33
Reflections on the founding of the journal of accounting and economics	31
Editorial Board	31
Towards a design-based approach to accounting research	30
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	30

Editorial Board	30
Accounting conservatism and relational contracting	30
Editorial Board	29
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	29
Institutional trading, news, and accounting anomalies	28
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	28
The benefits of transaction-level data: The case of NielsenIQ scanner data	28
The economic consequences of GASB financial statement disclosure	27
Aggregate accruals and market returns: The role of aggregate M&A activity	27
Advertising rivalry and discretionary disclosure	26
Reporting regulation and corporate innovation	26
Tax Administration Quality and Foreign Investment in Developing Countries: Evidence from Participation in Tax Inspectors Without Borders	25
Tax enforcement and R&D credits	24
Who did it matters: Executive equity compensation and financial reporting fraud	24
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	23
Editorial Board	23
Predictive analytics and centralization of authority	21
Not just for investors: The role of earnings announcements in guiding job seekers	21
The future performance implications of Non-GAAP firms’ investments	20
Editorial Board	20
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	20
Litigation risk and strategic M&A valuations	20
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	19
Community membership and reciprocity in lending: Evidence from informal markets	19
EDITORIAL DATA	19
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	19
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	18
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	18
Strategic complexity in disclosure	18
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	18
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	18
Do major corporate customers deter supplier misconduct?	18
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	18
Shall we talk? The role of interactive investor platforms in corporate communication	17
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	17
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	17
Client restatement announcement, audit office human capital investment, and audit quality improvements	16
MiFID II unbundling and sell-side analyst research	16
Competence vs. Independence: Auditors' connections with members of their clients’ business community	16
Labor supply and M&A in the audit market	16
Tax havens and reputational costs	16
When does forecasting GAAP earnings entail unreasonable effort?	16
Relative performance evaluation, sabotage and collusion	15
The effect of patent disclosure quality on innovation	15