OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 16. 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 2021-08-01 to 2025-08-01.)

Article	Citations
Editorial Board	119
Real effects of lagged guidance from prudential regulators on CECL	107
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	105
Board risk oversight and environmental and social performance	88
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	79
Does observability of ratings shopping improve ratings quality?	78
Calling for transparency: Evidence from a field experiment	75
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	65
Editorial data	56
Information sharing within institutional investor networks	50
New accounting standards and the performance of quantitative investors	49
Tax incidence in loan pricing	45
Meet the press: Survey evidence on financial journalists as information intermediaries	40
Retail investors and ESG news	39
Non-GAAP earnings and stock price crash risk	39
The innovation consequences of judicial efficiency	39
A review of China-related accounting research in the past 25 years	38
Editorial Board	34
Reflections on the founding of the journal of accounting and economics	33
Editorial Board	33
Editorial Board	33
Acknowledgement	33
Accounting and innovation: Paths forward for research	30
Accounting conservatism and relational contracting	30
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	29

Towards a design-based approach to accounting research	29
Editorial Board	28
Appraisal rights and corporate disclosure during mergers and acquisitions	28
Editorial Board	27
Who did it matters: Executive equity compensation and financial reporting fraud	27
Institutional trading, news, and accounting anomalies	27
Tax enforcement and R&D credits	27
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	27
Reporting regulation and corporate innovation	27
The economic consequences of GASB financial statement disclosure	27
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	26
Advertising rivalry and discretionary disclosure	26
The benefits of transaction-level data: The case of NielsenIQ scanner data	26
Aggregate accruals and market returns: The role of aggregate M&A activity	25
Product market competition, disclosure framing, and casting in earnings conference calls	25
Editorial Board	24
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	23
Not just for investors: The role of earnings announcements in guiding job seekers	23
Litigation risk and strategic M&A valuations	23
The future performance implications of Non-GAAP firms’ investments	22
Predictive analytics and centralization of authority	22
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	22
Do major corporate customers deter supplier misconduct?	21
EDITORIAL DATA	21
Editorial Board	21
Community membership and reciprocity in lending: Evidence from informal markets	20
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	20
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	20
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	20
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	19
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	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	19
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	18
Strategic complexity in disclosure	18
Competence vs. Independence: Auditors' connections with members of their clients’ business community	18
Information uncertainty and organizational design	17
Client restatement announcement, audit office human capital investment, and audit quality improvements	17
Tax havens and reputational costs	17
Shall we talk? The role of interactive investor platforms in corporate communication	17
Labor supply and M&A in the audit market	17
When does forecasting GAAP earnings entail unreasonable effort?	16
MiFID II unbundling and sell-side analyst research	16
Relative performance evaluation, sabotage and collusion	16
The effect of patent disclosure quality on innovation	16