OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 17. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Real effects of lagged guidance from prudential regulators on CECL	136
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	133
Editorial Board	120
Information sharing within institutional investor networks	96
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	90
Does observability of ratings shopping improve ratings quality?	83
Editorial data	73
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	65
Board risk oversight and environmental and social performance	54
Calling for transparency: Evidence from a field experiment	53
New accounting standards and the performance of quantitative investors	48
The innovation consequences of judicial efficiency	46
Retail investors and ESG news	46
Non-GAAP earnings and stock price crash risk	45
A review of China-related accounting research in the past 25 years	44
Acknowledgement	40
Editorial Board	40
Meet the press: Survey evidence on financial journalists as information intermediaries	40
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	38
Accounting conservatism and relational contracting	35
Editorial Board	34
Appraisal rights and corporate disclosure during mergers and acquisitions	34
Accounting and innovation: Paths forward for research	32
Tax enforcement and R&D credits	32

Towards a design-based approach to accounting research	32
Institutional trading, news, and accounting anomalies	32
Reflections on the founding of The Journal of Accounting and Economics	32
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
Who did it matters: Executive equity compensation and financial reporting fraud	31
Editorial Board	30
The benefits of transaction-level data: The case of NielsenIQ scanner data	30
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	30
The economic consequences of GASB financial statement disclosure	29
Editorial Board	28
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	27
Editorial Board	26
Aggregate accruals and market returns: The role of aggregate M&A activity	26
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	26
Reporting regulation and corporate innovation	26
Supply chain shocks and firm productivity: The role of reporting quality	26
Advertising rivalry and discretionary disclosure	26
The future performance implications of Non-GAAP firms’ investments	24
Litigation risk and strategic M&A valuations	24
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	24
Not just for investors: The role of earnings announcements in guiding job seekers	24
Predictive analytics and centralization of authority	23
Do major corporate customers deter supplier misconduct?	22
EDITORIAL DATA	22
Community membership and reciprocity in lending: Evidence from informal markets	21
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	21
Editorial Board	21
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	20
Shall we talk? The role of interactive investor platforms in corporate communication	20
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	20
Competence vs. Independence: Auditors' connections with members of their clients’ business community	20
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	20
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	20
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	19
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	19
Client restatement announcement, audit office human capital investment, and audit quality improvements	19
Firms’ real and reporting response to taxation: A discussion	19
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	18
Labor supply and M&A in the audit market	18
Strategic complexity in disclosure	18
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	18
MiFID II unbundling and sell-side analyst research	17
Relative performance evaluation, sabotage and collusion	17
Tax havens and reputational costs	17
Information uncertainty and organizational design	17