OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 18. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Editorial Board	198
Does observability of ratings shopping improve ratings quality?	169
Editorial data	154
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	122
Real effects of lagged guidance from prudential regulators on CECL	115
Information sharing within institutional investor networks	103
Board risk oversight and environmental and social performance	99
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	84
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	74
Calling for transparency: Evidence from a field experiment	63
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	59
New accounting standards and the performance of quantitative investors	55
The innovation consequences of judicial efficiency	55
Editorial Board	52
A review of China-related accounting research in the past 25 years	49
Retail investors and ESG news	47
Editorial Board	45
Editorial Board	44
Reflections on the founding of The Journal of Accounting and Economics	43
Accounting conservatism and relational contracting	42
Appraisal rights and corporate disclosure during mergers and acquisitions	42
Editorial Board	41
Acknowledgement	41
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	40
Accounting and innovation: Paths forward for research	38

Towards a design-based approach to accounting research	37
Estimation precision and robust inference in archival research	37
Editorial Board	36
Audit centralization and audit quality: Evidence from Chinese cities	36
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	35
Institutional trading, news, and accounting anomalies	34
The economic consequences of GASB financial statement disclosure	34
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	32
The benefits of transaction-level data: The case of NielsenIQ scanner data	32
Tax enforcement and R&D credits	32
Advertising rivalry and discretionary disclosure	31
Reporting regulation and corporate innovation	30
Do Investor Preferences Affect Analyst Research? Evidence from Chinese Dual-Listed Shares	30
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	29
Editorial Board	27
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	26
Supply chain washing: Strategic disclosure of corporate suppliers	26
Supply chain shocks and firm productivity: The role of reporting quality	26
Not just for investors: The role of earnings announcements in guiding job seekers	25
The future performance implications of Non-GAAP firms’ investments	25
Predictive analytics and centralization of authority	25
Internal information quality and performance metric selection	25
Litigation risk and strategic M&A valuations	25
EDITORIAL DATA	24
Community membership and reciprocity in lending: Evidence from informal markets	23
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	23
Strategic complexity in disclosure	22
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	22
Do major corporate customers deter supplier misconduct?	22
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	22
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	22
Firms’ real and reporting response to taxation: A discussion	21
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	21
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	21
Carbon accounting quality: Measurement and the role of assurance	20
Competence vs. Independence: Auditors' connections with members of their clients’ business community	20
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	20
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	20
Shall we talk? The role of interactive investor platforms in corporate communication	19
Client restatement announcement, audit office human capital investment, and audit quality improvements	19
Tax havens and reputational costs	18
Information uncertainty and organizational design	18
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	18
Relative performance evaluation, sabotage and collusion	18