OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 19. 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 2022-06-01 to 2026-06-01.)

Article	Citations
Editorial Board	203
Does observability of ratings shopping improve ratings quality?	173
Editorial data	159
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	127
Real effects of lagged guidance from prudential regulators on CECL	120
Information sharing within institutional investor networks	108
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	105
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	89
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	76
Board risk oversight and environmental and social performance	65
Calling for transparency: Evidence from a field experiment	62
The innovation consequences of judicial efficiency	61
New accounting standards and the performance of quantitative investors	56
Retail investors and ESG news	53
Editorial Board	52
A review of China-related accounting research in the past 25 years	49
Editorial Board	46
Editorial Board	45
Audit centralization and audit quality: Evidence from Chinese cities	45
Appraisal rights and corporate disclosure during mergers and acquisitions	44
Reflections on the founding of The Journal of Accounting and Economics	44
Accounting conservatism and relational contracting	43
Editorial Board	42
Acknowledgement	42
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	40

Estimation precision and robust inference in archival research	39
Accounting and innovation: Paths forward for research	38
Towards a design-based approach to accounting research	38
Editorial Board	38
The economic consequences of GASB financial statement disclosure	37
Institutional trading, news, and accounting anomalies	37
Tax enforcement and R&D credits	37
Reporting regulation and corporate innovation	36
The benefits of transaction-level data: The case of NielsenIQ scanner data	33
Advertising rivalry and discretionary disclosure	33
Do investor preferences affect analyst research? Evidence from Chinese dual-listed shares	32
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	32
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
Editorial Board	28
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	28
Supply chain shocks and firm productivity: The role of reporting quality	27
Supply chain washing: Strategic disclosure of corporate suppliers	27
Litigation risk and strategic M&A valuations	27
Internal information quality and performance metric selection	26
Predictive analytics and centralization of authority	26
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	26
The future performance implications of Non-GAAP firms’ investments	26
EDITORIAL DATA	25
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	25
Not just for investors: The role of earnings announcements in guiding job seekers	25
Community membership and reciprocity in lending: Evidence from informal markets	25
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	24
Do major corporate customers deter supplier misconduct?	24
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	24
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	23
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	23
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	22
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	22
Firms’ real and reporting response to taxation: A discussion	22
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	22
Competence vs. Independence: Auditors' connections with members of their clients’ business community	22
Strategic complexity in disclosure	20
Carbon accounting quality: Measurement and the role of assurance	20
Client restatement announcement, audit office human capital investment, and audit quality improvements	20
Do financial disclosures affect corporate sustainability practices?	20
Shall we talk? The role of interactive investor platforms in corporate communication	19
Relative performance evaluation, sabotage and collusion	19
Information uncertainty and organizational design	19
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	19
Editorial data	19