OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 14. 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 2021-04-01 to 2025-04-01.)

Article	Citations
FOMC news and segmented markets	103
Board risk oversight and environmental and social performance	96
The asset pricing and real implications of relationship intensity disclosure	80
The distraction effect of non-audit services on audit quality	72
EDITORIAL DATA	70
The dark side of audit market competition	61
Cash-based bonus plans as a strategic communication, coordination and commitment mechanism	60
Do tax-based proprietary costs discourage public listing?	58
Editorial Board	56
The effect of tick size on managerial learning from stock prices	52
Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?	48
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)	45
Remote tax authority	44
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	41
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	34
“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?	33
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws	32
Importing activists: Determinants and consequences of increased cross-border shareholder activism	31
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	30
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	30
Editorial Board	30
Signaling long-term information using short-term forecasts	30
Employee responses to CEO activism	29
Small innovators: No risk, No return	29
The harmonization of lending standards within banks through mandated loan-level transparency	28

The politics of bank opacity	27
Client concerns about information spillovers from sharing audit partners	27
Client restatement announcement, audit office human capital investment, and audit quality improvements	25
The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment	24
Competence vs. Independence: Auditors' connections with members of their clients’ business community	24
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	24
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	23
The role of bankers in the U.S. syndicated loan market	23
Financial statements not required	23
Auditor industry range and audit quality	22
The unicorn quest: Deriving empirical predictions from theory	22
Does accounting information identify bubbles for Fama? Evidence from accruals	22
Strategic complexity in disclosure	21
Complexity of CEO compensation packages	21
Tax-loss harvesting with cryptocurrencies	21
Internal governance and outside directors’ connections to non-director executives	21
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	20
Calling for transparency: Evidence from a field experiment	20
Tax and tariff planning through transfer prices: The role of the head office and business unit	20
Shall we talk? The role of interactive investor platforms in corporate communication	20
Acknowledgement	19
Relative performance evaluation, sabotage and collusion	19
Tax havens and reputational costs	19
Editorial Board	18
How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market	18
Editorial data	17
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	17
Editorial Data	17
Executive compensation, individual-level tax rates, and insider trading profits	17
Labor supply and M&A in the audit market	16
Editorial data	16
Sell-by-plan mandate and opportunistic insider selling: Evidence from China	16
Conflicts of interest in subscriber-paid credit ratings	16
MiFID II unbundling and sell-side analyst research	16
Editorial Board	16
Economic consequences of mandatory auditor reporting to bank regulators	15
Accounting information and risk shifting with asymmetrically informed creditors	15
New accounting standards and the performance of quantitative investors	15
Generalist managers and firm innovation worldwide: The role of innovation-specific institutions	15
Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms	14
The effect of tax avoidance crackdown on corporate innovation	14
Acknowledgement	14
Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)	14