OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting Research is 30. 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 2020-11-01 to 2024-11-01.)

Article	Citations
Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive	145
How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?	103
Executive Compensation Tied to ESG Performance: International Evidence	100
The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings	84
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews	83
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence	81
The Information Role of the Media in Earnings News	71
Greenhouse Gas Disclosure and Emissions Benchmarking	67
The Firm Next Door: Using Satellite Images to Study Local Information Advantage	63
Non‐Answers During Conference Calls	62
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data	62
Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market	47
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule	45
Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence	43
The Long‐Term Consequences of Short‐Term Incentives	41
Analyst Coverage Overlaps and Interfirm Information Spillovers	40
Do Investors Care Who Did the Audit? Evidence from Form AP	40
Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions	39
Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing	38
Renewable Governance: Good for the Environment?	38
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?	38
Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?	38
Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock	36
Disclosure Prominence and the Quality of Non‐GAAP Earnings	36
Debiasing the Measurement of Conditional Conservatism	35

Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB	33
Competitive Externalities of Tax Cuts	32
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation	32
Accrual Accounting and Resource Allocation: A General Equilibrium Analysis	32
Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks	30
Financial Reporting and Employee Job Search	30
Implied Equity Duration: A Measure of Pandemic Shutdown Risk	30