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 2020-04-01 to 2024-04-01.)

Article	Citations
How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?	77
Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13	77
The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad	76
Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive	67
Strategic Subsidiary Disclosure	65
The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings	65
Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations	60
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence	57
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews	56
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments	56
Non‐Answers During Conference Calls	53
The Information Role of the Media in Earnings News	51
The Firm Next Door: Using Satellite Images to Study Local Information Advantage	51
The Silent Majority: Private U.S. Firms and Financial Reporting Choices	51
Asymmetric Cost Behavior and Dividend Policy	42
Evidence on the Use and Efficacy of Internal Whistleblowing Systems	42
Public Attention and Auditor Behavior: The Case of Hurun Rich List in China	39
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data	38
Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence	38
Executive Compensation Tied to ESG Performance: International Evidence	36
Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market	36
Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment	35
Do Investors Care Who Did the Audit? Evidence from Form AP	34
Greenhouse Gas Disclosure and Emissions Benchmarking	33
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule	33

Reproducibility in Accounting Research: Views of the Research Community	32
Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock	31
Corporate Tax Enforcement Externalities and the Banking Sector	30
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?	30
The Long‐Term Consequences of Short‐Term Incentives	30