OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting Research is 3. 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
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data	62
Non‐Answers During Conference Calls	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
Do Investors Care Who Did the Audit? Evidence from Form AP	40
Analyst Coverage Overlaps and Interfirm Information Spillovers	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
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks	29
Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts	28
Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes	28
Economic Downturns and the Informativeness of Management Earnings Forecasts	27
Standard Error Biases When Using Generated Regressors in Accounting Research	27
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints	26
Show Me the Money! Dividend Policy in Countries with Weak Institutions	26
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach	26
It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions	26
Measuring Risk Information	26
Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers	25
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India	25
Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?	25
Relative Performance Evaluation and Competitive Aggressiveness	24
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?	24
Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility	24
Strategic Withholding and Imprecision in Asset Measurement	23
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership	23
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees	22
Regulation of Compensation and Systemic Risk: Evidence from the UK	22
Limited Attention: Implications for Financial Reporting	22
Anonymous Equity Research	21
Using and Interpreting Fixed Effects Models	20
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures	20
From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs	19
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform	19
How is Earnings News Transmitted to Stock Prices?	18
Observing Enforcement: Evidence from Banking	18
CECL: Timely Loan Loss Provisioning and Bank Regulation	18
The Impact of Open Data on Public Procurement	17
Audit Implications of Non‐GAAP Reporting	17
The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms	17
The Costs of Waiving Audit Adjustments	17
Unrecognized Expected Credit Losses and Bank Share Prices	17
How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?	15
Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment	15
The Effects of Mandatory ESG Disclosure Around the World	15
Leveraging Big Data to Study Information Dissemination of Material Firm Events	15
By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature	15
Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation	15
Relative Valuation with Machine Learning	15
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors	14
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?	14

Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association	13
The Economic Consequences of Financial Audit Regulation in the Charitable Sector	13
Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation	13
Boards of a Feather: Homophily in Foreign Director Appointments Around the World	13
Truncating Optimism	12
Forced Rating Systems from Employee and Supervisor Perspectives	12
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd	12
Aggressive Boards and CEO Turnover	12
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision	11
The Value of Mandatory Certification: A Real Effects Perspective	11
Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data	10
The Information Externality of Public Firms’ Financial Information in the State‐Bond Secondary Market	10
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency	10
The Effectiveness of White‐Collar Crime Enforcement: Evidence from the War on Terror	10
The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC	10
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934	10
How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment	10
How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections	9
Auditors’ Use of In‐House Specialists	9
How Do Firms Respond to Corporate Taxes?	9
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market	9
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence	9
Personal Financial Distress, Limited Attention	8
Strategic Director Appointments	8
Short‐Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher Order Beliefs	8
Multimarket Contact and Mutual Forbearance in Audit Markets	8
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance	7
Private Equity and Local Public Finances	7
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force	7
The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings	6
Managerial Optimism and Debt Covenants	6
Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities	6
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?	6
The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers	6
The Financially Material Effects of Mandatory Nonfinancial Disclosure	6
Cultural Origin and Minority Shareholder Expropriation: Historical Evidence	6
The Asymmetric Effect of Reporting Flexibility on Priced Risk	5
Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages	5
Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity	5
Do U.S. Investors Value Foreign Component Auditors?	5
The Impact of Information Frictions Within Regulators: Evidence from Workplace Safety Violations	4
Occupational Licensing and Minority Participation in Professional Labor Markets	4
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?	4
Boosting Foreign Investment: The Role of Certification of Corporate Governance	3
Flu Fallout: Information Production Constraints and Corporate Disclosure	3
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation	3
Fraud Power Laws	3
Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls	3
Information Complementarities and the Dynamics of Transparency Shock Spillovers	3
The Complementarity Between Signal Informativeness and Monitoring	3
Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process	3
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors	3
Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution	3
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures	3
Balanced Scorecards: A Relational Contract Approach	3
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19	3
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act	3