OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting Research is 4. 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
The Long‐Term Consequences of Short‐Term Incentives	30
Corporate Tax Enforcement Externalities and the Banking Sector	30
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?	30
The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment	29
Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB	28
Analyst Coverage Overlaps and Interfirm Information Spillovers	28
Disclosure Prominence and the Quality of Non‐GAAP Earnings	28
Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As	27
Accrual Accounting and Resource Allocation: A General Equilibrium Analysis	26
Debiasing the Measurement of Conditional Conservatism	26
Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions	26
Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm Acquisitions	25
Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing	24
Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?	23
Competitive Externalities of Tax Cuts	23
Implied Equity Duration: A Measure of Pandemic Shutdown Risk	23
Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes	22
Show Me the Money! Dividend Policy in Countries with Weak Institutions	22
Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts	21
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?	20
Strategic Withholding and Imprecision in Asset Measurement	20
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks	20
It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions	20
Measuring Risk Information	20
From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs	20
Economic Downturns and the Informativeness of Management Earnings Forecasts	19
Paper Versus Practice: A Field Investigation of Integrity Hotlines	19
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints	19
The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings	19
Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility	18
Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers	18
Limited Attention: Implications for Financial Reporting	18
Regulation of Compensation and Systemic Risk: Evidence from the UK	18
Renewable Governance: Good for the Environment?	17
Anonymous Equity Research	16
Observing Enforcement: Evidence from Banking	16
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach	16
Standard Error Biases When Using Generated Regressors in Accounting Research	15
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees	15
Politically Connected Governments	15
Financial Reporting and Employee Job Search	15
Relative Performance Evaluation and Competitive Aggressiveness	15
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership	15
Unrecognized Expected Credit Losses and Bank Share Prices	14
Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting	14
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India	13
The Costs of Waiving Audit Adjustments	13
Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?	13

CECL: Timely Loan Loss Provisioning and Bank Regulation	12
Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks	12
Truncating Optimism	12
Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation	12
Leveraging Big Data to Study Information Dissemination of Material Firm Events	11
How is Earnings News Transmitted to Stock Prices?	11
The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms	11
Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation	11
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation	11
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association	10
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures	10
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform	10
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?	10
Forced Rating Systems from Employee and Supervisor Perspectives	10
The Information Externality of Public Firms’ Financial Information in the State‐Bond Secondary Market	9
Aggressive Boards and CEO Turnover	9
The Value of Mandatory Certification: A Real Effects Perspective	9
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision	9
How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?	9
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd	9
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934	9
Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment	8
The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC	8
Audit Implications of Non‐GAAP Reporting	8
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors	8
The Effectiveness of White‐Collar Crime Enforcement: Evidence from the War on Terror	8
Screening Talent for Task Assignment: Absolute or Percentile Thresholds?	8
Short‐Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher Order Beliefs	8
Boards of a Feather: Homophily in Foreign Director Appointments Around the World	7
Disclosing Physician Ratings: Performance Effects and the Difficulty of Altering Ratings Consensus	7
The Economic Consequences of Financial Audit Regulation in the Charitable Sector	7
Strategic Director Appointments	6
Personal Financial Distress, Limited Attention	6
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency	6
Relative Valuation with Machine Learning	6
Managerial Optimism and Debt Covenants	6
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance	5
Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities	5
The Impact of Open Data on Public Procurement	5
How Do Firms Respond to Corporate Taxes?	5
Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data	5
Do U.S. Investors Value Foreign Component Auditors?	5
The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers	5
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?	4
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market	4
Auditors’ Use of In‐House Specialists	4
Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages	4
The Asymmetric Effect of Reporting Flexibility on Priced Risk	4
The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings	4
Multimarket Contact and Mutual Forbearance in Audit Markets	4