OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting Research is 2. 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 2021-03-01 to 2025-03-01.)

Article	Citations
Issue Information ‐ Request for Papers	153
Measuring the Prevalence of Earnings Manipulations: A Novel Approach	132
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment	95
Issue Information ‐ Standing Call for Proposals for	89
Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation	83
Issue Information ‐ Request for Papers	82
Issue Information ‐ TOC	72
2020 Excellence in Refereeing Award	70
Call for Papers	69
	63
Issue Information ‐ Request for Papers	59
Call for Papers	49
Issue Information ‐ TOC	49
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor	47
Issue Information ‐ Request for Papers	47
Issue Information ‐ Request for Papers	46
Auditors’ Use of In‐House Specialists	45
	40
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence	39
Observing Enforcement: Evidence from Banking	38
Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts	38
Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities	38
Forced Rating Systems from Employee and Supervisor Perspectives	35
Cultural Origin and Minority Shareholder Expropriation: Historical Evidence	35
Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls	35

The Value of Mandatory Certification: A Real Effects Perspective	34
	34
	33
Innovation and Financial Disclosure	33
The Costs of Waiving Audit Adjustments	32
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act	30
Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data	29
Issue Information ‐ Standing Call for Proposals for	28
Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?	28
ESG Disclosures in the Private Equity Industry	28
Bank Supervision and Organizational Capital: The Case of Minority Lending	28
Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering	27
Short Squeezes After Short‐Selling Attacks	26
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors	26
Financial Reporting and Employee Job Search	26
Tax Subsidy Disclosure and Local Economic Effects	26
Issue Information ‐ Request for Registered Reports	25
Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation	25
Fraud Power Laws	24
	23
How Do Firms Respond to Corporate Taxes?	23
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19	22
It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions	22
Issue Information ‐ Request for Papers	22
Issue Information ‐ TOC	21
The Effects of Mandatory ESG Disclosure Around the World	21
Issue Information ‐ Request for Papers	21
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors	20
Call for Papers	19
Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity	19
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934	19
Personal Financial Distress, Limited Attention	19
	18
Issue Information ‐ Request for Papers	18
Issue Information ‐ TOC	17
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures	17
Target Setting in Hierarchies: The Role of Middle Managers	17
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation	15
Do Investors Care Who Did the Audit? Evidence from Form AP	15
Price Rigidities and the Value of Public Information	15
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees	15
Issue Information ‐ Request for Papers	14
2023 Excellence in Refereeing	14
	13
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?	13
How is Earnings News Transmitted to Stock Prices?	13
Silent Suffering: Using Machine Learning to Measure CEO Depression	13
Payment Practices Transparency and Customer‐Supplier Dynamics	12
The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers	12
Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process	12

Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance	12
The Effect of Client Industry Agglomerations on Auditor Industry Specialization	11
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews	11
Limited Attention: Implications for Financial Reporting	10
Issue Information ‐ TOC	10
Issue Information ‐ Request for Papers	10
Comply or Explain: Do Firms Opportunistically Claim Trade Secrets in Mandatory Environmental Disclosure Programs?	10
Renewable Governance: Good for the Environment?	10
Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers	9
Debiasing the Measurement of Conditional Conservatism	9
	9
Show Me the Money! Dividend Policy in Countries with Weak Institutions	9
Issue Information ‐ Request for Papers	9
Issue Information ‐ Request for Papers	8
Issue Information ‐ Request for Papers	8
	8
Issue Information ‐ Standing Call for Proposals for	7
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership	7
Issue Information ‐ Request for Registered Reports	7
Issue Information ‐ TOC	7
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation	7
Balanced Scorecards: A Relational Contract Approach	6
Issue Information ‐ Standing Call for Proposals for	6
Regulation of Compensation and Systemic Risk: Evidence from the UK	6
Managerial Optimism and Debt Covenants	6
2021 Excellence in Refereeing	6
Issue Information ‐ TOC	6
Issue Information ‐ TOC	5
How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections	5
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India	5
Issue Information ‐ Request for Papers	4
Earnings News and Over‐the‐Counter Markets	4
Issue Information ‐ Standing Call for Proposals for	4
Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks	3
News Bias in Financial Journalists’ Social Networks	3
Information Spillovers at Earnings Announcements	3
Aggressive Boards and CEO Turnover	3
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency	3
The Complementarity Between Signal Informativeness and Monitoring	3
Just Friends? Managers’ Connections to Judges	3
Multimarket Contact and Mutual Forbearance in Audit Markets	3
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending	3
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association	3
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective	3
The Capital Market Effects of Centralizing Regulated Financial Information	3
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality	3
Equity Incentive Plans and Board of Director Discretion over Equity Grants	3
Treatment of Accounting Changes and Covenant Violation Errors	3
Anonymous Equity Research	3
Global Evolution of Environmental and Social Disclosure in Annual Reports	2
The Long‐Term Consequences of Short‐Term Incentives	2
Call for Papers	2
What Happens to Partners Who Issue Adverse Internal Control Opinions?	2
Sexism, Culture, and Firm Value: Evidence from the Harvey Weinstein Scandal and the #MeToo Movement	2
Executive Compensation Tied to ESG Performance: International Evidence	2
Measuring Risk Information	2
Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive	2
	2
2022 Excellence in Refereeing	2
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?	2