OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting Research is 17. 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
Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?	38
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
Disclosure Prominence and the Quality of Non‐GAAP Earnings	36
Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock	36
Debiasing the Measurement of Conditional Conservatism	35

Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB	33
Accrual Accounting and Resource Allocation: A General Equilibrium Analysis	32
Competitive Externalities of Tax Cuts	32
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation	32
Implied Equity Duration: A Measure of Pandemic Shutdown Risk	30
Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks	30
Financial Reporting and Employee Job Search	30
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks	29
Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes	28
Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts	28
Economic Downturns and the Informativeness of Management Earnings Forecasts	27
Standard Error Biases When Using Generated Regressors in Accounting Research	27
Measuring Risk Information	26
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
Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?	25
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
Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility	24
Relative Performance Evaluation and Competitive Aggressiveness	24
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?	24
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership	23
Strategic Withholding and Imprecision in Asset Measurement	23
Limited Attention: Implications for Financial Reporting	22
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
Anonymous Equity Research	21
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures	20
Using and Interpreting Fixed Effects Models	20
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform	19
From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs	19
CECL: Timely Loan Loss Provisioning and Bank Regulation	18
How is Earnings News Transmitted to Stock Prices?	18
Observing Enforcement: Evidence from Banking	18
Unrecognized Expected Credit Losses and Bank Share Prices	17
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