OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting & Economics 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 2021-12-01 to 2025-12-01.)

Article	Citations
Editorial Board	145
Does observability of ratings shopping improve ratings quality?	138
Editorial data	127
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	103
Real effects of lagged guidance from prudential regulators on CECL	94
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	85
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	76
Information sharing within institutional investor networks	66
Board risk oversight and environmental and social performance	60
New accounting standards and the performance of quantitative investors	51
Calling for transparency: Evidence from a field experiment	51
Non-GAAP earnings and stock price crash risk	50
The innovation consequences of judicial efficiency	49
Meet the press: Survey evidence on financial journalists as information intermediaries	48
Retail investors and ESG news	42
A review of China-related accounting research in the past 25 years	41
Editorial Board	40
Acknowledgement	40
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	38
Editorial Board	35
Appraisal rights and corporate disclosure during mergers and acquisitions	35
Accounting and innovation: Paths forward for research	34
Reflections on the founding of The Journal of Accounting and Economics	33
Accounting conservatism and relational contracting	33

Towards a design-based approach to accounting research	33
Advertising rivalry and discretionary disclosure	32
Institutional trading, news, and accounting anomalies	32
Editorial Board	31
The benefits of transaction-level data: The case of NielsenIQ scanner data	31
Editorial Board	30
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	30
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	30