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 2021-11-01 to 2025-11-01.)

Article	Citations
Real effects of lagged guidance from prudential regulators on CECL	136
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	133
Editorial Board	120
Information sharing within institutional investor networks	96
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	90
Does observability of ratings shopping improve ratings quality?	83
Editorial data	73
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	65
Board risk oversight and environmental and social performance	54
Calling for transparency: Evidence from a field experiment	53
New accounting standards and the performance of quantitative investors	48
Retail investors and ESG news	46
The innovation consequences of judicial efficiency	46
Non-GAAP earnings and stock price crash risk	45
A review of China-related accounting research in the past 25 years	44
Editorial Board	40
Meet the press: Survey evidence on financial journalists as information intermediaries	40
Acknowledgement	40
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	38
Accounting conservatism and relational contracting	35
Editorial Board	34
Appraisal rights and corporate disclosure during mergers and acquisitions	34
Tax enforcement and R&D credits	32
Towards a design-based approach to accounting research	32

Institutional trading, news, and accounting anomalies	32
Reflections on the founding of The Journal of Accounting and Economics	32
Accounting and innovation: Paths forward for research	32
Who did it matters: Executive equity compensation and financial reporting fraud	31
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
The benefits of transaction-level data: The case of NielsenIQ scanner data	30
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	30
Editorial Board	30