OOIR: Observatory of International Research

Papers

(The H4-Index of Journal of Accounting & Economics is 32. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Editorial Board	198
Does observability of ratings shopping improve ratings quality?	169
Editorial data	154
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	122
Real effects of lagged guidance from prudential regulators on CECL	115
Information sharing within institutional investor networks	103
Board risk oversight and environmental and social performance	99
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	84
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	74
Calling for transparency: Evidence from a field experiment	63
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	59
The innovation consequences of judicial efficiency	55
New accounting standards and the performance of quantitative investors	55
Editorial Board	52
A review of China-related accounting research in the past 25 years	49
Retail investors and ESG news	47
Editorial Board	45
Editorial Board	44
Reflections on the founding of The Journal of Accounting and Economics	43
Appraisal rights and corporate disclosure during mergers and acquisitions	42
Accounting conservatism and relational contracting	42
Editorial Board	41
Acknowledgement	41
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	40
Accounting and innovation: Paths forward for research	38

Estimation precision and robust inference in archival research	37
Towards a design-based approach to accounting research	37
Editorial Board	36
Audit centralization and audit quality: Evidence from Chinese cities	36
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	35
Institutional trading, news, and accounting anomalies	34
The economic consequences of GASB financial statement disclosure	34
The benefits of transaction-level data: The case of NielsenIQ scanner data	32
Tax enforcement and R&D credits	32
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	32