OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting & Economics is 4. 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 2021-05-01 to 2025-05-01.)

Article	Citations
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	105
Editorial Board	101
Board risk oversight and environmental and social performance	85
Calling for transparency: Evidence from a field experiment	76
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	68
New accounting standards and the performance of quantitative investors	65
Tax incidence in loan pricing	63
Retail investors and ESG news	60
Non-GAAP earnings and stock price crash risk	51
A review of China-related accounting research in the past 25 years	46
Meet the press: Survey evidence on financial journalists as information intermediaries	46
Editorial Board	36
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	35
Editorial Board	34
Accounting and innovation: Paths forward for research	31
Accounting conservatism and relational contracting	31
Acknowledgement	31
Appraisal rights and corporate disclosure during mergers and acquisitions	30
Editorial Board	29
Reflections on the founding of the journal of accounting and economics	28
Towards a design-based approach to accounting research	26
Editorial Board	26
Editorial Board	25
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	25
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	25

Reporting regulation and corporate innovation	24
Institutional trading, news, and accounting anomalies	24
Tax enforcement and R&D credits	24
Aggregate accruals and market returns: The role of aggregate M&A activity	24
The economic consequences of GASB financial statement disclosure	24
The benefits of transaction-level data: The case of NielsenIQ scanner data	23
Product market competition, disclosure framing, and casting in earnings conference calls	23
Advertising rivalry and discretionary disclosure	23
Who did it matters: Executive equity compensation and financial reporting fraud	23
Not just for investors: The role of earnings announcements in guiding job seekers	22
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	22
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	22
Editorial Board	22
Litigation risk and strategic M&A valuations	22
The future performance implications of Non-GAAP firms’ investments	21
Predictive analytics and centralization of authority	21
Editorial Board	20
Community membership and reciprocity in lending: Evidence from informal markets	20
EDITORIAL DATA	20
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	19
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	19
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	18
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	18
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	18
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	17
Client restatement announcement, audit office human capital investment, and audit quality improvements	17
Competence vs. Independence: Auditors' connections with members of their clients’ business community	17
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	17
Information uncertainty and organizational design	16
Shall we talk? The role of interactive investor platforms in corporate communication	16
Strategic complexity in disclosure	16
Tax havens and reputational costs	15
MiFID II unbundling and sell-side analyst research	15
Relative performance evaluation, sabotage and collusion	15
The effect of patent disclosure quality on innovation	14
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	14
Labor supply and M&A in the audit market	14
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	14
When does forecasting GAAP earnings entail unreasonable effort?	14
Acknowledgement	14
EDITORIAL DATA	14
Editorial Board	13
How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions	13
EDITORIAL DATA	13
Profiting from connections: Do politicians receive stock tips from brokerage houses?	13
The impact of IP box regimes on the M&A market	13
EDITORIAL DATA	13
The role of accounting information in an era of fake news	12
The effects of ratings disclosure by bank regulators	12
Pay for prudence	12

Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling	12
Do personal income taxes affect corporate tax-motivated profit shifting?	12
Vocal delivery quality in earnings conference calls	11
Institutional investors, climate disclosure, and carbon emissions	11
Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)	11
What's my target? Individual analyst forecasts and last-chance earnings management	11
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry	11
Preference dynamics and risk-taking incentives	11
Investment, inflation, and the role of internal information systems as a transmission channel	11
Do Managers learn from institutional investors through direct interactions?	11
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?	11
The unicorn quest: Deriving empirical predictions from theory	10
Financial reporting and disclosure practices in China	10
Importing activists: Determinants and consequences of increased cross-border shareholder activism	10
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis	10
The asset pricing and real implications of relationship intensity disclosure	10
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	10
Conflicts of interest in subscriber-paid credit ratings	9
Executive compensation, individual-level tax rates, and insider trading profits	9
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)	9
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	9
Accounting information and risk shifting with asymmetrically informed creditors	9
Editorial Data	9
Do tax-based proprietary costs discourage public listing?	9
Internal governance and outside directors’ connections to non-director executives	9
Disclosure regulation, cost of capital, and firm values	9
Employee responses to CEO activism	9
Tax-loss harvesting with cryptocurrencies	9
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	8
The Impact of Generative AI on Information Processing: Evidence from the Ban of ChatGPT in Italy	8
The SEC's September spike: Regulatory inconsistency within the fiscal year	8
Acknowledgement	8
Data visualization in 10-K filings	8
Acknowledgement	8
Partisan regulatory actions: Evidence from the SEC	7
Signaling innovation: The nontax benefits of claiming R&D tax credits	7
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	7
Editorial Board	6
Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling	6
Mandatory financial information disclosure and credit ratings	6
The effect of bond market transparency on bank loan contracting	6
The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors	6
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	6
Editorial Data	6
Equity-based compensation and the timing of share repurchases: the role of the corporate calendar	6
Executive compensation: The trend toward one-size-fits-all	6
Editorial Board	5
Firm-level political risk and credit markets	5
Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap	5
Public firm disclosures and the market for innovation	5
Early-life experience and CEOs’ reactions to COVID-19	5
Mandatory disclosures and opportunism: Evidence from repurchases	5
Shareholder monitoring and discretionary disclosure	5
Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)	4
Signaling private information via accounting system design	4
Sell-side analysts’ assessment of ESG risk	4
Managing innovation: The role of collateral	4
Editorial Board	4
Engagement in earnings conference calls	4