OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting & Economics is 5. 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 2022-01-01 to 2026-01-01.)

Article	Citations
Editorial Board	152
Does observability of ratings shopping improve ratings quality?	145
Editorial data	131
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	105
Real effects of lagged guidance from prudential regulators on CECL	97
Board risk oversight and environmental and social performance	89
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	80
Information sharing within institutional investor networks	67
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	63
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	56
Calling for transparency: Evidence from a field experiment	53
A review of China-related accounting research in the past 25 years	51
The innovation consequences of judicial efficiency	50
New accounting standards and the performance of quantitative investors	50
Non-GAAP earnings and stock price crash risk	45
Meet the press: Survey evidence on financial journalists as information intermediaries	42
Retail investors and ESG news	42
Editorial Board	40
Acknowledgement	40
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	37
Towards a design-based approach to accounting research	36
Accounting conservatism and relational contracting	36
Editorial Board	36
Appraisal rights and corporate disclosure during mergers and acquisitions	36

Reflections on the founding of The Journal of Accounting and Economics	35
Editorial Board	33
Institutional trading, news, and accounting anomalies	33
Accounting and innovation: Paths forward for research	33
The economic consequences of GASB financial statement disclosure	32
Editorial Board	32
Tax enforcement and R&D credits	31
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	31
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
Advertising rivalry and discretionary disclosure	30
Who did it matters: Executive equity compensation and financial reporting fraud	29
The benefits of transaction-level data: The case of NielsenIQ scanner data	29
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	28
Reporting regulation and corporate innovation	28
Editorial Board	27
Supply chain shocks and firm productivity: The role of reporting quality	27
Predictive analytics and centralization of authority	26
The future performance implications of Non-GAAP firms’ investments	26
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	26
Litigation risk and strategic M&A valuations	25
Not just for investors: The role of earnings announcements in guiding job seekers	24
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	23
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	23
EDITORIAL DATA	23
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	22
Community membership and reciprocity in lending: Evidence from informal markets	22
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	22
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	22
Do major corporate customers deter supplier misconduct?	22
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	22
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	21
Client restatement announcement, audit office human capital investment, and audit quality improvements	21
Strategic complexity in disclosure	21
Firms’ real and reporting response to taxation: A discussion	20
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	20
Carbon accounting quality: Measurement and the role of assurance	20
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	19
Competence vs. Independence: Auditors' connections with members of their clients’ business community	19
Relative performance evaluation, sabotage and collusion	19
Shall we talk? The role of interactive investor platforms in corporate communication	19
Tax havens and reputational costs	18
The effect of patent disclosure quality on innovation	18
MiFID II unbundling and sell-side analyst research	18
Information uncertainty and organizational design	17
Labor supply and M&A in the audit market	17
When does forecasting GAAP earnings entail unreasonable effort?	17
Editorial Board	17
Trading of emission allowances and reporting incentives	16
Cross-border investment, deterrence, and compliance effects of ownership transparency	16
Do designated market makers facilitate earnings news discovery?	16

Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie	16
How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions	15
Editorial Board	15
EDITORIAL DATA	15
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	15
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	15
Acknowledgement	15
EDITORIAL DATA	15
EDITORIAL DATA	14
Investment, inflation, and the role of internal information systems as a transmission channel	14
Do personal income taxes affect corporate tax-motivated profit shifting?	14
Pay for prudence	14
Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling	14
The role of accounting information in an era of fake news	14
Do Managers learn from institutional investors through direct interactions?	14
Vocal delivery quality in earnings conference calls	14
The effects of ratings disclosure by bank regulators	14
Critical audit matters and internal control quality: The disciplining role of CAM reporting	14
Institutional investors, climate disclosure, and carbon emissions	14
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry	13
Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)	12
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis	12
The unicorn quest: Deriving empirical predictions from theory	12
Preference dynamics and risk-taking incentives	12
The asset pricing and real implications of relationship intensity disclosure	12
Financial reporting and disclosure practices in China	12
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?	12
How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases	12
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	12
Tax-loss harvesting with cryptocurrencies	11
Employee responses to CEO activism	11
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)	11
Importing activists: Determinants and consequences of increased cross-border shareholder activism	11
Do tax-based proprietary costs discourage public listing?	11
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	11
Internal governance and outside directors’ connections to non-director executives	10
Accounting information and risk shifting with asymmetrically informed creditors	10
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	9
Data visualization in 10-K filings	9
With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure	9
Executive compensation, individual-level tax rates, and insider trading profits	9
Acknowledgement	8
The SEC's September spike: Regulatory inconsistency within the fiscal year	8
Partisan regulatory actions: Evidence from the SEC	8
Acknowledgement	8
Acknowledgement	8
Signaling innovation: The nontax benefits of claiming R&D tax credits	8
Disclosure regulation, cost of capital, and firm values	8
Conflicts of interest in subscriber-paid credit ratings	8
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	8
Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling	7
The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy	7
The effect of bond market transparency on bank loan contracting	7
Real effects of proposed scope 3 disclosures	7
Equity-based compensation and the timing of share repurchases: the role of the corporate calendar	7
Mandatory disclosure of investors’ fossil fuel holdings	7
SEC scrutiny and corporate risk-taking	6
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	6
The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors	6
Editorial Board	6
Executive compensation: The trend toward one-size-fits-all	5
The Spillover Effect of Public Firm Audit Regulation on Private Firm Auditing: Evidence from Common Partners	5
Early-life experience and CEOs’ reactions to COVID-19	5