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 2020-11-01 to 2024-11-01.)

Article	Citations
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review	510
Peer effects in corporate disclosure decisions	93
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	77
A review of China-related accounting research in the past 25 years	54
Gone with the wind: An externality of earnings pressure	52
The economics of misreporting and the role of public scrutiny	51
On earnings and cash flows as predictors of future cash flows	47
The innovation consequences of mandatory patent disclosures	46
The distraction effect of non-audit services on audit quality	45
Government subsidies and corporate disclosure	43
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	43
The economic effects of expanded compensation disclosures	42
Shall we talk? The role of interactive investor platforms in corporate communication	38
Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models	37
Obfuscation in mutual funds	37
Institutional investors, climate disclosure, and carbon emissions	36
The influence of loan officers on loan contract design and performance	36
The dark side of audit market competition	35
ETFs and information transfer across firms	34
Product market competition, disclosure framing, and casting in earnings conference calls	32
Market efficiency in real time: Evidence from low latency activity around earnings announcements	30
Small innovators: No risk, No return	30
The role of bankers in the U.S. syndicated loan market	28
Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures	27
Managing innovation: The role of collateral	25

Private communication among competitors and public disclosure	25
Insights into auditor public oversight boards: Whether, how, and why they “work”	24
The effect of fair value accounting on the performance evaluation role of earnings	24
Corporate tax cuts, merger activity, and shareholder wealth	24
The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment	24
The effect of tax avoidance crackdown on corporate innovation	24
The effect of income-shifting aggressiveness on corporate investment	24
The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior	23
Internal governance and outside directors’ connections to non-director executives	23
The effect of supplier industry competition on pay-for-performance incentive intensity	22
Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies	22
What's my target? Individual analyst forecasts and last-chance earnings management	22
Asymmetric loan loss provision models	22
The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences	21
Investor communication and the benefits of cross-listing	20
Earnings Virality	19
The benefits of transaction-level data: The case of NielsenIQ scanner data	19
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms	19
Financial shocks to lenders and the composition of financial covenants	19
An accounting-based asset pricing model and a fundamental factor	18
Engagement in earnings conference calls	18
Cost shielding in executive bonus plans	18
Who did it matters: Executive equity compensation and financial reporting fraud	18
Firms’ response to macroeconomic estimation errors	17
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws	17
Shareholder monitoring and discretionary disclosure	17
The effect of retaliation costs on employee whistleblowing	17
Cross-industry information sharing among colleagues and analyst research	16
Do Managers learn from institutional investors through direct interactions?	16
State sponsors of terrorism disclosure and SEC financial reporting oversight	16
The demand for public information by local and nonlocal investors: Evidence from investor-level data	16
Meet the press: Survey evidence on financial journalists as information intermediaries	16
Rocking the boat: How relative performance evaluation affects corporate risk taking	15
Client concerns about information spillovers from sharing audit partners	15
Non-GAAP earnings and stock price crash risk	15
Signaling private information via accounting system design	15
The effect of tick size on managerial learning from stock prices	15
Analysts’ estimates of the cost of equity capital	14
Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)	14
The impact of IP box regimes on the M&A market	14
Learning from the Joneses: Technology spillover, innovation externality, and stock returns	13
The past, present, and future of China-related accounting research	13
Are CEOs’ purchases more profitable than they appear?	12
Silence can be golden: On the value of allowing managers to keep silent when information is soft	12
When are firms on the hot seat? An analysis of SEC investigation preferences	12
On the SEC's 2010 enforcement cooperation program	12
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	12
Predictive analytics and centralization of authority	12
Towards a design-based approach to accounting research	12
Alternative evidence and views on asymmetric loan loss provisioning	11

Economic consequences of mandatory auditor reporting to bank regulators	11
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	11
Public audit oversight and the originate-to-distribute model	11
Labor mobility and antitakeover provisions	10
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	10
Tax and tariff planning through transfer prices: The role of the head office and business unit	10
Economic consequences of managerial compensation contract disclosure	10
The effects of ratings disclosure by bank regulators	10
Importing activists: Determinants and consequences of increased cross-border shareholder activism	10
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry	10
Withdrawn: Real effects of disclosure regulation on voluntary disclosers	10
Tax-loss harvesting with cryptocurrencies	10
Financial reporting and moral sentiments	9
Information uncertainty and organizational design	9
Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap	9
Investor information gathering and the resolution of uncertainty	9
Cash-based bonus plans as a strategic communication, coordination and commitment mechanism	9
The economic consequences of GASB financial statement disclosure	9
Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)	9
Calling for transparency: Evidence from a field experiment	9
Political connections and the SEC confidential treatment process	8
Seemingly inconsistent analyst revisions	8
When does forecasting GAAP earnings entail unreasonable effort?	8
Firm-level political risk and credit markets	8
Retail bond investors and credit ratings	8
The harmonization of lending standards within banks through mandated loan-level transparency	8
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	8
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	8
MiFID II unbundling and sell-side analyst research	8
The politics of bank opacity	8
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis	7
Accounting comparability and relative performance evaluation by capital markets	7
Does tax enforcement deter managers' self-dealing?	7
Discussion of “disclosure processing costs, investors' information choice, and equity market outcomes: A review”	7
Technology is changing lending: Implications for research	7
Investment, inflation, and the role of internal information systems as a transmission channel	7
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality	7
Accounting conservatism and relational contracting	7
Executive compensation, individual-level tax rates, and insider trading profits	7
Financial reporting and disclosure practices in China	7
Not just for investors: The role of earnings announcements in guiding job seekers	7
Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities	7
How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market	7
Market power and credit rating standards: Global evidence	6
Complexity aversion when Seeking Alpha	6
Do tax-based proprietary costs discourage public listing?	6
The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors	6
How do auditors respond to competition? Evidence from the bidding process	6
Spillover effects of mandatory portfolio disclosures on corporate investment	6
Profiting from connections: Do politicians receive stock tips from brokerage houses?	6
Fixed income conference calls	6
Aggregate accruals and market returns: The role of aggregate M&A activity	6
Appraisal rights and corporate disclosure during mergers and acquisitions	6
Tax incidence in loan pricing	6
Public firm disclosures and the market for innovation	6
Delegated leadership at public accounting firms	6
Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures	5
The misuse of regression-based x-Scores as dependent variables	5
Data visualization in 10-K filings	5
Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms	5
Discussion of “ETFs and information transfer across firms”	5
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	5
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	5
The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment	5
Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation	5
Who really matters in corporate tax?	5
Relative performance evaluation, sabotage and collusion	5