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 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
Accounting and innovation: Paths forward for research	32
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
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
Who did it matters: Executive equity compensation and financial reporting fraud	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
The economic consequences of GASB financial statement disclosure	29
Editorial Board	28
Discussion of “Obfuscation in mutual funds”: The role of financial advisers	27
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	26
Reporting regulation and corporate innovation	26
Supply chain shocks and firm productivity: The role of reporting quality	26
Advertising rivalry and discretionary disclosure	26
Editorial Board	26
Aggregate accruals and market returns: The role of aggregate M&A activity	26
Litigation risk and strategic M&A valuations	24
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	24
Not just for investors: The role of earnings announcements in guiding job seekers	24
The future performance implications of Non-GAAP firms’ investments	24
Predictive analytics and centralization of authority	23
Do major corporate customers deter supplier misconduct?	22
EDITORIAL DATA	22
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	21
Editorial Board	21
Community membership and reciprocity in lending: Evidence from informal markets	21
Shall we talk? The role of interactive investor platforms in corporate communication	20
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	20
Competence vs. Independence: Auditors' connections with members of their clients’ business community	20
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	20
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	20
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	20
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	19
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	19
Client restatement announcement, audit office human capital investment, and audit quality improvements	19
Firms’ real and reporting response to taxation: A discussion	19
Labor supply and M&A in the audit market	18
Strategic complexity in disclosure	18
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	18
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	18
Tax havens and reputational costs	17
Information uncertainty and organizational design	17
MiFID II unbundling and sell-side analyst research	17
Relative performance evaluation, sabotage and collusion	17
When does forecasting GAAP earnings entail unreasonable effort?	16
The effect of patent disclosure quality on innovation	16
Trading of emission allowances and reporting incentives	15
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	15
Cross-border investment, deterrence, and compliance effects of ownership transparency	15

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