OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 13. 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 2020-04-01 to 2024-04-01.)

Article	Citations
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review	393
Where's the greenium?	179
Peer effects in corporate disclosure decisions	73
The spillover effects of MD&A disclosures for real investment: The role of industry competition	70
Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations	53
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	46
The economics of misreporting and the role of public scrutiny	43
Optimal reporting when additional information might arrive	42
Cultural diversity on Wall Street: Evidence from consensus earnings forecasts	41
The economic effects of expanded compensation disclosures	39
Are audit fees discounted in initial year audit engagements?	39
Politician Careers and SEC enforcement against financial misconduct	37
Gone with the wind: An externality of earnings pressure	37
The innovation consequences of mandatory patent disclosures	36
On earnings and cash flows as predictors of future cash flows	35
Can social media distort price discovery? Evidence from merger rumors	35
A review of China-related accounting research in the past 25 years	33
Effects of accounting conservatism on investment efficiency and innovation	33
The distraction effect of non-audit services on audit quality	31
Changes in accrual properties and operating environment: Implications for cash flow predictability	30
ETFs and information transfer across firms	30
The influence of loan officers on loan contract design and performance	29
The dark side of audit market competition	29
Deterrence of financial misreporting when public and private enforcement strategically interact	29
Government subsidies and corporate disclosure	28

Obfuscation in mutual funds	26
Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models	26
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	25
Local soldier fatalities and war profiteers: New tests of the political cost hypothesis	23
Market efficiency in real time: Evidence from low latency activity around earnings announcements	23
Product market competition, disclosure framing, and casting in earnings conference calls	23
Auditors are known by the companies they keep	22
The role of bankers in the U.S. syndicated loan market	22
Small innovators: No risk, No return	22
The effect of fair value accounting on the performance evaluation role of earnings	21
The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment	20
Cross-border cooperation between securities regulators	20
Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures	20
Implications of Non-GAAP earnings for real activities and accounting choices	19
Corporate tax cuts, merger activity, and shareholder wealth	18
The effect of tax avoidance crackdown on corporate innovation	18
Insights into auditor public oversight boards: Whether, how, and why they “work”	18
Managing innovation: The role of collateral	18
The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences	18
Private communication among competitors and public disclosure	17
The effect of supplier industry competition on pay-for-performance incentive intensity	17
Proactive financial reporting enforcement and shareholder wealth	16
Asymmetric loan loss provision models	16
The effect of income-shifting aggressiveness on corporate investment	15
Investor communication and the benefits of cross-listing	15
Shall we talk? The role of interactive investor platforms in corporate communication	15
Shareholder monitoring and discretionary disclosure	15
Financial shocks to lenders and the composition of financial covenants	15
An accounting-based asset pricing model and a fundamental factor	15
Cost shielding in executive bonus plans	15
What's my target? Individual analyst forecasts and last-chance earnings management	14
Rocking the boat: How relative performance evaluation affects corporate risk taking	14
The effect of retaliation costs on employee whistleblowing	14
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms	13
Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies	13
Firms’ response to macroeconomic estimation errors	13
Internal governance and outside directors’ connections to non-director executives	13
Who did it matters: Executive equity compensation and financial reporting fraud	13