OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 20. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Editorial Board	235
Editorial data	186
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	168
Does observability of ratings shopping improve ratings quality?	141
Board risk oversight and environmental and social performance	138
Information sharing within institutional investor networks	124
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	115
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	100
Calling for transparency: Evidence from a field experiment	81
Imperfect Expectations in Loan Loss Forecasts	69
Real effects of lagged guidance from prudential regulators on CECL	66
Accounting and the informal economy: A review and discussion	65
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	60
Editorial Board	56
New accounting standards and the performance of quantitative investors	54
Managers’ understanding of macroeconomic news, competitor influence, and firm performance: Evidence from consumer sentiment news	52
The innovation consequences of judicial efficiency	49
Retail investors and ESG news	48
A review of China-related accounting research in the past 25 years	48
Editorial Board	47
Towards a design-based approach to accounting research	47
Appraisal rights and corporate disclosure during mergers and acquisitions	47
Editorial Board	46
Reflections on the founding of The Journal of Accounting and Economics	46
Acknowledgement	45

Editorial Board	44
Accounting conservatism and relational contracting	43
Accounting and innovation: Paths forward for research	43
Auditing smart contracts	42
Audit centralization and audit quality: Evidence from Chinese cities	41
Estimation precision and robust inference in archival research	40
Technological investment and accounting: A demand-side perspective on labor markets and enrollments	39
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	39
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	36
Institutional trading, news, and accounting anomalies	36
Advertising rivalry and discretionary disclosure	35
The benefits of transaction-level data: The case of NielsenIQ scanner data	35
The economic consequences of GASB financial statement disclosure	33
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	32
Do investor preferences affect analyst research? Evidence from Chinese dual-listed shares	31
Tax enforcement and R&D credits	31
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	30
Reporting regulation and corporate innovation	30
The future performance implications of Non-GAAP firms’ investments	29
Supply chain shocks and firm productivity: The role of reporting quality	29
Editorial Board	29
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	28
Supply chain washing: Strategic disclosure of corporate suppliers	27
Internal information quality and performance metric selection	27
Litigation risk and strategic M&A valuations	26
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	26
Not just for investors: The role of earnings announcements in guiding job seekers	26
EDITORIAL DATA	26
Predictive analytics and centralization of authority	26
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	25
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	25
Editorial data	24
Do major corporate customers deter supplier misconduct?	23
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	23
Community membership and reciprocity in lending: Evidence from informal markets	23
Firms’ real and reporting response to taxation: A discussion	23
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	23
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	23
Client restatement announcement, audit office human capital investment, and audit quality improvements	22
Do financial disclosures affect corporate sustainability practices?	22
Competence vs. Independence: Auditors' connections with members of their clients’ business community	21
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	21
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	21
Strategic complexity in disclosure	21
Shall we talk? The role of interactive investor platforms in corporate communication	21
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	21
Carbon accounting quality: Measurement and the role of assurance	20
Editorial data	20
Editorial Board	20