OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 12. 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 2021-02-01 to 2025-02-01.)

Article	Citations
Board risk oversight and environmental and social performance	103
FOMC news and segmented markets	85
EDITORIAL DATA	62
Cash-based bonus plans as a strategic communication, coordination and commitment mechanism	56
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws	56
Editorial Board	52
The harmonization of lending standards within banks through mandated loan-level transparency	51
Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?	48
Client restatement announcement, audit office human capital investment, and audit quality improvements	48
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)	45
Remote tax authority	45
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	42
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	37
Competence vs. Independence: Auditors' connections with members of their clients’ business community	36
Editorial Board	36
“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?	35
Importing activists: Determinants and consequences of increased cross-border shareholder activism	32
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	30
Strategic complexity in disclosure	30
The distraction effect of non-audit services on audit quality	27
Tax and tariff planning through transfer prices: The role of the head office and business unit	27
The dark side of audit market competition	25
Small innovators: No risk, No return	25
The effect of tick size on managerial learning from stock prices	25
The politics of bank opacity	25

Do tax-based proprietary costs discourage public listing?	24
The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment	24
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	24
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	23
Complexity of CEO compensation packages	22
Employee responses to CEO activism	22
Internal governance and outside directors’ connections to non-director executives	22
Tax-loss harvesting with cryptocurrencies	21
Auditor industry range and audit quality	20
Peer effects in corporate disclosure decisions	19
Calling for transparency: Evidence from a field experiment	19
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	19
Client concerns about information spillovers from sharing audit partners	19
Shall we talk? The role of interactive investor platforms in corporate communication	19
Does accounting information identify bubbles for Fama? Evidence from accruals	18
The role of bankers in the U.S. syndicated loan market	18
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	18
The unicorn quest: Deriving empirical predictions from theory	18
Financial statements not required	18
Acknowledgement	17
The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences	17
Editorial Board	16
Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms	16
New accounting standards and the performance of quantitative investors	16
The effects of non-Big 4 mergers on audit efficiency and audit market competition☆	16
Editorial Data	16
Labor supply and M&A in the audit market	16
The economics of misreporting and the role of public scrutiny	15
Relative performance evaluation, sabotage and collusion	15
Editorial data	15
Comply-or-explain regulation and investor protection	15
Information uncertainty and organizational design	15
When does forecasting GAAP earnings entail unreasonable effort?	15
Editorial data	14
Withdrawn: Real effects of disclosure regulation on voluntary disclosers	14
Word-of-mouth communication, noise-driven volatility, and public disclosure	13
Editorial Board	13
Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)	12
Cost shielding in executive bonus plans	12
Disclosure regulation, cost of capital, and firm values	12
Data visualization in 10-K filings	12
Accounting conservatism and managerial information acquisition	12
Accounting information and risk shifting with asymmetrically informed creditors	12
Conflicts of interest in subscriber-paid credit ratings	12