OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 17. 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 2021-12-01 to 2025-12-01.)

Article	Citations
Editorial Board	145
Does observability of ratings shopping improve ratings quality?	138
Editorial data	127
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	103
Real effects of lagged guidance from prudential regulators on CECL	94
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	85
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	76
Information sharing within institutional investor networks	66
Board risk oversight and environmental and social performance	60
New accounting standards and the performance of quantitative investors	51
Calling for transparency: Evidence from a field experiment	51
Non-GAAP earnings and stock price crash risk	50
The innovation consequences of judicial efficiency	49
Meet the press: Survey evidence on financial journalists as information intermediaries	48
Retail investors and ESG news	42
A review of China-related accounting research in the past 25 years	41
Acknowledgement	40
Editorial Board	40
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	38
Editorial Board	35
Appraisal rights and corporate disclosure during mergers and acquisitions	35
Accounting and innovation: Paths forward for research	34
Reflections on the founding of The Journal of Accounting and Economics	33
Accounting conservatism and relational contracting	33

Towards a design-based approach to accounting research	33
Advertising rivalry and discretionary disclosure	32
Institutional trading, news, and accounting anomalies	32
Editorial Board	31
The benefits of transaction-level data: The case of NielsenIQ scanner data	31
Editorial Board	30
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	30
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	30
Tax enforcement and R&D credits	29
Who did it matters: Executive equity compensation and financial reporting fraud	28
The economic consequences of GASB financial statement disclosure	28
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	27
Reporting regulation and corporate innovation	27
Editorial Board	27
Supply chain shocks and firm productivity: The role of reporting quality	26
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	26
The future performance implications of Non-GAAP firms’ investments	26
Litigation risk and strategic M&A valuations	25
Predictive analytics and centralization of authority	24
Community membership and reciprocity in lending: Evidence from informal markets	22
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	22
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	22
Not just for investors: The role of earnings announcements in guiding job seekers	22
Do major corporate customers deter supplier misconduct?	22
EDITORIAL DATA	22
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	22
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	21
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	21
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	21
Client restatement announcement, audit office human capital investment, and audit quality improvements	21
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	21
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	20
Shall we talk? The role of interactive investor platforms in corporate communication	20
Firms’ real and reporting response to taxation: A discussion	20
Carbon Accounting Quality: Measurement and the Role of Assurance	20
Strategic complexity in disclosure	20
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	19
Competence vs. Independence: Auditors' connections with members of their clients’ business community	19
Labor supply and M&A in the audit market	19
MiFID II unbundling and sell-side analyst research	18
Tax havens and reputational costs	18
Editorial Board	17
The effect of patent disclosure quality on innovation	17
Relative performance evaluation, sabotage and collusion	17