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 2020-11-01 to 2024-11-01.)

Article	Citations
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review	510
Peer effects in corporate disclosure decisions	93
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	77
A review of China-related accounting research in the past 25 years	54
Gone with the wind: An externality of earnings pressure	52
The economics of misreporting and the role of public scrutiny	51
On earnings and cash flows as predictors of future cash flows	47
The innovation consequences of mandatory patent disclosures	46
The distraction effect of non-audit services on audit quality	45
Government subsidies and corporate disclosure	43
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	43
The economic effects of expanded compensation disclosures	42
Shall we talk? The role of interactive investor platforms in corporate communication	38
Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models	37
Obfuscation in mutual funds	37
Institutional investors, climate disclosure, and carbon emissions	36
The influence of loan officers on loan contract design and performance	36
The dark side of audit market competition	35
ETFs and information transfer across firms	34
Product market competition, disclosure framing, and casting in earnings conference calls	32
Market efficiency in real time: Evidence from low latency activity around earnings announcements	30
Small innovators: No risk, No return	30
The role of bankers in the U.S. syndicated loan market	28
Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures	27
Private communication among competitors and public disclosure	25

Managing innovation: The role of collateral	25
The effect of fair value accounting on the performance evaluation role of earnings	24
Corporate tax cuts, merger activity, and shareholder wealth	24
The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment	24
The effect of tax avoidance crackdown on corporate innovation	24
The effect of income-shifting aggressiveness on corporate investment	24
Insights into auditor public oversight boards: Whether, how, and why they “work”	24
The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior	23
Internal governance and outside directors’ connections to non-director executives	23
The effect of supplier industry competition on pay-for-performance incentive intensity	22
Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies	22
What's my target? Individual analyst forecasts and last-chance earnings management	22
Asymmetric loan loss provision models	22
The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences	21
Investor communication and the benefits of cross-listing	20
Earnings Virality	19
The benefits of transaction-level data: The case of NielsenIQ scanner data	19
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms	19
Financial shocks to lenders and the composition of financial covenants	19
An accounting-based asset pricing model and a fundamental factor	18
Engagement in earnings conference calls	18
Cost shielding in executive bonus plans	18
Who did it matters: Executive equity compensation and financial reporting fraud	18
Firms’ response to macroeconomic estimation errors	17
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws	17
Shareholder monitoring and discretionary disclosure	17
The effect of retaliation costs on employee whistleblowing	17
Cross-industry information sharing among colleagues and analyst research	16
Do Managers learn from institutional investors through direct interactions?	16
State sponsors of terrorism disclosure and SEC financial reporting oversight	16
The demand for public information by local and nonlocal investors: Evidence from investor-level data	16
Meet the press: Survey evidence on financial journalists as information intermediaries	16
Non-GAAP earnings and stock price crash risk	15
Signaling private information via accounting system design	15
The effect of tick size on managerial learning from stock prices	15
Rocking the boat: How relative performance evaluation affects corporate risk taking	15
Client concerns about information spillovers from sharing audit partners	15
Analysts’ estimates of the cost of equity capital	14
Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)	14
The impact of IP box regimes on the M&A market	14
Learning from the Joneses: Technology spillover, innovation externality, and stock returns	13
The past, present, and future of China-related accounting research	13
Are CEOs’ purchases more profitable than they appear?	12
Silence can be golden: On the value of allowing managers to keep silent when information is soft	12
When are firms on the hot seat? An analysis of SEC investigation preferences	12
On the SEC's 2010 enforcement cooperation program	12
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	12
Predictive analytics and centralization of authority	12
Towards a design-based approach to accounting research	12