OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting & Economics is 19. 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 2022-07-01 to 2026-07-01.)

Article	Citations
Editorial Board	220
Editorial data	181
Real effects of lagged guidance from prudential regulators on CECL	164
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	131
Calling for transparency: Evidence from a field experiment	125
Does observability of ratings shopping improve ratings quality?	123
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	112
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	98
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	78
Board risk oversight and environmental and social performance	69
Information sharing within institutional investor networks	63
Editorial Board	62
Retail investors and ESG news	60
New accounting standards and the performance of quantitative investors	55
Managers’ understanding of macroeconomic news, competitor influence, and firm performance: Evidence from consumer sentiment news	53
The innovation consequences of judicial efficiency	51
A review of China-related accounting research in the past 25 years	49
Editorial Board	47
Editorial Board	46
Audit centralization and audit quality: Evidence from Chinese cities	46
Appraisal rights and corporate disclosure during mergers and acquisitions	45
Reflections on the founding of The Journal of Accounting and Economics	45
Acknowledgement	44
Editorial Board	43
Estimation precision and robust inference in archival research	42

Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	42
Accounting and innovation: Paths forward for research	41
Accounting conservatism and relational contracting	41
Towards a design-based approach to accounting research	40
Institutional trading, news, and accounting anomalies	39
Editorial Board	39
The benefits of transaction-level data: The case of NielsenIQ scanner data	39
Do investor preferences affect analyst research? Evidence from Chinese dual-listed shares	38
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	36
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	35
Advertising rivalry and discretionary disclosure	35
Tax enforcement and R&D credits	35
The economic consequences of GASB financial statement disclosure	32
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	30
Reporting regulation and corporate innovation	30
Supply chain washing: Strategic disclosure of corporate suppliers	29
Internal information quality and performance metric selection	29
Editorial Board	29
Supply chain shocks and firm productivity: The role of reporting quality	28
Predictive analytics and centralization of authority	28
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	28
Not just for investors: The role of earnings announcements in guiding job seekers	27
Litigation risk and strategic M&A valuations	27
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	26
The future performance implications of Non-GAAP firms’ investments	26
EDITORIAL DATA	26
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	25
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	25
Do major corporate customers deter supplier misconduct?	25
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	24
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	24
Community membership and reciprocity in lending: Evidence from informal markets	24
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	23
Firms’ real and reporting response to taxation: A discussion	23
Client restatement announcement, audit office human capital investment, and audit quality improvements	22
Competence vs. Independence: Auditors' connections with members of their clients’ business community	22
Do financial disclosures affect corporate sustainability practices?	22
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	22
Shall we talk? The role of interactive investor platforms in corporate communication	22
Strategic complexity in disclosure	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	20
Carbon accounting quality: Measurement and the role of assurance	20
Editorial Board	20
MiFID II unbundling and sell-side analyst research	19
Relative performance evaluation, sabotage and collusion	19
Labor supply and M&A in the audit market	19
Tax havens and reputational costs	19
The effect of patent disclosure quality on innovation	19
Information uncertainty and organizational design	19

Editorial data