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 2022-01-01 to 2026-01-01.)

Article	Citations
Editorial Board	152
Does observability of ratings shopping improve ratings quality?	145
Editorial data	131
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	105
Real effects of lagged guidance from prudential regulators on CECL	97
Board risk oversight and environmental and social performance	89
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	80
Information sharing within institutional investor networks	67
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	63
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	56
Calling for transparency: Evidence from a field experiment	53
A review of China-related accounting research in the past 25 years	51
The innovation consequences of judicial efficiency	50
New accounting standards and the performance of quantitative investors	50
Non-GAAP earnings and stock price crash risk	45
Meet the press: Survey evidence on financial journalists as information intermediaries	42
Retail investors and ESG news	42
Editorial Board	40
Acknowledgement	40
Editorial Board	39
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	37
Accounting conservatism and relational contracting	36
Editorial Board	36
Appraisal rights and corporate disclosure during mergers and acquisitions	36
Towards a design-based approach to accounting research	36

Reflections on the founding of The Journal of Accounting and Economics	35
Institutional trading, news, and accounting anomalies	33
Accounting and innovation: Paths forward for research	33
Editorial Board	33
The economic consequences of GASB financial statement disclosure	32
Editorial Board	32
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	31
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	31
Tax enforcement and R&D credits	31
Advertising rivalry and discretionary disclosure	30
Who did it matters: Executive equity compensation and financial reporting fraud	29
The benefits of transaction-level data: The case of NielsenIQ scanner data	29
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	28
Reporting regulation and corporate innovation	28
Editorial Board	27
Supply chain shocks and firm productivity: The role of reporting quality	27
Predictive analytics and centralization of authority	26
The future performance implications of Non-GAAP firms’ investments	26
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	26
Litigation risk and strategic M&A valuations	25
Not just for investors: The role of earnings announcements in guiding job seekers	24
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	23
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	23
EDITORIAL DATA	23
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	22
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	22
Do major corporate customers deter supplier misconduct?	22
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	22
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	22
Community membership and reciprocity in lending: Evidence from informal markets	22
Client restatement announcement, audit office human capital investment, and audit quality improvements	21
Strategic complexity in disclosure	21
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	21
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	20
Carbon accounting quality: Measurement and the role of assurance	20
Firms’ real and reporting response to taxation: A discussion	20
Competence vs. Independence: Auditors' connections with members of their clients’ business community	19
Relative performance evaluation, sabotage and collusion	19
Shall we talk? The role of interactive investor platforms in corporate communication	19
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	19
The effect of patent disclosure quality on innovation	18
MiFID II unbundling and sell-side analyst research	18
Tax havens and reputational costs	18
Information uncertainty and organizational design	17
Labor supply and M&A in the audit market	17
When does forecasting GAAP earnings entail unreasonable effort?	17
Editorial Board	17