OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting and Public Policy is 6. 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 2021-06-01 to 2025-06-01.)

Article	Citations
The usefulness of accrual-based surpluses in the Canadian public sector	54
Vol. 41, #2 Bios	48
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	39
Vol. 42, #1, Bios	38
Vol. 41, #5, Bios	35
Does it pay to pray? Religious nonprofits and funding	32
Dancing in Shackles: Clawback and corporate innovation	29
Firms’ discretion in the option exercise price adjustments during spinoffs	27
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	26
Product advertising and financial analyst forecasts	24
Major government customers and stock price crash risk	24
Are climate scenario analysis disclosures valued by investors?	23
Vol. 41, #6, Bios	23
Consequences of earnings management triggered by delisting regulation: Evidence in China	23
Using relevant headings in risk factor disclosures: What is the impact on information processing?	22
Political grammars of justification and cost-benefit analysis in SEC rulemaking	21
Environmental and university opportunity factors and CPA exam performance	19
Financial information, spillovers, and innovation performance	18
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	17
Auditors’ sensitivity to business risk under business risk auditing	17
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	16
Financial reporting and corporate political connections: An analytical model of interactions	15
Options trading and corporate debt structure	15
Income shifting and U.S. international trade in goods statistics	15
An evaluation of root cause analysis use by internal auditors	14

Local peers and corporate reporting behavior	13
Clawback provisions and insider trading profits	13
Shareholders’ tax incentives and changes in the organizational form of foreign operations	13
Editorial Board	13
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	13
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	13
WSJ reporting of price-to-earnings ratios and attention to earnings	13
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	12
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	12
Editorial Board	12
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?	12
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	11
Corporate site visits and earnings management	11
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	11
Audit fee lowballing: Determinants, recovery, and future audit quality	11
Regulatory fragmentation and internal control weaknesses	11
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	10
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	9
A concave relation between equity-based incentives and misreporting	9
Firm-level political risk and income smoothing	9
Earnings management by banks through loan loss provisioning during downturns	9
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	9
The effects of local newspaper closures on nonprofits’ executive compensation	9
Does writing down goodwill imperil a CEO’s job?	8
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	8
Who participates in corporate income tax consolidation?: Evidence from Japan	8
Management of operating cash flows before and after the scandals in the early 2000s: An examination of meeting or beating analyst cash flow forecasts*	8
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
Managerial overconfidence and classification shifting	8
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	8
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	8
The SEC revolving door and comment letters	7
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	7
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	7
Editorial Board	7
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
How does auditor planning materiality affect audit pricing of fair values and external valuation?	7
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	7
Editorial Board	7
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	7
Excess insider control and corporate social responsibility: Evidence from dual-class firms	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
Do IPOs bear more severe legal consequences of accounting misstatements?	7
Editorial Board	6
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
Editorial Board	6
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Narrative R&D disclosure and insider trading profitability: Evidence from China	6
Short sellers and insider trading profitability: A natural experiment	6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6

The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	6
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	6