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 2021-10-01 to 2025-10-01.)

Article	Citations
Vol. 41, #2 Bios	66
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	43
Vol. 42, #1, Bios	38
Vol. 41, #5, Bios	31
Are climate scenario analysis disclosures valued by investors?	29
Consequences of earnings management triggered by delisting regulation: Evidence in China	28
Does it pay to pray? Religious nonprofits and funding	27
Dancing in Shackles: Clawback and corporate innovation	25
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	24
Firms’ discretion in the option exercise price adjustments during spinoffs	24
The usefulness of accrual-based surpluses in the Canadian public sector	23
Earnings management upon a sovereign downgrade: International evidence	21
Product advertising and financial analyst forecasts	20
Major government customers and stock price crash risk	19
Vol. 41, #6, Bios	18
Environmental and university opportunity factors and CPA exam performance	17
Political grammars of justification and cost-benefit analysis in SEC rulemaking	16
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	16
Auditors’ sensitivity to business risk under business risk auditing	16
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	16
Using relevant headings in risk factor disclosures: What is the impact on information processing?	16
Financial information, spillovers, and innovation performance	15
Financial reporting and corporate political connections: An analytical model of interactions	13
An evaluation of root cause analysis use by internal auditors	13
Options trading and corporate debt structure	13

Local peers and corporate reporting behavior	13
Public and private enforcement of non-GAAP reporting	13
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	11
Shareholders’ tax incentives and changes in the organizational form of foreign operations	11
Disclosure policy for relative performance indicators under product market competition	11
Editorial Board	11
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	11
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	10
Regulatory fragmentation and internal control weaknesses	10
A concave relation between equity-based incentives and misreporting	10
Clawback provisions and insider trading profits	10
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	10
Editorial Board	10
WSJ reporting of price-to-earnings ratios and attention to earnings	10
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing	10
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	10
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	10
Does writing down goodwill imperil a CEO’s job?	9
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	9
Firm-level political risk and income smoothing	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
Who participates in corporate income tax consolidation?: Evidence from Japan	9
The effects of local newspaper closures on nonprofits’ executive compensation	9
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	9
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	9
Excess insider control and corporate social responsibility: Evidence from dual-class firms	8
Managerial overconfidence and classification shifting	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
The SEC revolving door and comment letters	8
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
Determinants and market consequences of audit partner changes after restatements	8
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	8
Earnings management by banks through loan loss provisioning during downturns	8
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	8
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	7
How does auditor planning materiality affect audit pricing of fair values and external valuation?	7
Does the tax deductibility of interest affect financial reporting?	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	7
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
Short sellers and insider trading profitability: A natural experiment	6
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	6
Editorial Board	6
Narrative R&D disclosure and insider trading profitability: Evidence from China	6
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	6
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Do IPOs bear more severe legal consequences of accounting misstatements?	6
Editorial Board	6

Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	6
Editorial Board	6