OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Business Finance & Accounting is 4. 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 2021-04-01 to 2025-04-01.)

Article	Citations
	33
Issue Information	29
Issue Information	28
	28
Mandated Public Disclosure and Trade Credit Payment Practices	27
Institutional features and audit pricing of excess cash holdings: Do auditor liabilities beyond financial statement assurance matter?	25
Opacity, liquidity and disclosure requirements	24
The road not taken: A comparison of Accounting and Auditing Enforcement Releases and securities class actions	23
Language and innovation	23
Economic demand for auditing services in the “registered” investment management industry	21
	20
Press Freedom and Systemic Risk	18
Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment	18
Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?	17
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions	17
Quarterly earnings thresholds: Making the case for prior quarter earnings	17
Whose opinion matters when insiders disagree with short sellers?	17
Financial reporting uniformity: Its relation to comparability and its impact on financial statement users	16
Does venture capital investment enhance corporate innovation? Evidence from Korea	15
Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities	15
	15
Analyst independence and earnings management	14
Interest rate liberalization and corporate innovation: Evidence from natural experiments in China	14
Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain	14
Inherited trust and informal finance	13

The impact of Confucianism on auditor judgment	13
The impact of board reforms on audit fees: International evidence	13
An empirical analysis of the effects of the Dodd–Frank Act on determinants of credit ratings	12
The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling	12
	11
KPI information acquisition by analysts: Evidence from conference calls	11
The voice of retail investors and corporate earnings quality	11
Target firm's integrity culture and M&A performance	10
The impact of bond market liberalization on accounting conservatism	10
Managers’ staging of earnings conference calls around actual share repurchases	10
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades	9
The value of tunneling: Evidence from master limited partnership formations	9
Does real earnings smoothing reduce investors’ perceived risk?	9
What's my style? Supply‐side determinants of debt covenant inclusion	8
The information content of target price forecasts: Evidence from mergers and acquisitions	8
The Founder certification effect, firm disclosures, and the cost of SEO financing	8
State ownership and financial statement comparability	8
Are firms doing good also doing well?—The CSR advertising‐analogous effect	7
Are all types of real transaction management equal in the eyes of bank lenders?	7
Venture capital and methods of payment in mergers and acquisitions	7
Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits	7
Debt capacity, cash holdings and financial constraints	7
Political ideology in M&A	7
Do politically connected subsidy recipients disclose less subsidy information?	7
Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?	7
Do liquid assets lure managers? Evidence from corporate misconduct	7
Labor unions and post‐acquisition integration capability: Evidence from goodwill impairment	7
The power of the business media: Evidence from firm‐level productivity	6
Social capital and capital allocation efficiency	6
CEO cultural heritage and the pricing of audit services	6
Transient institutional ownership, costly external finance and corporate cash holdings	6
Financial statement comparability and accounting fraud	6
Busy Directors and Monitoring: Evidence From Goodwill Impairments	6
Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender	6
Cross‐border regulatory enforcement and corporate voluntary disclosure	6
Corporate social responsibility performance and the reputational incentives of independent directors	6
Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk	6
The joint effects of litigation risk and regulation on non‐GAAP reporting	5
Ex‐military CEOs and readability of financial reports	5
Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule	5
Distracted institutions, information asymmetry and stock price stability	5
The agency costs of investment opportunities and debt contracting: Evidence from exogenous shocks to government spending	5
Government transparency and firm‐level operational efficiency	5
Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms	5
Antecedents of and outcomes after finance committee use	5
Excess control of family board seats and corporate innovation	5
Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations	5
Regulation Fair Disclosure and the timeliness of long‐horizon management forecasts	5
Less timely earnings announcements and voluntary disclosure	5
Does good news cover bad news?	5

Who shall succeed? An examination of manager overconfidence and CEO selection	4
Does product similarity of audit clients influence audit efficiency and pricing decisions?	4
Issue Information	4
Environmental reputation and bank liquidity: Evidence from climate transition	4
The influence of uncertainty on financial reporting behavior: The case of P&C insurers	4
Boardroom backscratching and stock price crash risk	4
Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?	4
Investment–cash flow sensitivity and investor protection	4
Private firms’ incentives and opportunities to manage earnings: Evidence from the use of inflation adjustments	4
Ownership concentration and firm risk: The moderating role of mid‐sized blockholders	4
Intra‐industry spillover effects: Evidence from bankruptcy filings	4
The attention of long‐term institutional investors and timely loss recognition	4
Managerial myopia and the unintended real consequences of conditional conservatism	4
The Importance of Luck in Executive Promotion Tournaments: Theory and Evidence	4