OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Contemporary Accounting & Economics is 2. 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
Does opinion shopping impair auditor independence? Evidence from tax avoidance	58
Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China	21
Housing prices and labor cost stickiness: Evidence from China	21
Expanded auditor’s reports and voluntary disclosure	19
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	19
Institutional investor horizons, information environment, and firm financing decisions	18
Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations	18
Carbon emission trading scheme and firm debt financing	16
Institutional investors’ site visits and corporate employment decision-making	15
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	15
Financial reporting quality and investment efficiency: The role of strategic alliances	15
Sustainability with high-speed rails: The effects of transportation infrastructure development on firms’ CSR performance	15
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	14
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	14
Does air pollution matter for audit process and audit outcomes? Evidence from China	14
Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions	14
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	13
Seeing is believing: Director accounting enforcement experience and financial reporting quality	12
Investigating the joint effect of competitive strategies and pay gap on ESG performance	12
Editorial Board	11
Aggressive CEOs and bank mergers and acquisitions	10
A robust model to estimate a firm’s average economic return	10
Risk management committees and readability of risk management disclosure	10
Editorial Board	10
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	9

Pretending to be sustainable: Is ESG disparity a symptom?	9
Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases	7
The impact of economic sanctions on audit pricing	7
Perpetual securities and stock prices: Korean evidence	7
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	7
Editorial Board	6
Place attachment, audit pricing and audit quality	6
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	5
Annual report readability and equity mispricing	5
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	5
Do firms anticipate security issues by conservative reporting?	5
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital	5
Do co-opted boards increase insider profitability?	5
Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia	4
Organizational form and access to capital: The role of regulatory interventions	4
Corporate social responsibility committees and the use of corporate social responsibility assurance services	4
Managerial ability and debt maturity	4
Cultural tightness and accounting conservatism	4
Fraudulent financial reporting in China: Evidence from corporate renaming	4
Corporate carbon reduction and tax avoidance: International evidence	4
Proving their mettle: Managerial ability and firm performance in trying times	4
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	4
The impact of top management team incentive dispersion on Non-GAAP reporting	3
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	3
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	3
Editorial Board	3
The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis	2
Managerial ability and supply chain power	2
Editorial Board	2
Goodwill or “No-will”: Hubris in the tone at the top	2
CEO power and annual report reading difficulty	2
Uncertain tone, asset volatility and credit default swap spreads	2
Key audit matters and insider trading profitability: Evidence from China	2
The bright side of staggered boards: Evidence from labor investment efficiency	2
Editorial Board	2
Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism	2
Shared auditors, social trust, and relationship-specific investment in the supply chain	2
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	2
Editorial Board	2
CEO regulatory focus and management earnings forecasts	2
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	2