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 2021-08-01 to 2025-08-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	64
Housing prices and labor cost stickiness: Evidence from China	25
Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China	23
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	20
Expanded auditor’s reports and voluntary disclosure	19
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	19
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	19
Institutional investor horizons, information environment, and firm financing decisions	18
Sustainability with high-speed rails: The effects of transportation infrastructure development on firms’ CSR performance	16
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	16
Carbon emission trading scheme and firm debt financing	16
Financial reporting quality and investment efficiency: The role of strategic alliances	15
Executive-level internal governance and tax planning	15
Institutional investors’ site visits and corporate employment decision-making	15
Editorial Board	15
Redacted disclosure and analysts’ weighting of information	14
Does air pollution matter for audit process and audit outcomes? Evidence from China	14
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	13
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	13
Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions	13
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	12
Investigating the joint effect of competitive strategies and pay gap on ESG performance	10
Seeing is believing: Director accounting enforcement experience and financial reporting quality	10
Editorial Board	10
A robust model to estimate a firm’s average economic return	9

The communicative value of key audit matters in M&As: The effect of performance commitments	9
Aggressive CEOs and bank mergers and acquisitions	8
Risk management committees and readability of risk management disclosure	8
Editorial Board	8
Pretending to be sustainable: Is ESG disparity a symptom?	7
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	7
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	7
The impact of economic sanctions on audit pricing	6
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market	6
Perpetual securities and stock prices: Korean evidence	6
Do integrated report readability and tone convey value relevant information? International evidence	6
Place attachment, audit pricing and audit quality	5
Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases	5
Annual report readability and equity mispricing	5
Editorial Board	5
Do co-opted boards increase insider profitability?	4
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	4
Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia	4
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital	4
Corporate carbon reduction and tax avoidance: International evidence	4
Managerial ability and debt maturity	4
Do firms anticipate security issues by conservative reporting?	4
The capital market consequences of the regulator-led minority shareholder: Evidence from China	4
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	4
Government fiscal stress and firms’ choice of affiliates	4
Proving their mettle: Managerial ability and firm performance in trying times	3
CEO tenure and labor investment efficiency	3
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	3
Organizational form and access to capital: The role of regulatory interventions	3
Corporate social responsibility committees and the use of corporate social responsibility assurance services	3
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	3
The impact of top management team incentive dispersion on Non-GAAP reporting	3
Cultural tightness and accounting conservatism	3
Fraudulent financial reporting in China: Evidence from corporate renaming	3
Editorial Board	3
CEO regulatory focus and management earnings forecasts	2
Shared auditors, social trust, and relationship-specific investment in the supply chain	2
Editorial Board	2
The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis	2
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	2
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	2
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	2
CPA exam score and auditors’ salaries	2
Goodwill or “No-will”: Hubris in the tone at the top	2
CEO power and annual report reading difficulty	2
Key audit matters and insider trading profitability: Evidence from China	2