OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Contemporary Accounting & Economics is 1. 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
Does opinion shopping impair auditor independence? Evidence from tax avoidance	55
Seeing is believing: Director accounting enforcement experience and financial reporting quality	38
Editorial Board	28
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	19
Editorial Board	17
CEO power and annual report reading difficulty	17
The impact of top management team incentive dispersion on Non-GAAP reporting	17
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	16
Short selling and future cash flow predictability of capital investment: Evidence from Australia	15
Macroeconomic uncertainty and management forecast accuracy	15
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	15
Brand capital on debt maturity structure	14
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	13
Managerial ability and accounting conservatism	13
The cost-of-equity implications of off-balance sheet pension liabilities	13
Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry	12
Independent directors’ legal expertise, bank risk-taking and performance	12
Environmental and social disclosure, managerial entrenchment, and investment efficiency	12
The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown	12
Investigating the joint effect of competitive strategies and pay gap on ESG performance	12
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	11
Editorial Board	10
Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia	9
MD&A tone and stock returns	9
Editorial Board	9

Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	9
Managerial ability and debt maturity	8
Does religiosity matter for corporate labor investment decisions?	8
Housing prices and labor cost stickiness: Evidence from China	8
Acquisition experience over performance: Directorship prestige following M&As	7
Financial distress and the accrual anomaly	7
Corruption exposure, political disconnection, and their impact on Chinese family firms	7
Board cultural diversity, government intervention and corporate innovation effectiveness: Evidence from China	6
Shared auditors, social trust, and relationship-specific investment in the supply chain	6
Corporate carbon reduction and tax avoidance: International evidence	6
Debt contracting and the goodwill debate	5
Does corporate tax avoidance promote managerial empire building?	5
Textual disclosure complexity and analysts’ weighting of information	5
Goodwill or “No-will”: Hubris in the tone at the top	5
A robust model to estimate a firm’s average economic return	4
The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis	4
Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China	4
Editorial Board	4
Redrawing the line: Narrowly beating analyst forecasts and journalists’ co-coverage choices in earnings-related news articles	3
Political influence in hedge fund activism: Causal evidence from U.S. gubernatorial election	3
Human capital quality and cash holdings	3
Key audit matters and insider trading profitability: Evidence from China	3
Organizational form and access to capital: The role of regulatory interventions	3
Editorial Board	2
Managerial ability and supply chain power	2
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	2
Editorial Board	2
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	2
Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism	2
Uncertain tone, asset volatility and credit default swap spreads	2
The impact of economic sanctions on audit pricing	2
CPA exam score and auditors’ salaries	2
Risk management committees and readability of risk management disclosure	2
CEO regulatory focus and management earnings forecasts	2
Carbon emission trading scheme and firm debt financing	2
Pretending to be sustainable: Is ESG disparity a symptom?	2
Policy and oversight of corporate political activities and the cost of equity capital	2
Editorial Board	1
Acquirers’ political connections and bargaining outcomes in corporate takeover negotiations: Evidence from antitrust reviews	1
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	1
Corporate reporting by cooperatives: Mapping the landscape and identifying determinants	1
Proving their mettle: Managerial ability and firm performance in trying times	1
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	1
Cultural tightness and accounting conservatism	1
Aggressive CEOs and bank mergers and acquisitions	1
Role of corporate governance in moderating the risk-return paradox: Cross country evidence	1
Macro disagreement and analyst forecast properties	1
Covenant violation concern and investors’ pricing of Level 3 fair value adjustments	1
The unintended consequences of targeted poverty alleviation: Evidence from China	1
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	1