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 2021-09-01 to 2025-09-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	64
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks	25
Housing prices and labor cost stickiness: Evidence from China	23
Institutional investor horizons, information environment, and firm financing decisions	19
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
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	19
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	18
Carbon emission trading scheme and firm debt financing	17
Financial reporting quality and investment efficiency: The role of strategic alliances	16
Editorial Board	16
Institutional investors’ site visits and corporate employment decision-making	15
Does air pollution matter for audit process and audit outcomes? Evidence from China	15
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	14
Redacted disclosure and analysts’ weighting of information	11
Seeing is believing: Director accounting enforcement experience and financial reporting quality	10
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	10
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	9
Investigating the joint effect of competitive strategies and pay gap on ESG performance	9
Editorial Board	8
Editorial Board	8
A robust model to estimate a firm’s average economic return	8
Risk management committees and readability of risk management disclosure	8
The communicative value of key audit matters in M&As: The effect of performance commitments	8
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	6

Aggressive CEOs and bank mergers and acquisitions	6
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market	6
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	5
Do integrated report readability and tone convey value relevant information? International evidence	5
Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases	5
Perpetual securities and stock prices: Korean evidence	5
Pretending to be sustainable: Is ESG disparity a symptom?	5
Place attachment, audit pricing and audit quality	4
Annual report readability and equity mispricing	4
Corporate carbon reduction and tax avoidance: International evidence	4
Managerial ability and debt maturity	4
Editorial Board	4
Do co-opted boards increase insider profitability?	4
Government fiscal stress and firms’ choice of affiliates	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
Executive compensation stickiness, social trust and enterprise innovation	4
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	4
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	4
CEO tenure and labor investment efficiency	3
Proving their mettle: Managerial ability and firm performance in trying times	3
Fraudulent financial reporting in China: Evidence from corporate renaming	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
Cultural tightness and accounting conservatism	3
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	2
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	2
CEO regulatory focus and management earnings forecasts	2
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	2
CEO power and annual report reading difficulty	2
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	2
CPA exam score and auditors’ salaries	2
Goodwill or “No-will”: Hubris in the tone at the top	2
Editorial Board	2
The impact of top management team incentive dispersion on Non-GAAP reporting	2
Shared auditors, social trust, and relationship-specific investment in the supply chain	2
Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism	2