OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Contemporary Accounting & Economics is 6. 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
Housing prices and labor cost stickiness: Evidence from China	21
Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental 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
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
Institutional investor horizons, information environment, and firm financing decisions	18
Carbon emission trading scheme and firm debt financing	16
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
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
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
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
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	13
Investigating the joint effect of competitive strategies and pay gap on ESG performance	12
Seeing is believing: Director accounting enforcement experience and financial reporting quality	12
Editorial Board	11
Editorial Board	10
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
Pretending to be sustainable: Is ESG disparity a symptom?	9

The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	9
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
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
Place attachment, audit pricing and audit quality	6
Editorial Board	6