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 2021-08-01 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
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
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	13
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	12
Seeing is believing: Director accounting enforcement experience and financial reporting quality	10
Editorial Board	10
Investigating the joint effect of competitive strategies and pay gap on ESG performance	10
The communicative value of key audit matters in M&As: The effect of performance commitments	9

A robust model to estimate a firm’s average economic return	9
Risk management committees and readability of risk management disclosure	8
Editorial Board	8
Aggressive CEOs and bank mergers and acquisitions	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