OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Accounting and Public Policy 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 2021-11-01 to 2025-11-01.)

Article	Citations
Earnings management upon a sovereign downgrade: International evidence	71
Are climate scenario analysis disclosures valued by investors?	46
Product advertising and financial analyst forecasts	43
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	33
Does it pay to pray? Religious nonprofits and funding	30
Dancing in Shackles: Clawback and corporate innovation	29
Vol. 41, #2 Bios	26
The usefulness of accrual-based surpluses in the Canadian public sector	26
Firms’ discretion in the option exercise price adjustments during spinoffs	24
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	24
Vol. 41, #5, Bios	23
Vol. 42, #1, Bios	22
Consequences of earnings management triggered by delisting regulation: Evidence in China	20
Financial information, spillovers, and innovation performance	19
Environmental and university opportunity factors and CPA exam performance	17
Political grammars of justification and cost-benefit analysis in SEC rulemaking	16
Vol. 41, #6, Bios	16
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	16
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	16
Auditors’ sensitivity to business risk under business risk auditing	14
Using relevant headings in risk factor disclosures: What is the impact on information processing?	14
Public and private enforcement of non-GAAP reporting	13
Financial reporting and corporate political connections: An analytical model of interactions	13
Local peers and corporate reporting behavior	12
An evaluation of root cause analysis use by internal auditors	12

Options trading and corporate debt structure	11
WSJ reporting of price-to-earnings ratios and attention to earnings	11
Clawback provisions and insider trading profits	11
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	11
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing	11
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	11
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	10
Shareholders’ tax incentives and changes in the organizational form of foreign operations	10
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	10
Editorial Board	10
Disclosure policy for relative performance indicators under product market competition	10
Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom	10
Earnings management by banks through loan loss provisioning during downturns	10
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	10
Regulatory fragmentation and internal control weaknesses	10
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	10
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	10
Firm-level political risk and income smoothing	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	9
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	9
The effects of local newspaper closures on nonprofits’ executive compensation	9
Does writing down goodwill imperil a CEO’s job?	9
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	9
Managerial overconfidence and classification shifting	8
How does auditor planning materiality affect audit pricing of fair values and external valuation?	8
Who participates in corporate income tax consolidation?: Evidence from Japan	8
A concave relation between equity-based incentives and misreporting	8
Management of operating cash flows before and after the scandals in the early 2000s: An examination of meeting or beating analyst cash flow forecasts*	8
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
Determinants and market consequences of audit partner changes after restatements	8
Does the tax deductibility of interest affect financial reporting?	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
The SEC revolving door and comment letters	6
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	6
Editorial Board	6
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	6
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	6
Editorial Board	6
Short sellers and insider trading profitability: A natural experiment	6
Do IPOs bear more severe legal consequences of accounting misstatements?	6
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	6
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	6
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	6
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
Resisting institutionalized corruption: The case of public audit in Nigeria	5
Media competition and earnings management: evidence from China’s county newspaper conglomeration reform	5
Director media experience, news coverage, and analyst information processing	5

Executive compensation horizon incentives, performance targets, and auditor risk assessment	5
Editorial Board	5
Climate risk and long-lived tangible asset impairments	5
Gender diversity and financial statement fraud	5
IFRS 7 adoption and bank risk taking	5
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Initial evidence on the content and market implications of stablecoin reserve reporting	5
Narrative R&D disclosure and insider trading profitability: Evidence from China	5
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	5
Misstatement verifiability and managers’ earnings warning decisions	5
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	4
Editorial Board	4
Media attention and regulatory efficiency of corporate violations: Evidence from China	4
Do public disclosures of investments in tax planning attract monitoring by tax authorities?	4
Effective board monitoring over earnings reports and forecasts: Evidence from CFO outside director appointments	4
Managerial discretion and the comparability of fair value estimates	4
Credit refinancing and corporate tax avoidance	4
Access to IT-Capable employees and the relevance of financial information	4
Support for pension reforms: What is the role of financial literacy and pension knowledge?	4
Window dressing on bank problem loans: Evidence from natural disaster responses	4
Auditors’ hometown ties and audit quality	4
Financial reporting quality effects of imposing (gender) quotas on boards of directors	4
Press freedom and stock price crash risk	4
Creditor enforcement and accounting quality: A natural experiment	4
Tax regulations and corporate social responsibility: Evidence from the adoption of addback statutes	4
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?	4
Editorial Board	4
Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks	4
Penal accountancy and the Spanish Inquisition	4
Voluntary versus mandatory disclosure of liability insurance coverage limit	4
Loss aversion and financial reporting: A possible explanation for the prevalence of discontinuities in reported earnings	4
Editorial Board	4
Vol. 42, #2, Bios.	4
The JOBS Act and IPO issuance rate	4
Firm-level political risk and earnings opacity	3
Do corporate taxes affect employee welfare? Evidence from workplace safety	3
Editorial for the special issue on auditing and public policy in China	3
Labor skill and accounting conservatism	3
GDP manipulation, political incentives, and earnings management	3
Interim restatements and the audit engagement	3
Shifting from the incurred to the expected credit loss model and stock price crash risk	3
Spillover effects in mandatory environmental reporting	3
The effect of disclosure committees on non-GAAP reporting quality	3
Employment quality and 10-K report readability	3
Management earnings forecast and financial statement complexity	3
Why bigger is not stronger? A perspective on auditor groups and audit quality	3
How do investors perceive corporate general counsel? The role of monitoring and advising demand	3
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	3
The mandatory audit partner rotation policy and cost of debt	3
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	3
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	3
Can third-party online sales disclosure help reduce earnings management? Evidence from China	3
Editorial Board	3
Code of ethics quality and audit fees	3
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	3
Editorial Board	2
Has the FINRA Rule 2242 been successful in enhancing the quality of debt reports issued by sell-side analysts?	2
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	2
Corporate social responsibility and classification shifting	2
Quality choices in corporate social responsibility reporting under heterogeneous investor preferences	2
The impact of financial reporting flexibility on auditor risk judgement: Evidence from the implementation of FIN 46R	2
The impact of capping the SALT deduction on municipal bond pricing	2
Political costs and corporate tax avoidance: Evidence from sin firms	2
The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management	2
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	2
To tell or not to tell? Examining voluntary disclosure of customers’ identities under capital market pressure	2
Bridging the gap: A study of government suppliers' reporting practices	2
PCAOB international inspection access and debt contracting: Evidence from American Depositary Receipt firms	2
The smart money is in cash? Financial literacy and liquid savings among U.S. families	2
Could financial education be a universal social policy? A simulation of potential influences on inequality levels	2
Tone management and stock price crash risk	2
The AOCI filter removal and bank lending in times of stress	2
Birds of a feather flock together: Institutional investors with disciplinary history and financial reporting	2
Cybersecurity risk governance and companies’ cybersecurity risk disclosures in their 10-K filings	2
Too much of a good thing? Mandatory risk disclosure and corporate innovation	2
Editorial for the special issue on accounting and personal finance in the Journal of Accounting and Public Policy	2
Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?	2