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 2021-08-01 to 2025-08-01.)

Article	Citations
The usefulness of accrual-based surpluses in the Canadian public sector	59
Vol. 41, #2 Bios	45
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	39
Vol. 42, #1, Bios	34
Vol. 41, #5, Bios	34
Does it pay to pray? Religious nonprofits and funding	28
Dancing in Shackles: Clawback and corporate innovation	25
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	24
Product advertising and financial analyst forecasts	24
Major government customers and stock price crash risk	24
Firms’ discretion in the option exercise price adjustments during spinoffs	24
Consequences of earnings management triggered by delisting regulation: Evidence in China	23
Are climate scenario analysis disclosures valued by investors?	21
Earnings management upon a sovereign downgrade: International evidence	21
Vol. 41, #6, Bios	19
Environmental and university opportunity factors and CPA exam performance	18
Using relevant headings in risk factor disclosures: What is the impact on information processing?	18
Financial information, spillovers, and innovation performance	16
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	16
Political grammars of justification and cost-benefit analysis in SEC rulemaking	16
Auditors’ sensitivity to business risk under business risk auditing	16
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	15
Options trading and corporate debt structure	14
Financial reporting and corporate political connections: An analytical model of interactions	14
Income shifting and U.S. international trade in goods statistics	14

An evaluation of root cause analysis use by internal auditors	13
Local peers and corporate reporting behavior	13
Public and private enforcement of non-GAAP reporting	13
Shareholders’ tax incentives and changes in the organizational form of foreign operations	12
WSJ reporting of price-to-earnings ratios and attention to earnings	12
Editorial Board	12
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	12
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?	11
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	11
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	11
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	11
Clawback provisions and insider trading profits	11
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	10
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing	10
Editorial Board	9
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	9
A concave relation between equity-based incentives and misreporting	9
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	9
Does writing down goodwill imperil a CEO’s job?	9
Regulatory fragmentation and internal control weaknesses	9
The effects of local newspaper closures on nonprofits’ executive compensation	9
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	9
Firm-level political risk and income smoothing	9
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
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	8
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
Who participates in corporate income tax consolidation?: Evidence from Japan	8
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	8
Do IPOs bear more severe legal consequences of accounting misstatements?	7
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	7
How does auditor planning materiality affect audit pricing of fair values and external valuation?	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
Managerial overconfidence and classification shifting	7
Excess insider control and corporate social responsibility: Evidence from dual-class firms	7
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	7
Determinants and market consequences of audit partner changes after restatements	7
Earnings management by banks through loan loss provisioning during downturns	7
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	7
The SEC revolving door and comment letters	7
Editorial Board	6
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	6
Narrative R&D disclosure and insider trading profitability: Evidence from China	6
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	6
Editorial Board	6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
Short sellers and insider trading profitability: A natural experiment	6
Editorial Board	6

Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	6
The impact of joint provision of audit and tax services on the advice of tax professionals	6
Editorial Board	6
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	5
Misstatement verifiability and managers’ earnings warning decisions	5
Gender diversity and financial statement fraud	5
IFRS 7 adoption and bank risk taking	5
Executive compensation horizon incentives, performance targets, and auditor risk assessment	5
Initial evidence on the content and market implications of stablecoin reserve reporting	5
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	5
Resisting institutionalized corruption: The case of public audit in Nigeria	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?	4
Editorial Board	4
Financial reporting quality effects of imposing (gender) quotas on boards of directors	4
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	4
Do public disclosures of investments in tax planning attract monitoring by tax authorities?	4
Window dressing on bank problem loans: Evidence from natural disaster responses	4
Loss aversion and financial reporting: A possible explanation for the prevalence of discontinuities in reported earnings	4
The JOBS Act and IPO issuance rate	4
Press freedom and stock price crash risk	4
Voluntary versus mandatory disclosure of liability insurance coverage limit	4
Auditors’ hometown ties and audit quality	4
Media attention and regulatory efficiency of corporate violations: Evidence from China	4
Are audit partners’ compensation and audit quality related to their consulting revenues?	4
Support for pension reforms: What is the role of financial literacy and pension knowledge?	4
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	4
Vol. 42, #2, Bios.	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
Editorial Board	4
Editorial Board	4
Information demand during the COVID-19 pandemic	4
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market	4
Market reaction to quantitative and qualitative order backlog disclosures	3
Labor skill and accounting conservatism	3
Vol. 40, #5 Biographies	3
The mandatory audit partner rotation policy and cost of debt	3
Effective board monitoring over earnings reports and forecasts: Evidence from CFO outside director appointments	3
Creditor enforcement and accounting quality: A natural experiment	3
Employment quality and 10-K report readability	3
Management earnings forecast and financial statement complexity	3
GDP manipulation, political incentives, and earnings management	3
Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences	3
Shifting from the incurred to the expected credit loss model and stock price crash risk	3
Do corporate taxes affect employee welfare? Evidence from workplace safety	3
Access to IT-Capable employees and the relevance of financial information	3
The effect of disclosure committees on non-GAAP reporting quality	3
Managerial discretion and the comparability of fair value estimates	3
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	3
Can third-party online sales disclosure help reduce earnings management? Evidence from China	3
Why bigger is not stronger? A perspective on auditor groups and audit quality	3
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	3
Credit refinancing and corporate tax avoidance	3
Editorial for the special issue on auditing and public policy in China	3
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	3
Firm-level political risk and earnings opacity	2
Political costs and corporate tax avoidance: Evidence from sin firms	2
Editorial Board	2
To tell or not to tell? Examining voluntary disclosure of customers’ identities under capital market pressure	2
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?	2
PCAOB international inspection access and debt contracting: Evidence from American Depositary Receipt firms	2
Could financial education be a universal social policy? A simulation of potential influences on inequality levels	2
The impact of investment banks going public on underwriting behavior: Evidence from IPO clients’ earnings management	2
Editorial for the special issue on accounting and personal finance in the Journal of Accounting and Public Policy	2
Code of ethics quality and audit fees	2
How do investors perceive corporate general counsel? The role of monitoring and advising demand	2
Editorial Board	2
Too much of a good thing? Mandatory risk disclosure and corporate innovation	2
The smart money is in cash? Financial literacy and liquid savings among U.S. families	2
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	2
The impact of capping the SALT deduction on municipal bond pricing	2
The impact of financial reporting flexibility on auditor risk judgement: Evidence from the implementation of FIN 46R	2
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	2
Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?	2
Tone management and stock price crash risk	2
Limits of private firms’ disclosure avoidance – Evidence from enforcing financial statements publication in Germany	2
Quality choices in corporate social responsibility reporting under heterogeneous investor preferences	2
Corporate social responsibility and classification shifting	2
The AOCI filter removal and bank lending in times of stress	2