OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting and Public Policy is 5. 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 2020-04-01 to 2024-04-01.)

Article	Citations
Conditional conservatism and the limits to earnings management	39
How do corporate political connections influence financial reporting? A synthesis of the literature	37
The impact of climate risk on earnings management: International evidence	36
Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality?	34
Corporate site visits and earnings management	32
Information system and corporate income tax enforcement: Evidence from China	30
CEO political ideologies and auditor-client contracting	28
Ownership structure and real earnings management: Evidence from China	26
Gender diversity and financial statement fraud	25
The trust-control nexus in public private partnership (PPP) contracts	23
Two tales of earnings management with short sales deregulation	23
Economic policy uncertainty and financial statement comparability	22
Abnormal disclosure tone and going concern modified audit reports	22
Economic policy uncertainty and analysts’ forecast characteristics	21
How do auditors respond to low annual report readability?	21
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	16
Audit fee lowballing: Determinants, recovery, and future audit quality	15
Optimal internal control regulation: Standards, penalties, and leniency in enforcement	15
Blockchain and other distributed ledger technologies: Where is the accounting?	14
Exploring investor views on accounting for R&D costs under IAS 38	13
Operating cash flow opacity and stock price crash risk	13
Political costs and corporate tax avoidance: Evidence from sin firms	13
Social trust and internal control extensiveness: Evidence from China	13
Conditional conservatism and trade credit during the global financial crisis	12
Non-performing loans and the cost of deleveraging: The Italian experience	12

Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	12
The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO	12
Stock market openness and analyst forecast bias	12
The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam	11
Public family businesses and corporate social responsibility assurance: The role of mimetic pressures	11
Political interventions in state-owned enterprises: The corporate governance failures of a European airline	11
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	10
Estimating the potential impact of requiring a stand-alone board-level risk committee	10
Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate	10
Media attention and regulatory efficiency of corporate violations: Evidence from China	10
Show me the money-cut: Shareholder dividend suspensions and voluntary CEO pay cuts during the COVID pandemic	10
Corporate governance and stock performance: The case of COVID-19 crisis	10
Are required SEC proxy disclosures about the board’s role in risk oversight substantive?	9
GDP manipulation, political incentives, and earnings management	9
Risk disclosure noncompliance	9
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	9
Financial statement users’ institutional logic	8
The price of sinful behavior window dressing: Cultural embeddedness on cigarette packages and financial reporting quality	8
The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness	8
When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance	8
Major government customers and stock price crash risk	8
Are more able managers good future tellers? Learning from Japan	7
Chief financial officer co-option and tax avoidance in European listed firms	7
U.S. Audit partner identification and auditor reporting	7
Information demand during the COVID-19 pandemic	6
Understanding accounting discretion in China: An analysis of fair value reporting for investment property	6
Excess insider control and corporate social responsibility: Evidence from dual-class firms	6
Are outside directors with greater board tenure valuable? Evidence from the last credit crisis	6
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	6
Covid-19 pandemic, a catalyst for aggressive earnings management by banks?	6
Does banking deregulation affect accounting conservatism?	6
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	6
Hedge fund activism, CEO turnover and compensation	5
Accounting and finance literacy and entrepreneurship: An exploratory study	5
Institutional investor inattention and audit quality	5
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Standard-setting in auditing: Insights from PCAOB inspections	5
Gender equity in public accounting: Evidence from single audit partner and director engagement leaders	5
Determinants and consequences of noncompliance with the 2013 COSO framework	5
Financial reporting quality effects of imposing (gender) quotas on boards of directors	5
How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange	5
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	5
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients	5
Corporate social responsibility and classification shifting	5
The effect of government industrial policies on corporate accounting conservatism	5
Minimum wages and non-listed firm’s earnings management: Evidence from a geographic discontinuity design	5
Downlistings in European exchange-regulated markets: The role of enforcement	5
Business school education, motivation, and young adults' stock market participation☆	5