OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting and Public Policy 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 2022-05-01 to 2026-05-01.)

Article	Citations
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	58
Vol. 41, #2 Bios	56
Vol. 41, #5, Bios	35
Product advertising and financial analyst forecasts	35
Vol. 42, #1, Bios	35
Are climate scenario analysis disclosures valued by investors?	31
Going-concern CAM disclosures: An intermediate-level warning for financial distress	30
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	29
Dancing in Shackles: Clawback and corporate innovation	27
Firms’ discretion in the option exercise price adjustments during spinoffs	24
Consequences of earnings management triggered by delisting regulation: Evidence in China	24
The usefulness of accrual-based surpluses in the Canadian public sector	23
Earnings management upon a sovereign downgrade: International evidence	22
Financial information, spillovers, and innovation performance	20
Does it pay to pray? Religious nonprofits and funding	20
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	18
Environmental and university opportunity factors and CPA exam performance	18
Vol. 41, #6, Bios	17
Exploring corporate geopolitical risk exposure — a heterogeneous geographic segment perspective	17
Using relevant headings in risk factor disclosures: What is the impact on information processing?	17
Auditors’ sensitivity to business risk under business risk auditing	16
Public country-by-country reporting and corporate social responsibility: an analysis of European multinational banks	15
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	14
Earnings management with cash flow hedge accounting	14
Political grammars of justification and cost-benefit analysis in SEC rulemaking	14

Financial reporting and corporate political connections: An analytical model of interactions	13
Comparability over time: XBRL tag changes and analyst forecast behavior	13
An evaluation of root cause analysis use by internal auditors	13
Options trading and corporate debt structure	12
Public and private enforcement of non-GAAP reporting	12
A study of anti-hedge policies: determinants and consequences	12
Local peers and corporate reporting behavior	12
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing	11
The shadows of politicians with prior CEO experience: Evidence from corporate investment efficiency in China	11
Editorial for the special issue on professional judgment in accounting and auditing decisions	11
WSJ reporting of price-to-earnings ratios and attention to earnings	11
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	11
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	11
Is risk disclosure in banks’ pillar 3 reporting informative? Analyzing tone consistency with annual reports	11
Clawback provisions and insider trading profits	11
Shareholders’ tax incentives and changes in the organizational form of foreign operations	10
Disclosure policy for relative performance indicators under product market competition	10
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	10
Regulatory fragmentation and internal control weaknesses	9
Editorial Board	9
Who participates in corporate income tax consolidation?: Evidence from Japan	9
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	9
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	9
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	9
A concave relation between equity-based incentives and misreporting	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
Managerial overconfidence and classification shifting	8
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	8
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	8
Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom	8
Does writing down goodwill imperil a CEO’s job?	7
Management of operating cash flows before and after the scandals in the early 2000s: An examination of meeting or beating analyst cash flow forecasts*	7
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	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 effects of local newspaper closures on nonprofits’ executive compensation	7
Firm-level political risk and income smoothing	7
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	7
Determinants and market consequences of audit partner changes after restatements	7
Management participation during university audit committee meetings and internal control disclosures: evidence from audit committee minutes	7
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	6
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	6
How does auditor planning materiality affect audit pricing of fair values and external valuation?	6
Do IPOs bear more severe legal consequences of accounting misstatements?	6
Balancing growth and security: Exploring the impact of growth opportunities on cybersecurity breaches	6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	6
The SEC revolving door and comment letters	6
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	6

The impact of joint provision of audit and tax services on the advice of tax professionals	6
Short sellers and insider trading profitability: A natural experiment	6
Does the tax deductibility of interest affect financial reporting?	6
Do regulators’ random inspections have “teeth”? Evidence from the valuation of corporate cash holdings	6
Editorial Board	6
Editorial Board	6
Director media experience, news coverage, and analyst information processing	6