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 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
The usefulness of accrual-based surpluses in the Canadian public sector	26
Vol. 41, #2 Bios	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
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
Political grammars of justification and cost-benefit analysis in SEC rulemaking	16
Vol. 41, #6, Bios	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
Financial reporting and corporate political connections: An analytical model of interactions	13
Public and private enforcement of non-GAAP reporting	13
An evaluation of root cause analysis use by internal auditors	12
Local peers and corporate reporting behavior	12

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
Options trading and corporate debt structure	11
WSJ reporting of price-to-earnings ratios and attention to earnings	11
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
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
“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
Firm-level political risk and income smoothing	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
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
Managerial overconfidence and classification shifting	8
How does auditor planning materiality affect audit pricing of fair values and external valuation?	8
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
Does the tax deductibility of interest affect financial reporting?	7
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
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
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
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