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 2022-08-01 to 2026-08-01.)

Article	Citations
Vol. 41, #5, Bios	39
Vol. 42, #1, Bios	37
Going-concern CAM disclosures: An intermediate-level warning for financial distress	36
Product advertising and financial analyst forecasts	36
Earnings management upon a sovereign downgrade: International evidence	34
Firms’ discretion in the option exercise price adjustments during spinoffs	32
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	28
The usefulness of accrual-based surpluses in the Canadian public sector	25
Are climate scenario analysis disclosures valued by investors?	25
Accounting-employee flows and financial reporting quality	23
Consequences of earnings management triggered by delisting regulation: Evidence in China	23
Environmental and university opportunity factors and CPA exam performance	22
Exploring corporate geopolitical risk exposure — a heterogeneous geographic segment perspective	21
Vol. 41, #6, Bios	20
Auditors’ sensitivity to business risk under business risk auditing	20
Earnings management with cash flow hedge accounting	19
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	18
Financial information, spillovers, and innovation performance	17
Political grammars of justification and cost-benefit analysis in SEC rulemaking	17
Comparability over time: XBRL tag changes and analyst forecast behavior	16
Using relevant headings in risk factor disclosures: What is the impact on information processing?	16
Public country-by-country reporting and corporate social responsibility: an analysis of European multinational banks	16
Public and private enforcement of non-GAAP reporting	15
Options trading and corporate debt structure	15
Local peers and corporate reporting behavior	15

An evaluation of root cause analysis use by internal auditors	15
A study of anti-hedge policies: determinants and consequences	15
WSJ reporting of price-to-earnings ratios and attention to earnings	14
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	13
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	13
Shareholders’ tax incentives and changes in the organizational form of foreign operations	13
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing	12
Editorial for the special issue on professional judgment in accounting and auditing decisions	12
The shadows of politicians with prior CEO experience: Evidence from corporate investment efficiency in China	12
Disclosure policy for relative performance indicators under product market competition	11
Is risk disclosure in banks’ pillar 3 reporting informative? Analyzing tone consistency with annual reports	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
Editorial Board	11
Empirical implications of a one-size-fits-all deleveraging policy from the perspective of operating cash flow quality	10
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	10
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	10
Does writing down goodwill imperil a CEO’s job?	10
Regulatory fragmentation and internal control weaknesses	10
Firm-level political risk and income smoothing	10
Who participates in corporate income tax consolidation?: Evidence from Japan	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*	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	9
A concave relation between equity-based incentives and misreporting	8
The effects of local newspaper closures on nonprofits’ executive compensation	8
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience	8
Determinants and market consequences of audit partner changes after restatements	8
Managerial overconfidence and classification shifting	8
Management participation during university audit committee meetings and internal control disclosures: evidence from audit committee minutes	8
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	8
Earnings management by banks through loan loss provisioning during downturns	8
Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom	8
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	8
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
How does auditor planning materiality affect audit pricing of fair values and external valuation?	7
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	7
Does the tax deductibility of interest affect financial reporting?	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
The SEC revolving door and comment letters	7
Do regulators’ random inspections have “teeth”? Evidence from the valuation of corporate cash holdings	7
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	7
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	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
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	6
Balancing growth and security: Exploring the impact of growth opportunities on cybersecurity breaches	6
Director media experience, news coverage, and analyst information processing	6

Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
The power and peril of nudging non-compliant firms: A field experiment on tax compliance	6
Executive compensation horizon incentives, performance targets, and auditor risk assessment	6
Media competition and earnings management: evidence from China’s county newspaper conglomeration reform	6
Editorial Board	6
IFRS 7 adoption and bank risk taking	6
Misstatement verifiability and managers’ earnings warning decisions	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