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 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. 41, #5, Bios	34
Vol. 42, #1, 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

Public and private enforcement of non-GAAP reporting	13
An evaluation of root cause analysis use by internal auditors	13
Local peers and corporate reporting behavior	13
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	12
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
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
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
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
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
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
Editorial Board	6
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