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 2021-05-01 to 2025-05-01.)

Article	Citations
The usefulness of accrual-based surpluses in the Canadian public sector	54
Vol. 41, #2 Bios	46
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	35
Consequences of earnings management triggered by delisting regulation: Evidence in China	35
Vol. 42, #1, Bios	34
Vol. 41, #5, Bios	33
Does it pay to pray? Religious nonprofits and funding	32
Major government customers and stock price crash risk	26
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	25
Dancing in Shackles: Clawback and corporate innovation	23
Firms’ discretion in the option exercise price adjustments during spinoffs	23
Product advertising and financial analyst forecasts	23
Are climate scenario analysis disclosures valued by investors?	23
Using relevant headings in risk factor disclosures: What is the impact on information processing?	22
Vol. 41, #6, Bios	22
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	21
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China	21
Political grammars of justification and cost-benefit analysis in SEC rulemaking	20
Financial information, spillovers, and innovation performance	19
Environmental and university opportunity factors and CPA exam performance	18
Auditors’ sensitivity to business risk under business risk auditing	16
Options trading and corporate debt structure	15
Editorial Board	15
An evaluation of root cause analysis use by internal auditors	15
Local peers and corporate reporting behavior	14

Income shifting and U.S. international trade in goods statistics	14
Financial reporting and corporate political connections: An analytical model of interactions	13
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws	12
Clawback provisions and insider trading profits	12
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff	12
Editorial Board	12
WSJ reporting of price-to-earnings ratios and attention to earnings	11
Editorial Board	11
Shareholders’ tax incentives and changes in the organizational form of foreign operations	11
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?	11
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?	11
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry	11
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability	11
Corporate site visits and earnings management	10
Regulatory fragmentation and internal control weaknesses	10
Earnings management by banks through loan loss provisioning during downturns	9
Who participates in corporate income tax consolidation?: Evidence from Japan	9
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis	9
Audit fee lowballing: Determinants, recovery, and future audit quality	9
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery	9
Managerial overconfidence and classification shifting	8
Firm-level political risk and income smoothing	8
A concave relation between equity-based incentives and misreporting	8
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union	8
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags	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
Do conventional financial disclosures matter in alternative financing? Evidence from equity crowdfunding	8
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts	8
The Journal of Accounting and Public Policy at 40: A bibliometric analysis	7
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	7
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	7
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	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
The SEC revolving door and comment letters	7
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	7
Does writing down goodwill imperil a CEO’s job?	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
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
Editorial Board	6
Editorial Board	6
Narrative R&D disclosure and insider trading profitability: Evidence from China	6
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	6
Editorial Board	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
Do IPOs bear more severe legal consequences of accounting misstatements?	6

Misstatement verifiability and managers’ earnings warning decisions	5
Aggregate accounting research and development expenditures and the prediction of real gross domestic product	5
IFRS 7 adoption and bank risk taking	5
Gender diversity and financial statement fraud	5
Initial evidence on the content and market implications of stablecoin reserve reporting	5
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	5
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China	5
Changes in corporate cybersecurity risk disclosures after SEC comment letters	5
Resisting institutionalized corruption: The case of public audit in Nigeria	5
Editorial Board	5
How does mandated sustainability disclosure about conflict minerals affect supply chain finance?	5
Media attention and regulatory efficiency of corporate violations: Evidence from China	5
Executive compensation horizon incentives, performance targets, and auditor risk assessment	5