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 2020-11-01 to 2024-11-01.)

Article	Citations
The impact of climate risk on earnings management: International evidence	69
How do corporate political connections influence financial reporting? A synthesis of the literature	42
Information system and corporate income tax enforcement: Evidence from China	39
Gender diversity and financial statement fraud	37
Corporate site visits and earnings management	36
Economic policy uncertainty and analysts’ forecast characteristics	29
Economic policy uncertainty and financial statement comparability	29
How do auditors respond to low annual report readability?	28
The trust-control nexus in public private partnership (PPP) contracts	25
Audit fee lowballing: Determinants, recovery, and future audit quality	22
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	21
Blockchain and other distributed ledger technologies: Where is the accounting?	21
The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO	20
Media attention and regulatory efficiency of corporate violations: Evidence from China	19
Exploring investor views on accounting for R&D costs under IAS 38	18
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	18
Social trust and internal control extensiveness: Evidence from China	18
Political costs and corporate tax avoidance: Evidence from sin firms	17
Stock market openness and analyst forecast bias	16
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	16
Optimal internal control regulation: Standards, penalties, and leniency in enforcement	16
Corporate governance and stock performance: The case of COVID-19 crisis	15
The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam	15
GDP manipulation, political incentives, and earnings management	15
How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency	14

Political interventions in state-owned enterprises: The corporate governance failures of a European airline	14
Covid-19 pandemic, a catalyst for aggressive earnings management by banks?	14
Non-performing loans and the cost of deleveraging: The Italian experience	13
Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate	11
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	11
Excess insider control and corporate social responsibility: Evidence from dual-class firms	11
Show me the money-cut: Shareholder dividend suspensions and voluntary CEO pay cuts during the COVID pandemic	11
When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance	11
The price of sinful behavior window dressing: Cultural embeddedness on cigarette packages and financial reporting quality	11
Major government customers and stock price crash risk	11
Are required SEC proxy disclosures about the board’s role in risk oversight substantive?	10
Does banking deregulation affect accounting conservatism?	10
The effect of government industrial policies on corporate accounting conservatism	9
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	9
Minimum wages and non-listed firm’s earnings management: Evidence from a geographic discontinuity design	9
Corporate social responsibility and classification shifting	9
Chief financial officer co-option and tax avoidance in European listed firms	9
Client influence and auditor independence revisited: Evidence from auditor resignations	8
Financial statement users’ institutional logic	8
Financial reporting quality effects of imposing (gender) quotas on boards of directors	8
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients	8
Accounting and finance literacy and entrepreneurship: An exploratory study	8
Institutional investor inattention and audit quality	8
Tone management and stock price crash risk	7
Are more able managers good future tellers? Learning from Japan	7
Do seasoned industry specialists provide higher audit quality? A re-examination	7
U.S. Audit partner identification and auditor reporting	7
The costs and benefits of retirement policies at U.S. audit firms	7
Business school education, motivation, and young adults' stock market participation☆	7
Terrorism activities and long-term annual management forecasts	6
Downlistings in European exchange-regulated markets: The role of enforcement	6
Code of ethics quality and audit fees	6
Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets	6
Hedge fund activism, CEO turnover and compensation	6
Information demand during the COVID-19 pandemic	6
How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange	6
Changes in corporate cybersecurity risk disclosures after SEC comment letters	6
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis	6
IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs	6
Are outside directors with greater board tenure valuable? Evidence from the last credit crisis	6
Board generational cohorts, gender diversity and corporate environmental and social disclosures: Evidence from China	6
Can third-party online sales disclosure help reduce earnings management? Evidence from China	6
Market reaction to quantitative and qualitative order backlog disclosures	6
Determinants and consequences of noncompliance with the 2013 COSO framework	5
Determinants of audit report modifications in Finnish municipalities	5
Analyst reputation and management earnings forecasts	5
Dancing in Shackles: Clawback and corporate innovation	5
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?	5
Restrictions on managerial outside job opportunities and corporate tax policy: Evidence from a natural experiment	5
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	5

Gender equity in public accounting: Evidence from single audit partner and director engagement leaders	5
Do conventional financial disclosures matter in alternative financing? Evidence from equity crowdfunding	5
The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume	5
Short sellers and insider trading profitability: A natural experiment	5
The relative and incremental value relevance of goodwill before and after SFAS No. 142	5