OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Accounting and Public Policy is 4. 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 2021-02-01 to 2025-02-01.)

Article	Citations
Employment quality and 10-K report readability	72
Creditor enforcement and accounting quality: A natural experiment	41
Editorial Board	39
Vol. 41, #2 Bios	29
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency	28
The effect of small audit firms’ failure to remediate the PCAOB’s quality control criticisms on audit market segmentation	23
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost	22
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?	21
Theoretical analysis of non-deductible expenses: Implications for the design of compensation contracts	21
Vol. 42, #1, Bios	20
Gender equity in public accounting: Evidence from single audit partner and director engagement leaders	20
Market reaction to quantitative and qualitative order backlog disclosures	18
Editorial Board	18
Bios Vol. 40, #2	17
Does it pay to pray? Religious nonprofits and funding	17
Firms’ discretion in the option exercise price adjustments during spinoffs	16
SEC confidential treatment and regulatory filing reviews	16
Editorial Board	16
Vol. 41, #5, Bios	15
How do auditors respond to low annual report readability?	14
Consequences of earnings management triggered by delisting regulation: Evidence in China	14
Editorial for the special issue on auditing and public policy in China	14
The usefulness of accrual-based surpluses in the Canadian public sector	11
On the effort-saving effect of audit committee–auditor interlocking	11
The relative and incremental value relevance of goodwill before and after SFAS No. 142	11

Is the mispricing of bank earnings related to financial regulation uncertainty?	11
Managerial discretion and the comparability of fair value estimates	11
Dancing in Shackles: Clawback and corporate innovation	11
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency	10
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system	10
Excess insider control and corporate social responsibility: Evidence from dual-class firms	9
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy	9
The SEC revolving door and comment letters	9
Economic policy uncertainty and analysts’ forecast characteristics	9
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients	8
Do mandatory risk factor disclosures reduce stock price crash risk?	8
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy	8
Do corporate taxes affect employee welfare? Evidence from workplace safety	8
Major government customers and stock price crash risk	8
Do media connections help? Evidence from IPO pricing in China	8
Blockchain adoption and corporate financial reporting quality	7
Attention to corporate disclosure and earnings Management: Evidence from downloads of SEC filings	7
The effect of disclosure committees on non-GAAP reporting quality	7
Government spending and CEO equity incentives: Evidence from changes in U.S. Senate committee chairs	7
Economic consequences of expanding sales tax nexus: Evidence from stock price reactions to the Wayfair decision	7
Using relevant headings in risk factor disclosures: What is the impact on information processing?	7
An unintended consequence of raising public environmental awareness: Evidence from the release of the environmental documentary “Under the Dome” on earnings management	7
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2	7
Vol. 41, #6, Bios	6
Editorial Board	6
Financial statement users’ institutional logic	6
An examination of the influence of mutual CFO/audit firm tenure on audit quality	6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight	6
The impact of accelerating 20-F filing	6
The effect of disclosing audit quality control deficiencies on non-audit tax services: Evidence from Deloitte’s 2007 PCAOB Part II inspection report	6
Editorial Board	6
Editorial Board	6
Editorial Board	6
Narrative R&D disclosure and insider trading profitability: Evidence from China	5
Taxes and the growth in mutual funds: Evidence from OBRA 93	5
Do IPOs bear more severe legal consequences of accounting misstatements?	5
Management earnings forecast and financial statement complexity	5
Short sellers and insider trading profitability: A natural experiment	5
Payments in lieu of taxes (PILOTs): How characteristics of requests for PILOTs impact nonprofits’ fairness perceptions and likelihood of compliance	5
Are more able managers good future tellers? Learning from Japan	5
Labor skill and accounting conservatism	5
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990	5
Editorial Board	5
Political interventions in state-owned enterprises: The corporate governance failures of a European airline	5
GDP manipulation, political incentives, and earnings management	5
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment	4
Board liability for cyberattacks: The effects of a prior attack and implementing the AICPA’s cybersecurity framework	4
Business school education, motivation, and young adults' stock market participation☆	4
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	4
Fiscal-audit separation and government disclosure quality	4

To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China	4
Environmental and university opportunity factors and CPA exam performance	4
Blockchain and other distributed ledger technologies: Where is the accounting?	4
Bank earnings management and performance reporting of comprehensive income	4
CEO turnovers due to poor industry performances: An examination of the boards’ retention criteria	4
Financial information, spillovers, and innovation performance	4
Opaque auditor dismissal disclosures: What does timing reveal that disclosures do not?	4
Political grammars of justification and cost-benefit analysis in SEC rulemaking	4
Auditors’ sensitivity to business risk under business risk auditing	4
Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?	4