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. 500 papers]. The publications cover those that have been published in the past four years, i.e., from 2019-08-01 to 2023-08-01.)

Article	Citations
Estimating the COVID-19 cash crunch: Global evidence and policy	147
Economic policy uncertainty and corporate cash policy: International evidence	40
Do banks effectively manage their risks? The role of risk governance in the MENA region	31
How do corporate political connections influence financial reporting? A synthesis of the literature	28
Political promotion incentives and within-firm pay gap: Evidence from China	26
Audit market concentration, audit fees, and audit quality: A cross-country analysis of complex audit clients	25
Ownership structure and real earnings management: Evidence from China	23
Conditional conservatism and the limits to earnings management	23
CEO political ideologies and auditor-client contracting	21
The trust-control nexus in public private partnership (PPP) contracts	21
Corporate site visits and earnings management	21
Two tales of earnings management with short sales deregulation	19
Corruption culture and accounting quality	18
Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality?	17
Information system and corporate income tax enforcement: Evidence from China	17
Does sharing the same network auditor in group affiliated firms affect audit quality?	15
Economic policy uncertainty and financial statement comparability	15
How do auditors respond to low annual report readability?	14
The impact of climate risk on earnings management: International evidence	14
Abnormal disclosure tone and going concern modified audit reports	13
Economic policy uncertainty and analysts’ forecast characteristics	12
Gender diversity and financial statement fraud	11
Optimal internal control regulation: Standards, penalties, and leniency in enforcement	11
Political interventions in state-owned enterprises: The corporate governance failures of a European airline	11
Conditional conservatism and trade credit during the global financial crisis	10

Audit fee lowballing: Determinants, recovery, and future audit quality	10
The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam	10
Non-performing loans and the cost of deleveraging: The Italian experience	9
Blockchain and other distributed ledger technologies: Where is the accounting?	9
The effect of financial reporting quality on CEO compensation structure: Evidence from accounting comparability	8
Operating cash flow opacity and stock price crash risk	8
Public family businesses and corporate social responsibility assurance: The role of mimetic pressures	8
Corporate employment, red flags, and audit effort	7
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients	7
Exploring investor views on accounting for R&D costs under IAS 38	7
Estimating the potential impact of requiring a stand-alone board-level risk committee	7
Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate	7
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments	7
Political costs and corporate tax avoidance: Evidence from sin firms	7
Does SEC FRR No. 48 disclosure communicate risk management effectiveness?	7
The price of sinful behavior window dressing: Cultural embeddedness on cigarette packages and financial reporting quality	7
Disclosure tone of the spin-off prospectus and insider trading	7
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters	6
Information demand during the COVID-19 pandemic	6
U.S. Audit partner identification and auditor reporting	6
Financial statement users’ institutional logic	6
Social trust and internal control extensiveness: Evidence from China	6
Stock market openness and analyst forecast bias	6
The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness	6
The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO	6
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?	6
Are required SEC proxy disclosures about the board’s role in risk oversight substantive?	5
Are more able managers good future tellers? Learning from Japan	5
Risk disclosure noncompliance	5
Corporate governance and stock performance: The case of COVID-19 crisis	5
When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance	5
Do seasoned industry specialists provide higher audit quality? A re-examination	4
Show me the money-cut: Shareholder dividend suspensions and voluntary CEO pay cuts during the COVID pandemic	4
Understanding accounting discretion in China: An analysis of fair value reporting for investment property	4
Downlistings in European exchange-regulated markets: The role of enforcement	4
Real effects of governmental accounting standards: Evidence from GASB statement No. 53 – Accounting and financial reporting for derivative instruments	4
Does government report readability matter? Evidence from market reactions to AAERs	4
Determinants and consequences of noncompliance with the 2013 COSO framework	4
Financial reporting quality effects of imposing (gender) quotas on boards of directors	4
How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange	4
Standard-setting in auditing: Insights from PCAOB inspections	4
Group audits: Are audit quality and price associated with the Lead auditor’s decision to accept responsibility?	4
Does banking deregulation affect accounting conservatism?	4
Institutional investor inattention and audit quality	4
Chief financial officer co-option and tax avoidance in European listed firms	4
Excess insider control and corporate social responsibility: Evidence from dual-class firms	4