OOIR: Observatory of International Research

Papers

(The TQCC of Asia-Pacific Journal of Accounting & Economics is 2. 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
Disclosure tone, corporate governance and firm value: evidence from Egypt	17
Academic independent directors and corporate fraud: evidence from China	11
The effect of audit partner style on financial statement comparability	11
Female directors, R&D activities and firms’ investment efficiency: evidence from China	11
Corporate social responsibility: opportunistic behavior under earnings management?	10
Internal audit findings, audit committees, and firm performance evidence from UK	10
Debt finance and environmental performance of heavily polluting companies in China: the perspective of the green credit guideline policy	10
Can financial analysts constrain real earnings management in emerging markets? Evidence from China	8
The effect of financial literacy on rural households insurance participation: evidence from farmers in southwest China	8
Population aging and corporate innovation: evidence from China	8
The role of communist party branch in employment protection: evidence from Chinese private firms	8
The impact of foreign direct investment on local entrepreneurship: blessing or curse?	7
Auditor career concerns, audit fees and audit quality	6
Corruption culture and corporate social responsibility: evidence from China	6
Impact of TBT and SPS measures on domestic value-added exports: evidence from the United States	5
Economic policy uncertainty and corporate cash holdings: the mechanism of capital expenditures	5
Signing auditors’ experience and client investment efficiency	5
GDP manipulation and environmental information disclosure: evidence from China	5
Corporate social responsibility and endogenous competition structure in an industry composed of asymmetric firms with managerial delegation	4
Comment letter regulation and stock price synchronicity: evidence from China	4
Bank competition and corporate financialization: evidence from China	4
Digital transformation and financing constraints of SMEs: evidence from China	4
Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan	4
Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China	4
Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality	4

The negative corporate governance impact of distracted shareholders: evidence from value of cash holdings	3
Learning by P2P bidding	3
Pilot CEOs and tax avoidance: evidence from machine learning methods	3
Does a firm have to be socially responsible to become a target in cross-border M&As: evidence from China	3
CSR, vertical bargaining and cost pass-through	3
M&A compensation commitment and stock price crash risk: evidence from China	3
The effect of government intervention on the resource misallocation in innovation: ownership differences	3
CEOs’ secretarial experience and MD&A disclosure quality: a study based on textual analysis	3
Do internet stock message boards influence firm value? evidence from China	3
Military experience and corporate social responsibility: evidence from china	2
Economic policy uncertainty, audit quality, and earnings manipulation	2
Research on effects of integration of primary, secondary, and tertiary industries in rural areas of developing countries: an approach of rural capital subsidies	2
Employee quality and stock price crash risk	2
Impacts of credit constraints on innovation propensity and innovation performance: evidence from China and India	2
Board reforms and audit fees: international evidence	2
Does increasing the QFII quota promote Chinese institutional investors to drive ESG?	2
Corporate cash holdings under Sino-US trade conflict: evidence from China	2
The effect of SFAS 158 on the mispricing of pension plan funding	2
Financing Constraints, Other People’s Money Strategy, and Enterprise Innovation	2
Managerial academic experience and tone management: evidence from China	2
Complex ownership, contract enforcement, creditor rights, and leverage	2
Time-varying effects of the gold price and the oil price on imports in Turkey	2
Board centrality and investment efficiency	2
The effect of mandatory corporate social responsibility on firm’s cash holdings	2
Market-based Financing Reforms and Shareholder Valuations: event Study Evidence from the Chinese Sci-Technology Innovation Board	2
Employee education level and real earnings management: evidence from China	2
Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency: a comparison of Australian and Chinese listed firms	2
Board of directors and earnings management: conventional and Islamic banks	2
Predicting stock returns with financial ratios: A new methodology incorporating machine learning techniques to beat the market	2
Executive extraversion and voluntary disclosure: evidence from management earnings forecasts	2
Financial comment letters, geographic proximity and audit quality	2
Do charitable auditors deliver better audit quality? Evidence from Chinese CPAs	2