OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Contemporary Accounting & Economics is 1. 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 2022-01-01 to 2026-01-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	29
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks	26
Housing prices and labor cost stickiness: Evidence from China	22
CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions	22
Does key audit matters (KAMs) disclosure affect corporate financialization?	21
Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation	21
The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China	21
Creditor rights and innovation: evidence from a quasi-natural experiment	19
Selective optimism of analysts affiliated with mutual funds	17
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	15
Expanded auditor’s reports and voluntary disclosure	15
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	13
Institutional investor horizons, information environment, and firm financing decisions	11
Carbon emission trading scheme and firm debt financing	11
Executive-level internal governance and tax planning	10
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	10
Financial reporting quality and investment efficiency: The role of strategic alliances	10
Editorial Board	10
Editorial Board	9
Does air pollution matter for audit process and audit outcomes? Evidence from China	9
Redacted disclosure and analysts’ weighting of information	8
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	8
Institutional investors’ site visits and corporate employment decision-making	8
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality	8
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	7

Seeing is believing: Director accounting enforcement experience and financial reporting quality	7
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	7
Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?	6
The communicative value of key audit matters in M&As: The effect of performance commitments	6
Editorial Board	6
Investigating the joint effect of competitive strategies and pay gap on ESG performance	6
Risk management committees and readability of risk management disclosure	5
A robust model to estimate a firm’s average economic return	5
Editorial Board	5
When major customers matter: customer concentration and ESG rating disagreement	5
Aggressive CEOs and bank mergers and acquisitions	5
Pretending to be sustainable: Is ESG disparity a symptom?	4
Place attachment, audit pricing and audit quality	4
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market	4
Do integrated report readability and tone convey value relevant information? International evidence	4
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	4
Perpetual securities and stock prices: Korean evidence	4
Does diverse tax planning reduce tax risk?	3
Caste affiliation and M&A transactions in India	3
Executive compensation stickiness, social trust and enterprise innovation	3
Editorial Board	3
With happy we are more productive: Evidence from total factor productivity	3
Government fiscal stress and firms’ choice of affiliates	3
The capital market consequences of the regulator-led minority shareholder: Evidence from China	3
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	3
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	3
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital	3
Annual report readability and equity mispricing	3
The impact of product recalls on Non-GAAP reporting decisions	2
Proving their mettle: Managerial ability and firm performance in trying times	2
CEO power and annual report reading difficulty	2
Pay inequality and firm performance	2
Organizational form and access to capital: The role of regulatory interventions	2
Corporate social responsibility committees and the use of corporate social responsibility assurance services	2
Fraudulent financial reporting in China: Evidence from corporate renaming	2
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	2
Editorial Board	2
Managerial ability and debt maturity	2
Cultural tightness and accounting conservatism	2
CEO tenure and labor investment efficiency	2
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	2
The impact of top management team incentive dispersion on Non-GAAP reporting	2
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	2
Corporate carbon reduction and tax avoidance: International evidence	2
Corrigendum to “Geographically dispersed signing auditors and audit quality” [J Contemp. Account. Econ. 21(3) (2025) 100493]	1
Managerial ability and supply chain power	1
CEO regulatory focus and management earnings forecasts	1
Editorial Board	1
The bright side of staggered boards: Evidence from labor investment efficiency	1
Role of corporate governance in moderating the risk-return paradox: Cross country evidence	1

Acquirers’ top legal executives and merger and acquisition outcomes	1
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	1
Goodwill or “No-will”: Hubris in the tone at the top	1
Uncertain tone, asset volatility and credit default swap spreads	1
Key audit matters and insider trading profitability: Evidence from China	1
Analysts’ revenue forecasts and discretionary revenues	1
Organisation capital: A key asset for mitigating firm-level climate change exposure	1
Geographically dispersed signing auditors and audit quality	1
Shared auditors, social trust, and relationship-specific investment in the supply chain	1
Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism	1
CPA exam score and auditors’ salaries	1
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	1
Corporate governance, compensation mechanisms, and voluntary disclosure of carbon emissions: Evidence from Korea	1
Editorial Board	1
Covenant violation concern and investors’ pricing of Level 3 fair value adjustments	1