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 2022-06-01 to 2026-06-01.)

Article	Citations
Enabler or barrier: Impact of patent protection on technology diffusion in China	40
Minority shareholder influence and labor investment efficiency: Evidence from China’s online voting reform	30
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks	29
Does opinion shopping impair auditor independence? Evidence from tax avoidance	28
Housing prices and labor cost stickiness: Evidence from China	26
Does key audit matters (KAMs) disclosure affect corporate financialization?	25
CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions	24
Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation	22
Creditor rights and innovation: evidence from a quasi-natural experiment	18
The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China	16
Selective optimism of analysts affiliated with mutual funds	15
Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings	15
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	15
Expanded auditor’s reports and voluntary disclosure	15
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	14
Impression management in financially distressed firms: Evidence from integrated reporting in Australia	13
Carbon emission trading scheme and firm debt financing	11
Institutional investor horizons, information environment, and firm financing decisions	10
Editorial Board	10
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	10
Editorial Board	9
Executive-level internal governance and tax planning	9
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	8
Financial reporting quality and investment efficiency: The role of strategic alliances	8
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality	8

Redacted disclosure and analysts’ weighting of information	7
Does air pollution matter for audit process and audit outcomes? Evidence from China	7
Institutional investors’ site visits and corporate employment decision-making	7
SEC enforcement and corporate lobbying	6
The impact of judicial independence on the corporate debt financing cost − Empirical evidence from China	6
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	6
Information security management and trade credit: evidence from Chinese listed firms	6
Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?	6
Investigating the joint effect of competitive strategies and pay gap on ESG performance	5
The communicative value of key audit matters in M&As: The effect of performance commitments	5
Seeing is believing: Director accounting enforcement experience and financial reporting quality	5
Editorial Board	5
Editorial Board	4
A robust model to estimate a firm’s average economic return	4
Alternative data and corporate tax avoidance: Evidence from online sales disclosure in China	4
Aggressive CEOs and bank mergers and acquisitions	4
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	4
Risk management committees and readability of risk management disclosure	4
Pretending to be sustainable: Is ESG disparity a symptom?	4
When major customers matter: customer concentration and ESG rating disagreement	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
Annual report readability and equity mispricing	3
Perpetual securities and stock prices: Korean evidence	3
Executive compensation stickiness, social trust and enterprise innovation	3
Place attachment, audit pricing and audit quality	3
Government fiscal stress and firms’ choice of affiliates	3
Editorial Board	3
The capital market consequences of the regulator-led minority shareholder: Evidence from China	3
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	2
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	2
Caste affiliation and M&A transactions in India	2
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	2
Proving their mettle: Managerial ability and firm performance in trying times	2
Corporate carbon reduction and tax avoidance: International evidence	2
CEO power and annual report reading difficulty	2
Pay inequality and firm performance	2
Editorial Board	2
With happy we are more productive: Evidence from total factor productivity	2
Does diverse tax planning reduce tax risk?	2
The impact of product recalls on Non-GAAP reporting decisions	2
How do narcissistic CEOs decide their firms’ debt maturity? An analysis based on the SPIN model	2
The impact of top management team incentive dispersion on Non-GAAP reporting	2
CEO tenure and labor investment efficiency	2
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	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
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	2
Editorial Board	1
Goodwill or “No-will”: Hubris in the tone at the top	1

Analysts’ revenue forecasts and discretionary revenues	1
Role of corporate governance in moderating the risk-return paradox: Cross country evidence	1
The bright side of staggered boards: Evidence from labor investment efficiency	1
Managerial ability and supply chain power	1
CPA exam score and auditors’ salaries	1
Has scientific progress in accounting slowed down?	1
Uncertain tone, asset volatility and credit default swap spreads	1
Editorial Board	1
Feedback effect of social media on corporate investment Efficiency: Evidence from Firm’s Twitter presence and engagement	1
Key audit matters and insider trading profitability: Evidence from China	1
Organisation capital: A key asset for mitigating firm-level climate change exposure	1
Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism	1
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	1
Shared auditors, social trust, and relationship-specific investment in the supply chain	1
Asset redeployability and fair value accounting	1
The unintended consequence of collateral-based financing: Evidence from corporate cost behavior	1
Acquirers’ top legal executives and merger and acquisition outcomes	1
Geographically dispersed signing auditors and audit quality	1
Covenant violation concern and investors’ pricing of Level 3 fair value adjustments	1
CEO regulatory focus and management earnings forecasts	1
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	1
Corrigendum to “Geographically dispersed signing auditors and audit quality” [J Contemp. Account. Econ. 21(3) (2025) 100493]	1