OOIR: Observatory of International Research

Papers

(The median citation count of Journal of Contemporary 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 2021-11-01 to 2025-11-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	71
Housing prices and labor cost stickiness: Evidence from China	27
Expanded auditor’s reports and voluntary disclosure	25
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	21
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	20
Carbon emission trading scheme and firm debt financing	20
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	20
Institutional investor horizons, information environment, and firm financing decisions	19
Financial reporting quality and investment efficiency: The role of strategic alliances	19
Editorial Board	19
Does air pollution matter for audit process and audit outcomes? Evidence from China	18
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	16
Institutional investors’ site visits and corporate employment decision-making	16
Redacted disclosure and analysts’ weighting of information	16
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	12
Seeing is believing: Director accounting enforcement experience and financial reporting quality	11
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	10
A robust model to estimate a firm’s average economic return	9
Editorial Board	9
Risk management committees and readability of risk management disclosure	9
The communicative value of key audit matters in M&As: The effect of performance commitments	9
Editorial Board	9
Investigating the joint effect of competitive strategies and pay gap on ESG performance	9
Pretending to be sustainable: Is ESG disparity a symptom?	8
Aggressive CEOs and bank mergers and acquisitions	8

Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market	8
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	8
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	7
Place attachment, audit pricing and audit quality	6
Perpetual securities and stock prices: Korean evidence	6
Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases	6
Annual report readability and equity mispricing	6
Managerial ability and debt maturity	5
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	5
Editorial Board	5
Corporate carbon reduction and tax avoidance: International evidence	5
Government fiscal stress and firms’ choice of affiliates	5
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital	5
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	5
Do co-opted boards increase insider profitability?	5
Organizational form and access to capital: The role of regulatory interventions	4
Fraudulent financial reporting in China: Evidence from corporate renaming	4
Cultural tightness and accounting conservatism	4
Corporate social responsibility committees and the use of corporate social responsibility assurance services	4
Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia	4
Proving their mettle: Managerial ability and firm performance in trying times	4
CEO tenure and labor investment efficiency	4
The impact of top management team incentive dispersion on Non-GAAP reporting	3
CEO power and annual report reading difficulty	3
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	3
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	3
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	3
Editorial Board	3
Editorial Board	2
Goodwill or “No-will”: Hubris in the tone at the top	2
Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism	2
Key audit matters and insider trading profitability: Evidence from China	2
Impact of target firm’s social performance on acquisition premiums	2
Editorial Board	2
Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013	2
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	2
Shared auditors, social trust, and relationship-specific investment in the supply chain	2
CPA exam score and auditors’ salaries	2
Managerial ability and supply chain power	2
Covenant violation concern and investors’ pricing of Level 3 fair value adjustments	2
CEO regulatory focus and management earnings forecasts	2
Corrigendum to “Geographically dispersed signing auditors and audit quality” [J Contemp. Account. Econ. 21(3) (2025) 100493]	2
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	2
Uncertain tone, asset volatility and credit default swap spreads	2
The bright side of staggered boards: Evidence from labor investment efficiency	2
Role of corporate governance in moderating the risk-return paradox: Cross country evidence	2