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 2022-05-01 to 2026-05-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	39
Minority shareholder influence and labor investment efficiency: Evidence from China’s online voting reform	29
Enabler or barrier: Impact of patent protection on technology diffusion in China	29
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks	27
Housing prices and labor cost stickiness: Evidence from China	25
Does key audit matters (KAMs) disclosure affect corporate financialization?	24
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
The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China	17
Creditor rights and innovation: evidence from a quasi-natural experiment	15
Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings	15
Selective optimism of analysts affiliated with mutual funds	14
Expanded auditor’s reports and voluntary disclosure	14
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	13
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	12
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	12
Carbon emission trading scheme and firm debt financing	10
Impression management in financially distressed firms: Evidence from integrated reporting in Australia	10
Institutional investor horizons, information environment, and firm financing decisions	10
Editorial Board	9
Editorial Board	9
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality	8
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	8
Executive-level internal governance and tax planning	8
Financial reporting quality and investment efficiency: The role of strategic alliances	8

Does air pollution matter for audit process and audit outcomes? Evidence from China	7
Institutional investors’ site visits and corporate employment decision-making	6
SEC enforcement and corporate lobbying	6
Information security management and trade credit: evidence from Chinese listed firms	6
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	6
Redacted disclosure and analysts’ weighting of information	6
Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?	6
The impact of judicial independence on the corporate debt financing cost − Empirical evidence from China	5
Investigating the joint effect of competitive strategies and pay gap on ESG performance	5
Seeing is believing: Director accounting enforcement experience and financial reporting quality	5
Editorial Board	5
Risk management committees and readability of risk management disclosure	4
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market	4
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	4
When major customers matter: customer concentration and ESG rating disagreement	4
Editorial Board	4
Aggressive CEOs and bank mergers and acquisitions	4
Pretending to be sustainable: Is ESG disparity a symptom?	4
A robust model to estimate a firm’s average economic return	4
The communicative value of key audit matters in M&As: The effect of performance commitments	4
Alternative data and corporate tax avoidance: Evidence from online sales disclosure in China	4
Do integrated report readability and tone convey value relevant information? International evidence	3
The capital market consequences of the regulator-led minority shareholder: Evidence from China	3
Editorial Board	3
Place attachment, audit pricing and audit quality	3
Executive compensation stickiness, social trust and enterprise innovation	3
Perpetual securities and stock prices: Korean evidence	3
Annual report readability and equity mispricing	3
Organizational form and access to capital: The role of regulatory interventions	2
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	2
CEO tenure and labor investment efficiency	2
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	2
Caste affiliation and M&A transactions in India	2
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	2
Corporate social responsibility committees and the use of corporate social responsibility assurance services	2
The impact of product recalls on Non-GAAP reporting decisions	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 diverse tax planning reduce tax risk?	2
With happy we are more productive: Evidence from total factor productivity	2
Corporate carbon reduction and tax avoidance: International evidence	2
Proving their mettle: Managerial ability and firm performance in trying times	2
Pay inequality and firm performance	2
Editorial Board	2
How do narcissistic CEOs decide their firms’ debt maturity? An analysis based on the SPIN model	2
Government fiscal stress and firms’ choice of affiliates	2
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	2
Shared auditors, social trust, and relationship-specific investment in the supply chain	1
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	1
Editorial Board	1

Geographically dispersed signing auditors and audit quality	1
Asset redeployability and fair value accounting	1
Covenant violation concern and investors’ pricing of Level 3 fair value adjustments	1
Corrigendum to “Geographically dispersed signing auditors and audit quality” [J Contemp. Account. Econ. 21(3) (2025) 100493]	1
Has scientific progress in accounting slowed down?	1
CPA exam score and auditors’ salaries	1
Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism	1
The bright side of staggered boards: Evidence from labor investment efficiency	1
Acquirers’ top legal executives and merger and acquisition outcomes	1
Editorial Board	1
Key audit matters and insider trading profitability: Evidence from China	1
Goodwill or “No-will”: Hubris in the tone at the top	1
Uncertain tone, asset volatility and credit default swap spreads	1
CEO regulatory focus and management earnings forecasts	1
Organisation capital: A key asset for mitigating firm-level climate change exposure	1
Role of corporate governance in moderating the risk-return paradox: Cross country evidence	1
Managerial ability and supply chain power	1
CEO power and annual report reading difficulty	1
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	1