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 2021-05-01 to 2025-05-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	58
Housing prices and labor cost stickiness: Evidence from China	19
Institutional investor horizons, information environment, and firm financing decisions	18
Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China	18
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	17
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	17
Expanded auditor’s reports and voluntary disclosure	17
Financial reporting quality and investment efficiency: The role of strategic alliances	15
Carbon emission trading scheme and firm debt financing	15
Sustainability with high-speed rails: The effects of transportation infrastructure development on firms’ CSR performance	15
Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations	15
Does air pollution matter for audit process and audit outcomes? Evidence from China	14
Institutional investors’ site visits and corporate employment decision-making	14
Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions	13
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	13
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	12
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	12
Redacted disclosure and analysts’ weighting of information	12
Seeing is believing: Director accounting enforcement experience and financial reporting quality	11
Editorial Board	10
Investigating the joint effect of competitive strategies and pay gap on ESG performance	10
A robust model to estimate a firm’s average economic return	9
Risk management committees and readability of risk management disclosure	9
Editorial Board	9
Aggressive CEOs and bank mergers and acquisitions	8

The impact of economic sanctions on audit pricing	8
Pretending to be sustainable: Is ESG disparity a symptom?	7
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	7
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	7
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
Do firms anticipate security issues by conservative reporting?	5
Annual report readability and equity mispricing	5
Editorial Board	5
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital	5
Place attachment, audit pricing and audit quality	5
Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia	4
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	4
Corporate carbon reduction and tax avoidance: International evidence	4
Do co-opted boards increase insider profitability?	4
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	4
Organizational form and access to capital: The role of regulatory interventions	3
Managerial ability and debt maturity	3
Corporate social responsibility committees and the use of corporate social responsibility assurance services	3
Cultural tightness and accounting conservatism	3
Fraudulent financial reporting in China: Evidence from corporate renaming	3
Proving their mettle: Managerial ability and firm performance in trying times	3
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	3
CEO power and annual report reading difficulty	2
The impact of top management team incentive dispersion on Non-GAAP reporting	2
Editorial Board	2
Goodwill or “No-will”: Hubris in the tone at the top	2
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	2
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	2
Shared auditors, social trust, and relationship-specific investment in the supply chain	2
Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism	2
Uncertain tone, asset volatility and credit default swap spreads	2
Editorial Board	2
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	2
CEO regulatory focus and management earnings forecasts	2
Key audit matters and insider trading profitability: Evidence from China	2
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	2