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 2022-08-01 to 2026-08-01.)

Article	Citations
Enabler or barrier: Impact of patent protection on technology diffusion in China	43
Minority shareholder influence and labor investment efficiency: Evidence from China’s online voting reform	32
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks	31
Does opinion shopping impair auditor independence? Evidence from tax avoidance	31
Housing prices and labor cost stickiness: Evidence from China	30
CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions	26
Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation	25
Does key audit matters (KAMs) disclosure affect corporate financialization?	23
The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China	20
Creditor rights and innovation: evidence from a quasi-natural experiment	20
Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings	20
Selective optimism of analysts affiliated with mutual funds	19
Expanded auditor’s reports and voluntary disclosure	16
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	16
Impression management in financially distressed firms: Evidence from integrated reporting in Australia	14
Institutional investor horizons, information environment, and firm financing decisions	14
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	13
Top management team functional diversity and firm performance: the mediating role of managerial ability	11
Carbon emission trading scheme and firm debt financing	11
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	11
Executive-level internal governance and tax planning	10
Editorial Board	10
Financial reporting quality and investment efficiency: The role of strategic alliances	10
Editorial Board	10
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	9

Information security management and trade credit: evidence from Chinese listed firms	9
Redacted disclosure and analysts’ weighting of information	9
SEC enforcement and corporate lobbying	8
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality	8
The workforce watchdog: retail investor activism and labor investment efficiency	7
Does air pollution matter for audit process and audit outcomes? Evidence from China	7
Institutional investors’ site visits and corporate employment decision-making	6
Investigating the joint effect of competitive strategies and pay gap on ESG performance	6
Seeing is believing: Director accounting enforcement experience and financial reporting quality	6
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	6
Editorial Board	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	6
When major customers matter: customer concentration and ESG rating disagreement	5
Editorial Board	5
A robust model to estimate a firm’s average economic return	5
The communicative value of key audit matters in M&As: The effect of performance commitments	5
How does institutional investor climate activism affect exploitative and exploratory green innovation?	5
Editorial Board	5
Aggressive CEOs and bank mergers and acquisitions	4
Risk management committees and readability of risk management disclosure	4
Alternative data and corporate tax avoidance: Evidence from online sales disclosure in China	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
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	4
Pretending to be sustainable: Is ESG disparity a symptom?	4
Do executive or industry expert auditors matter for new clients? Evidence from the business life cycle	4
Historical roots of human-centered auditing centrism in China (c. 21st century BCE–present): a path dependence analysis	4
The capital market consequences of the regulator-led minority shareholder: Evidence from China	3
Do integrated report readability and tone convey value relevant information? International evidence	3
Annual report readability and equity mispricing	3
Perpetual securities and stock prices: Korean evidence	3
Editorial Board	3
Organizational form and access to capital: The role of regulatory interventions	2
With happy we are more productive: Evidence from total factor productivity	2
Government fiscal stress and firms’ choice of affiliates	2
The impact of product recalls on Non-GAAP reporting decisions	2
Corporate social responsibility committees and the use of corporate social responsibility assurance services	2
Editorial Board	2
Do firms go digital to escape the jungle? The role of biodiversity risk in shaping digital transformation	2
Executive compensation stickiness, social trust and enterprise innovation	2
Does diverse tax planning reduce tax risk?	2
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	2
The differential impact of audit fees on the value-relevance of financial reports for growing and contracting firms	2
How do narcissistic CEOs decide their firms’ debt maturity? An analysis based on the SPIN model	2
Predictors of revenue shifting and expense shifting: Evidence from an emerging economy	2
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	2
CEO power and annual report reading difficulty	2
Proving their mettle: Managerial ability and firm performance in trying times	2
Corporate carbon reduction and tax avoidance: International evidence	2

Caste affiliation and M&A transactions in India	2
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	2
Pay inequality and firm performance	2
CEO tenure and labor investment efficiency	2
The impact of top management team incentive dispersion on Non-GAAP reporting	2
Hunting for goodwill in de-SPAC transactions	2
CPA exam score and auditors’ salaries	1
Key audit matters and insider trading profitability: Evidence from China	1
Goodwill or “No-will”: Hubris in the tone at the top	1
Corrigendum to “Geographically dispersed signing auditors and audit quality” [J Contemp. Account. Econ. 21(3) (2025) 100493]	1
CEO regulatory focus and management earnings forecasts	1
Editorial Board	1
Geographically dispersed signing auditors and audit quality	1
Analysts’ revenue forecasts and discretionary revenues	1
The bright side of staggered boards: Evidence from labor investment efficiency	1
Editorial Board	1
Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?	1
Managerial ability and supply chain power	1
Has scientific progress in accounting slowed down?	1
Asset redeployability and fair value accounting	1
Negative social media attention and corporate tax avoidance: Corporate governance or loss compensation?	1
Auditor specialization in R&D and clients’ R&D investment-q sensitivity	1
Acquirers’ top legal executives and merger and acquisition outcomes	1
Feedback effect of social media on corporate investment Efficiency: Evidence from Firm’s Twitter presence and engagement	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
Uncertain tone, asset volatility and credit default swap spreads	1
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	1
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	1
Shared auditors, social trust, and relationship-specific investment in the supply chain	1
Covenant violation concern and investors’ pricing of Level 3 fair value adjustments	1
Editorial Board	1
The unintended consequence of collateral-based financing: Evidence from corporate cost behavior	1
Role of corporate governance in moderating the risk-return paradox: Cross country evidence	1
Corrigendum to “Securing secrets or sharing identities? The role of intellectual property rights protection in voluntary customer identity disclosure”	1
The influence of corporate integrity culture on narrative disclosure strategies in MD&A	1