Journal of Contemporary Accounting & Economics

Papers
(The TQCC of Journal of Contemporary Accounting & Economics is 4. 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.)
ArticleCitations
Does opinion shopping impair auditor independence? Evidence from tax avoidance39
Minority shareholder influence and labor investment efficiency: Evidence from China’s online voting reform29
Enabler or barrier: Impact of patent protection on technology diffusion in China29
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks27
Housing prices and labor cost stickiness: Evidence from China25
CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions24
Does key audit matters (KAMs) disclosure affect corporate financialization?24
Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation22
The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China17
Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings15
Creditor rights and innovation: evidence from a quasi-natural experiment15
Expanded auditor’s reports and voluntary disclosure14
Selective optimism of analysts affiliated with mutual funds14
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort13
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity12
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆12
Institutional investor horizons, information environment, and firm financing decisions10
Carbon emission trading scheme and firm debt financing10
Impression management in financially distressed firms: Evidence from integrated reporting in Australia10
Editorial Board9
Editorial Board9
Executive-level internal governance and tax planning8
Financial reporting quality and investment efficiency: The role of strategic alliances8
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality8
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments8
Does air pollution matter for audit process and audit outcomes? Evidence from China7
Redacted disclosure and analysts’ weighting of information6
Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?6
Institutional investors’ site visits and corporate employment decision-making6
SEC enforcement and corporate lobbying6
Information security management and trade credit: evidence from Chinese listed firms6
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory6
Editorial Board5
The impact of judicial independence on the corporate debt financing cost − Empirical evidence from China5
Investigating the joint effect of competitive strategies and pay gap on ESG performance5
Seeing is believing: Director accounting enforcement experience and financial reporting quality5
A robust model to estimate a firm’s average economic return4
The communicative value of key audit matters in M&As: The effect of performance commitments4
Alternative data and corporate tax avoidance: Evidence from online sales disclosure in China4
Risk management committees and readability of risk management disclosure4
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market4
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence4
When major customers matter: customer concentration and ESG rating disagreement4
Editorial Board4
Aggressive CEOs and bank mergers and acquisitions4
Pretending to be sustainable: Is ESG disparity a symptom?4
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