Journal of Contemporary Accounting & Economics

Papers
(The TQCC of Journal of Contemporary Accounting & Economics is 5. 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.)
ArticleCitations
Enabler or barrier: Impact of patent protection on technology diffusion in China43
Minority shareholder influence and labor investment efficiency: Evidence from China’s online voting reform32
Does opinion shopping impair auditor independence? Evidence from tax avoidance31
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks31
Housing prices and labor cost stickiness: Evidence from China30
CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions26
Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation25
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 China20
Creditor rights and innovation: evidence from a quasi-natural experiment20
Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings20
Selective optimism of analysts affiliated with mutual funds19
Expanded auditor’s reports and voluntary disclosure16
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort16
Impression management in financially distressed firms: Evidence from integrated reporting in Australia14
Institutional investor horizons, information environment, and firm financing decisions14
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity13
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆11
Top management team functional diversity and firm performance: the mediating role of managerial ability11
Carbon emission trading scheme and firm debt financing11
Financial reporting quality and investment efficiency: The role of strategic alliances10
Editorial Board10
Executive-level internal governance and tax planning10
Editorial Board10
Redacted disclosure and analysts’ weighting of information9
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments9
Information security management and trade credit: evidence from Chinese listed firms9
SEC enforcement and corporate lobbying8
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality8
Does air pollution matter for audit process and audit outcomes? Evidence from China7
The workforce watchdog: retail investor activism and labor investment efficiency7
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 China6
Institutional investors’ site visits and corporate employment decision-making6
Investigating the joint effect of competitive strategies and pay gap on ESG performance6
Seeing is believing: Director accounting enforcement experience and financial reporting quality6
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory6
Editorial Board6
Editorial Board5
When major customers matter: customer concentration and ESG rating disagreement5
Editorial Board5
A robust model to estimate a firm’s average economic return5
The communicative value of key audit matters in M&As: The effect of performance commitments5
How does institutional investor climate activism affect exploitative and exploratory green innovation?5
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