OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Contemporary Accounting & Economics is 6. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	71
Housing prices and labor cost stickiness: Evidence from China	27
Expanded auditor’s reports and voluntary disclosure	25
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	21
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	20
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	20
Carbon emission trading scheme and firm debt financing	20
Editorial Board	19
Institutional investor horizons, information environment, and firm financing decisions	19
Financial reporting quality and investment efficiency: The role of strategic alliances	19
Does air pollution matter for audit process and audit outcomes? Evidence from China	18
Redacted disclosure and analysts’ weighting of information	16
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	16
Institutional investors’ site visits and corporate employment decision-making	16
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	12
Seeing is believing: Director accounting enforcement experience and financial reporting quality	11
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	10
Editorial Board	9
Investigating the joint effect of competitive strategies and pay gap on ESG performance	9
A robust model to estimate a firm’s average economic return	9
Editorial Board	9
Risk management committees and readability of risk management disclosure	9
The communicative value of key audit matters in M&As: The effect of performance commitments	9
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	8
Pretending to be sustainable: Is ESG disparity a symptom?	8

Aggressive CEOs and bank mergers and acquisitions	8
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market	8
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	7
Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases	6
Annual report readability and equity mispricing	6
Place attachment, audit pricing and audit quality	6
Perpetual securities and stock prices: Korean evidence	6