OOIR: Observatory of International Research

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

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	29
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks	26
CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions	22
Housing prices and labor cost stickiness: Evidence from China	22
Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation	21
The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China	21
Does key audit matters (KAMs) disclosure affect corporate financialization?	21
Creditor rights and innovation: evidence from a quasi-natural experiment	19
Selective optimism of analysts affiliated with mutual funds	17
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	15
Expanded auditor’s reports and voluntary disclosure	15
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	13
Institutional investor horizons, information environment, and firm financing decisions	11
Carbon emission trading scheme and firm debt financing	11
Financial reporting quality and investment efficiency: The role of strategic alliances	10
Editorial Board	10
Executive-level internal governance and tax planning	10
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	10
Does air pollution matter for audit process and audit outcomes? Evidence from China	9
Editorial Board	9
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality	8
Redacted disclosure and analysts’ weighting of information	8
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	8
Institutional investors’ site visits and corporate employment decision-making	8
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	7

Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	7
Seeing is believing: Director accounting enforcement experience and financial reporting quality	7
Editorial Board	6
Investigating the joint effect of competitive strategies and pay gap on ESG performance	6
Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?	6
The communicative value of key audit matters in M&As: The effect of performance commitments	6
When major customers matter: customer concentration and ESG rating disagreement	5
Aggressive CEOs and bank mergers and acquisitions	5
Risk management committees and readability of risk management disclosure	5
A robust model to estimate a firm’s average economic return	5
Editorial Board	5