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 2021-02-01 to 2025-02-01.)

Article	Citations
The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown	42
Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry	33
Does opinion shopping impair auditor independence? Evidence from tax avoidance	27
Editorial Board	15
Editorial Board	14
The impact of top management team incentive dispersion on Non-GAAP reporting	13
Macroeconomic uncertainty and management forecast accuracy	12
Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries	12
Short selling and future cash flow predictability of capital investment: Evidence from Australia	12
Brand capital on debt maturity structure	11
Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?	11
CEO power and annual report reading difficulty	11
Independent directors’ legal expertise, bank risk-taking and performance	10
Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China	10
The cost-of-equity implications of off-balance sheet pension liabilities	10
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	10
Environmental and social disclosure, managerial entrenchment, and investment efficiency	10
Managerial ability and accounting conservatism	9
Tax avoidance and the cost of debt for SMEs: Evidence from Spain	9
Editorial Board	8
Investigating the joint effect of competitive strategies and pay gap on ESG performance	8
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees	8
Editorial Board	8
Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia	8
Debt contracting and the goodwill debate	7

MD&A tone and stock returns	7
Managerial ability and debt maturity	7
Shared auditors, social trust, and relationship-specific investment in the supply chain	7
Acquisition experience over performance: Directorship prestige following M&As	7
Does religiosity matter for corporate labor investment decisions?	6
Board cultural diversity, government intervention and corporate innovation effectiveness: Evidence from China	6