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 2021-09-01 to 2025-09-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	64
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks	25
Housing prices and labor cost stickiness: Evidence from China	23
Expanded auditor’s reports and voluntary disclosure	19
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	19
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	19
Institutional investor horizons, information environment, and firm financing decisions	19
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	18
Carbon emission trading scheme and firm debt financing	17
Financial reporting quality and investment efficiency: The role of strategic alliances	16
Editorial Board	16
Does air pollution matter for audit process and audit outcomes? Evidence from China	15
Institutional investors’ site visits and corporate employment decision-making	15
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	14
Redacted disclosure and analysts’ weighting of information	11
Seeing is believing: Director accounting enforcement experience and financial reporting quality	10
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	10
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	9
Investigating the joint effect of competitive strategies and pay gap on ESG performance	9
Editorial Board	8
Editorial Board	8
A robust model to estimate a firm’s average economic return	8
Risk management committees and readability of risk management disclosure	8
The communicative value of key audit matters in M&As: The effect of performance commitments	8
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	6

Aggressive CEOs and bank mergers and acquisitions	6
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market	6
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	5
Do integrated report readability and tone convey value relevant information? International evidence	5
Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases	5
Perpetual securities and stock prices: Korean evidence	5
Pretending to be sustainable: Is ESG disparity a symptom?	5