Journal of Contemporary Accounting & Economics

Papers
(The TQCC of Journal of Contemporary Accounting & Economics is 4. 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 2022-05-01 to 2026-05-01.)
ArticleCitations
Does opinion shopping impair auditor independence? Evidence from tax avoidance39
Minority shareholder influence and labor investment efficiency: Evidence from China’s online voting reform29
Enabler or barrier: Impact of patent protection on technology diffusion in China29
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks27
Housing prices and labor cost stickiness: Evidence from China25
CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions24
Does key audit matters (KAMs) disclosure affect corporate financialization?24
Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation22
The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China17
Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings15
Creditor rights and innovation: evidence from a quasi-natural experiment15
Expanded auditor’s reports and voluntary disclosure14
Selective optimism of analysts affiliated with mutual funds14
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort13
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆12
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity12
Carbon emission trading scheme and firm debt financing10
Impression management in financially distressed firms: Evidence from integrated reporting in Australia10
Institutional investor horizons, information environment, and firm financing decisions10
Editorial Board9
Editorial Board9
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality8
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments8
Executive-level internal governance and tax planning8
Financial reporting quality and investment efficiency: The role of strategic alliances8
Does air pollution matter for audit process and audit outcomes? Evidence from China7
Institutional investors’ site visits and corporate employment decision-making6
SEC enforcement and corporate lobbying6
Information security management and trade credit: evidence from Chinese listed firms6
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory6
Redacted disclosure and analysts’ weighting of information6
Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?6
Editorial Board5
The impact of judicial independence on the corporate debt financing cost − Empirical evidence from China5
Investigating the joint effect of competitive strategies and pay gap on ESG performance5
Seeing is believing: Director accounting enforcement experience and financial reporting quality5
A robust model to estimate a firm’s average economic return4
The communicative value of key audit matters in M&As: The effect of performance commitments4
Alternative data and corporate tax avoidance: Evidence from online sales disclosure in China4
Risk management committees and readability of risk management disclosure4
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market4
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence4
When major customers matter: customer concentration and ESG rating disagreement4
Editorial Board4
Aggressive CEOs and bank mergers and acquisitions4
Pretending to be sustainable: Is ESG disparity a symptom?4
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