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 2021-12-01 to 2025-12-01.)

Article	Citations
Does opinion shopping impair auditor independence? Evidence from tax avoidance	72
From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks	29
Housing prices and labor cost stickiness: Evidence from China	26
Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation	22
CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions	22
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	20
Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity	19
Expanded auditor’s reports and voluntary disclosure	19
Institutional investor horizons, information environment, and firm financing decisions	18
Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆	16
Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort	16
Carbon emission trading scheme and firm debt financing	15
Editorial Board	13
Editorial Board	13
Financial reporting quality and investment efficiency: The role of strategic alliances	11
Does air pollution matter for audit process and audit outcomes? Evidence from China	10
Executive-level internal governance and tax planning	10
Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality	10
Redacted disclosure and analysts’ weighting of information	10
Institutional investors’ site visits and corporate employment decision-making	9
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China	9
Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments	9
Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?	8

Seeing is believing: Director accounting enforcement experience and financial reporting quality	8
Investigating the joint effect of competitive strategies and pay gap on ESG performance	8
Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory	8
The communicative value of key audit matters in M&As: The effect of performance commitments	7
Risk management committees and readability of risk management disclosure	6
Editorial Board	6
When major customers matter: customer concentration and ESG rating disagreement	6
Editorial Board	6
Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market	6
A robust model to estimate a firm’s average economic return	6
Perpetual securities and stock prices: Korean evidence	5
Pretending to be sustainable: Is ESG disparity a symptom?	5
The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries	5
Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence	5
Place attachment, audit pricing and audit quality	5
Aggressive CEOs and bank mergers and acquisitions	5