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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*
Michael Overesch, Hubertus Wolff
Contemporary Accounting Research (2021) Vol. 38, Iss. 3, pp. 1616-1642
Closed Access | Times Cited: 57

Showing 1-25 of 57 citing articles:

Real Effects of Private Country-by-Country Disclosure
Lisa De Simone, Marcel Olbert
The Accounting Review (2021) Vol. 97, Iss. 6, pp. 201-232
Open Access | Times Cited: 91
The effect of income-shifting aggressiveness on corporate investment
Lisa De Simone, Kenneth J. Klassen, Jeri K. Seidman
Journal of Accounting and Economics (2022) Vol. 74, Iss. 1, pp. 101491-101491
Closed Access | Times Cited: 40
CROSS-BORDER TAX CHALLENGES AND SOLUTIONS IN GLOBAL FINANCE
Joy Ojonoka Atadoga, Joseph Kuba Nembe, Noluthando Zamanjomane Mhlongo, et al.
Finance & Accounting Research Journal (2024) Vol. 6, Iss. 2, pp. 252-261
Open Access | Times Cited: 10
The Effect of U.S. Country‐by‐Country Reporting on U.S. Multinationals’ Tax‐Motivated Income Shifting and Real Activities
Michelle L. Nessa, Anh Persson, Jane Z. Song, et al.
Journal of Accounting Research (2025)
Closed Access | Times Cited: 1
Evaluation of Corporate Tax Avoidance Behaviours from the Perspective of Professional Accountants: An Implementation in Bursa Province
Elif Yücel
Muhasebe ve Vergi Uygulamaları Dergisi (2025) Vol. 18, Iss. 1, pp. 59-81
Open Access
Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting
Tijmen Tuinsma, Kristof De Witte, Petr Jánský, et al.
International Tax and Public Finance (2025)
Closed Access
Tax Strategy Disclosure: A Greenwashing Mandate?
Katarzyna Bilicka, Elisa Casi, Carol Seregni, et al.
Journal of Accounting Research (2025)
Closed Access
Managing crash risks through supply chain transparency: evidence from China
Qiming Zhong, Qinghua Song, Chien‐Chiang Lee
Financial Innovation (2024) Vol. 10, Iss. 1
Open Access | Times Cited: 4
The Big 4 Under Pressure: Scanning Work in Transnational Fields*
Rasmus Corlin Christensen, Leonard Seabrooke
Contemporary Accounting Research (2022) Vol. 39, Iss. 4, pp. 2941-2969
Open Access | Times Cited: 16
Institutional investors and bank governance: An international analysis of bank earnings management
Steve Miller, Rabih Moussawi, Bin Wang, et al.
Journal of Corporate Finance (2021) Vol. 70, pp. 102055-102055
Closed Access | Times Cited: 22
Corporate tax risk: a literature review and future research directions
Arfah Habib Saragih, Syaiful Ali
Management Review Quarterly (2021) Vol. 73, Iss. 2, pp. 527-577
Closed Access | Times Cited: 18
The materiality of non-financial tax disclosure: Experimental evidence
Max Göttsche, Florian Habermann, Sebastian Sieber
Journal of International Accounting Auditing and Taxation (2024) Vol. 54, pp. 100600-100600
Open Access | Times Cited: 2
Third‐party reporting and cross‐border tax planning
Alexander Edwards, Michelle Hutchens, Anh Persson
Contemporary Accounting Research (2024) Vol. 41, Iss. 2, pp. 1248-1283
Open Access | Times Cited: 2
The impact of the effective tax rate change on financial assets of commercial banks: The case of Visegrad group countries
Alena Andrejovská, Jozef Glova, Martina Regásková, et al.
E+M Ekonomie a Management (2024) Vol. 27, Iss. 1, pp. 175-191
Open Access | Times Cited: 2
Regulatory avoidance responses to private Country-by-Country Reporting
Felix Hugger
International Tax and Public Finance (2024)
Closed Access | Times Cited: 2
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting
Raphaël Müller, Christoph Spengel, Stefan Weck
Contemporary Accounting Research (2024) Vol. 41, Iss. 3, pp. 1893-1924
Open Access | Times Cited: 2
Tax avoidance, CSR performance and CEO characteristics: Evidence from developed and developing countries
Michail Nerantzidis, Antonios Persakis, Panayiotis Tzeremes
Development and sustainability in economics and finance. (2024) Vol. 2-4, pp. 100021-100021
Closed Access | Times Cited: 2
Real Effects of Private Country-by-Country Disclosure
Lisa De Simone, Marcel Olbert
SSRN Electronic Journal (2019)
Open Access | Times Cited: 21
IRS scrutiny and corporate innovation
Nathan C. Goldman, Niklas Lampenius, Suresh Radhakrishnan, et al.
Contemporary Accounting Research (2023) Vol. 41, Iss. 1, pp. 391-423
Open Access | Times Cited: 6
Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks
Éva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane
SSRN Electronic Journal (2020)
Open Access | Times Cited: 12
Benchmarking Country-by-Country Reports
Giulia Aliprandi, Gerrit von Zedlitz
SSRN Electronic Journal (2023)
Open Access | Times Cited: 4
Multinational firms in tax havens – Corporate motives, regulatory countermeasures, and recent statistics
TRR Accounting for Transparency Submitter, Marcel Olbert, Christoph Spengel, et al.
SSRN Electronic Journal (2023)
Open Access | Times Cited: 4
Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks
Antonio De Vito, Livia Pancotto, Salvatore Perdichizzi, et al.
Economics Letters (2023) Vol. 233, pp. 111407-111407
Closed Access | Times Cited: 4
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting
Jannis Bischof, Joachim Gassen, Anna Rohlfing-Bastian, et al.
Schmalenbach Journal of Business Research (2024)
Open Access | Times Cited: 1
Could Country-by-Country Reporting Increase Profit Shifting?
Ruby Doeleman, Dominika Langenmayr
(2024)
Closed Access | Times Cited: 1
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