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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:

Taxes and Financial Constraints: Evidence from Linguistic Cues
Kelvin Law, Lillian F. Mills
Journal of Accounting Research (2015) Vol. 53, Iss. 4, pp. 777-819
Closed Access | Times Cited: 320

Showing 26-50 of 320 citing articles:

Not just for investors: The role of earnings announcements in guiding job seekers
Bong-Geun Choi, Jung Ho Choi, Sara Malik
Journal of Accounting and Economics (2023) Vol. 76, Iss. 1, pp. 101588-101588
Closed Access | Times Cited: 27
Does tax enforcement disparately affect domestic versus multinational corporations around the world?
Lisa De Simone, Bridget Stomberg, Brian Williams
Contemporary Accounting Research (2023) Vol. 40, Iss. 4, pp. 2816-2845
Open Access | Times Cited: 27
COVID-19 and corporate tax avoidance: International evidence
A Athira, Vishnu K. Ramesh
International Business Review (2023) Vol. 32, Iss. 4, pp. 102143-102143
Open Access | Times Cited: 25
Economic policy uncertainty and tax avoidance: International evidence
A Athira, Vishnu K. Ramesh
Emerging Markets Review (2024) Vol. 60, pp. 101135-101135
Closed Access | Times Cited: 9
Is New Technology Always Good? Artificial Intelligence and corporate tax avoidance— Evidence from China
Guimin Qu, 浩 玉井
International Review of Economics & Finance (2025), pp. 103949-103949
Open Access | Times Cited: 1
Corporate Governance, Tax Avoidance, and Financial Constraints
Onur Bayar, Fariz Huseynov, Sabuhi Sardarli
Financial Management (2017) Vol. 47, Iss. 3, pp. 651-677
Closed Access | Times Cited: 85
Banks as Tax Planning Intermediaries
John Gallemore, Brandon Gipper, Edward L. Maydew
Journal of Accounting Research (2018) Vol. 57, Iss. 1, pp. 169-209
Closed Access | Times Cited: 82
Agressividade Tributária: Um Survey da Literatura
Antônio Lopo Martinez
Revista de Educação e Pesquisa em Contabilidade (REPeC) (2017) Vol. 11, pp. 106-124
Open Access | Times Cited: 64
Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing
Adnan Anil Isin
Journal of Corporate Finance (2018) Vol. 49, pp. 344-378
Open Access | Times Cited: 62
Economic policy uncertainty and firm tax avoidance
My Nguyеn, Justin Hung Nguyen
Accounting and Finance (2019) Vol. 60, Iss. 4, pp. 3935-3978
Closed Access | Times Cited: 61
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis
Andrew M. Bauer, Junxiong Fang, Jeffrey Pittman, et al.
Contemporary Accounting Research (2019) Vol. 37, Iss. 3, pp. 1882-1913
Closed Access | Times Cited: 58
How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?
Jaewoo Kim, Sean T. McGuire, Steven Savoy, et al.
Contemporary Accounting Research (2019) Vol. 36, Iss. 3, pp. 1824-1860
Closed Access | Times Cited: 56
How Reliably Do Empirical Tests Identify Tax Avoidance?
Lisa De Simone, Jordan Nickerson, Jeri K. Seidman, et al.
Contemporary Accounting Research (2019) Vol. 37, Iss. 3, pp. 1536-1561
Closed Access | Times Cited: 55
Mixed ownership reform and corporate tax avoidance: Evidence of Chinese listed firms
Wei Wang, Hua Wang, Ji Wu
Pacific-Basin Finance Journal (2021) Vol. 69, pp. 101648-101648
Closed Access | Times Cited: 45
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*
Alissa I. Brühne, Deborah Schanz
Contemporary Accounting Research (2022) Vol. 39, Iss. 4, pp. 2861-2902
Open Access | Times Cited: 36
Board characteristics and negative disclosure tone
Minna Martikainen, Antti Miihkinen, Luke Watson
Journal of Accounting Literature (2022) Vol. 45, Iss. 1, pp. 100-129
Open Access | Times Cited: 29
Does foreign competition affect corporate debt maturity structure? Evidence from import penetration
Nader Atawnah, Rashid Zaman, Jia Liu, et al.
International Review of Financial Analysis (2023) Vol. 86, pp. 102539-102539
Closed Access | Times Cited: 18
An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes
Kerry K. Inger, Michele D. Meckfessel, Mi Zhou, et al.
Journal of the American Taxation Association (2017) Vol. 40, Iss. 1, pp. 1-29
Closed Access | Times Cited: 61
Corporate tax aggressiveness and the maturity structure of debt
Thomas R. Kubick, G. Brandon Lockhart
Advances in Accounting (2016) Vol. 36, pp. 50-57
Closed Access | Times Cited: 55
Tax avoidance, tax risk and the cost of debt in a bank-dominated economy
Jost Kovermann
Managerial Auditing Journal (2018) Vol. 33, Iss. 8/9, pp. 683-699
Closed Access | Times Cited: 54
The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China
Hanwen Chen, Daoguang Yang, Xinmin Zhang, et al.
Journal of the American Taxation Association (2019) Vol. 42, Iss. 1, pp. 23-55
Closed Access | Times Cited: 52
Corporate In‐house Tax Departments*
Xia Chen, Qiang Cheng, Travis Chow, et al.
Contemporary Accounting Research (2020) Vol. 38, Iss. 1, pp. 443-482
Open Access | Times Cited: 48
Financial reporting incentives, earnings management, and tax avoidance in SMEs
Juan Pedro Sánchez‐Ballesta, José Yagüe
Journal of Business Finance & Accounting (2020) Vol. 48, Iss. 7-8, pp. 1404-1433
Closed Access | Times Cited: 41
Economic policy uncertainty and corporate tax avoidance: Evidence from China
Huayu Shen, Fei Hou, Miaowei Peng, et al.
Pacific-Basin Finance Journal (2021) Vol. 65, pp. 101500-101500
Closed Access | Times Cited: 41
Languages and corporate tax avoidance
Na Ke, Wenjia Yan
Review of Accounting Studies (2021) Vol. 27, Iss. 1, pp. 148-184
Closed Access | Times Cited: 40

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