I am a bit confused about how people calculate p-value when calculating odds-ratios.
The log-odds ratio (LOR) for a contingency table with two entries is $L = \log \frac{p_{1}}{p_{0}}$ and has an unbiased estimator using sampled frequencies: $\hat{L} = \log \frac{n_{1}}{n_{0}}$. This estimator has asymptotic variance $\sqrt{\frac{1}{n_1} + \frac{1}{n_0}}$, which allows you to assign confidence intervals to the estimated LOR. If you also want to assign a p-value to the observed sample LOR, then you'd need the variance around the null hupothesis of a LOR of zero, which in this case, since $n_1+n_2=N$ and $n_1 = n_0$, is equal to $\frac{2}{\sqrt{N}}$. This is independent of the population parameters since it only depends on the total number of samples, which makes it a pivotal statistic. This means you can shift the distribution to zero to calculate probabilities under the null hypothesis of a LOR of zero, and assign p-values. No problems there.
However The LOR for a contingency table with four entries is $L = \log \frac{p_{11}p_{00}}{p_{10}p_{01}}$ and has an unbiased estimator using sampled frequencies: $\hat{L} = \log \frac{n_{11}n_{00}}{n_{10}n_{01}}$. This estimator has variance $\sqrt{\frac{1}{n_{11}} + \frac{1}{n_{00}} + \frac{1}{n_{01}} + \frac{1}{n_{10}}}$.
While this still allows you to construct a confidence interval, it is (if I understand correctly) no longer a pivotal statistic: the variance depends on the observed frequencies and thus the population parameters.
Still, I see people calculate p-values associated to nonzero LORs (see for example this discussion: How to calculate the p.value of an odds ratio in R?). How is that possible? Am I missing something? Are there hidden assumptions?