Accounting Review

Papers
(The H4-Index of Accounting Review is 24. 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 2021-08-01 to 2025-08-01.)
ArticleCitations
Editorial Policy251
October 2023 Placement ADS137
ELPR: A New Measure of Capital Adequacy for Commercial Banks112
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?91
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates91
CEO Overconfidence and Bonus Target Ratcheting56
January 2024 Placement ADS47
MAY 2024 PLACEMENT ADS46
How Costly is Tax Avoidance? Evidence from Structural Estimation37
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws37
Political Connections and Accounting Conservatism36
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times36
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns36
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches36
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation35
Asymmetric Disclosure, Noise Trade, and Firm Valuation32
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-1531
Using Economic Links between Firms to Detect Accounting Fraud30
Disclosure and Dynamic Risk Sharing with a Large Shareholder30
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?28
Does Meeting Financial Expectations Boost Employee Satisfaction?27
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO26
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators26
Understanding the Ecosystem of Enterprise Risk Governance26
The Disclosure and Consequences of U.S. Critical Audit Matters24
The Effect of Innovation Box Regimes on Investment and Employment Activity24
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?24
Changes in Risk Factor Disclosures and the Variance Risk Premium24
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