Accounting Review

Papers
(The H4-Index of Accounting Review is 26. 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 2021-06-01 to 2025-06-01.)
ArticleCitations
Editorial Policy241
October 2023 Placement ADS129
ELPR: A New Measure of Capital Adequacy for Commercial Banks125
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates98
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?86
CEO Overconfidence and Bonus Target Ratcheting83
January 2024 Placement ADS67
MAY 2024 PLACEMENT ADS48
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-1544
Asymmetric Disclosure, Noise Trade, and Firm Valuation42
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation40
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns36
Disclosure and Dynamic Risk Sharing with a Large Shareholder36
Political Connections and Accounting Conservatism35
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times34
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches33
Using Economic Links between Firms to Detect Accounting Fraud33
How Costly is Tax Avoidance? Evidence from Structural Estimation32
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws30
Does Meeting Financial Expectations Boost Employee Satisfaction?30
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?30
Understanding the Ecosystem of Enterprise Risk Governance29
The Effect of Innovation Box Regimes on Investment and Employment Activity28
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators27
Changes in Risk Factor Disclosures and the Variance Risk Premium27
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation26
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