Accounting Review

Papers
(The TQCC of Accounting Review is 9. 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
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates91
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?91
CEO Overconfidence and Bonus Target Ratcheting56
January 2024 Placement ADS47
MAY 2024 PLACEMENT ADS46
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws37
How Costly is Tax Avoidance? Evidence from Structural Estimation37
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches36
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
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
Disclosure and Dynamic Risk Sharing with a Large Shareholder30
Using Economic Links between Firms to Detect Accounting Fraud30
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
Understanding the Ecosystem of Enterprise Risk Governance26
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO26
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators26
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?24
Changes in Risk Factor Disclosures and the Variance Risk Premium24
The Disclosure and Consequences of U.S. Critical Audit Matters24
The Effect of Innovation Box Regimes on Investment and Employment Activity24
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation23
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality23
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?23
Customer Shopping Behavior and the Persistence of Revenues and Earnings23
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting22
Shaping Incentives through Measurement and Contracts22
The Demand for Internal Auditors following Accounting and Operational Failures22
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions22
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities22
November 2022 Placement Ads21
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets21
Editorial Policy21
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field21
An Examination of the Listing of Analyst Coverage on Corporate Websites20
Owner Exposure through Firm Disclosure20
Corporate Tax Benefits from Hometown-Connected Politicians20
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment20
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information20
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers20
Say on Pay Laws and Insider Trading20
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office20
Covers and Front Matter19
Covers and Front Matter19
CFO Gaps: Determinants and Impact on the Corporate Information Environment19
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls19
Editorial Policy19
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty18
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work18
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics17
Motivational Optimism and Short-Term Investment Efficiency17
Anticipatory Effects around Proposed Regulation: Evidence from Basel III16
Covers and Front Matter16
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?16
The Effect of Accrual Heterogeneity on Accrual Quality Inferences16
Externalities of Accounting Disclosures: Evidence from the Federal Reserve16
Fracking Disclosure, Collateral Value, and the Mortgage Market16
Covers and Front Matter15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments15
Covers and Front Matter15
The Usefulness of Credit Ratings for Accounting Fraud Prediction14
Strategic Disclosure Incentives in a Multisegment Firm14
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts14
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding14
Identifying the Relationship between Earnings and Prices14
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes14
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits13
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality13
Wall Street and Product Quality: The Duality of Analysts13
Global versus Local ESG Ratings: Evidence from China13
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations13
Non-Price and Price Performance Vesting Provisions and CEO Incentives12
Disclosing Labor Demand: Evidence from Online Job Postings12
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements12
Covers and Front Matter12
Covers and Front Matter12
Profit Shifting during Foreign Tax Holidays12
Editorial Policy12
Private Pre-Decision Information and the Pay–Performance Relation12
Erratum12
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals12
News at the Bell and a Level Playing Field11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs11
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.11
July 2022 Placement Ads11
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences11
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations11
September 2023 Placement ADS11
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability11
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism11
Covers and Front Matter11
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals11
CEO Risk Taking Equity Incentives and Workplace Misconduct11
Investment as the Opportunity Cost of Dividend Signaling10
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices10
July 2023 Placement ADS10
March 2022 Placement Ads10
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule10
Covers and Front Matter10
Insider Horizon and Disclosure Policies10
Local Political Corruption and Financial Reporting Conservatism10
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession10
Covers and Front Matter10
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?10
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings9
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings9
Contract Disclosure under External Scrutiny9
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters9
Proprietary Information Cost of Contracting with the Government9
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability9
Corporate Tax Enforcement and Business Activity9
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets9
Annual Editor Report9
Editorial Policy9
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment9
Does Referral-Based Hiring Exacerbate Agency Problems?9
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 349
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income9
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?9
Technology Coopetition and Voluntary Disclosures of Innovation9
Competition and Reward Practices: Evidence from Public Schools9
Does Political Uncertainty Obfuscate Narrative Disclosure?9
Insider Trading in News Deserts9
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