Accounting Review

Papers
(The TQCC of Accounting Review is 11. 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 2022-05-01 to 2026-05-01.)
ArticleCitations
October 2023 Placement ADS307
MAY 2024 PLACEMENT ADS151
January 2024 Placement ADS75
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times58
Disclosure and Dynamic Risk Sharing with a Large Shareholder55
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches54
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?54
GAAP Earnings Forecast Quality: Implications for Research42
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading42
The Leverage Effect of Bank Disclosures41
Asymmetric Disclosure, Noise Trade, and Firm Valuation38
Income Tax Over-Withholding and Household Investment Decisions38
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns37
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates37
How Costly is Tax Avoidance? Evidence from Structural Estimation36
ELPR: A New Measure of Capital Adequacy for Commercial Banks36
Using Economic Links between Firms to Detect Accounting Fraud35
CEO Overconfidence and Bonus Target Ratcheting35
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws34
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation34
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System34
Understanding the Ecosystem of Enterprise Risk Governance32
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?32
Does Meeting Financial Expectations Boost Employee Satisfaction?31
Changes in Risk Factor Disclosures and the Variance Risk Premium30
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation30
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?30
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO30
The Effect of Financial Regulation on Nonfinancial Violations29
The Effect of Innovation Box Regimes on Investment and Employment Activity29
The Disclosure and Consequences of U.S. Critical Audit Matters29
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators29
Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands28
The Demand for Internal Auditors following Accounting and Operational Failures27
The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy26
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions26
Expanding Our Insights, Audiences, and Impact25
Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy25
Shaping Incentives through Measurement and Contracts24
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality24
Editorial Policy24
Customer Shopping Behavior and the Persistence of Revenues and Earnings24
Current Expected Credit Losses (CECL) Standard and Banks’ Information Production24
November 2022 Placement Ads24
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting24
R&D Disclosure and Short-Term Investors: Evidence from Mandated Patent Disclosure24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities24
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct23
An Examination of the Listing of Analyst Coverage on Corporate Websites23
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office23
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers22
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets22
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment22
Corporate Tax Benefits from Hometown-Connected Politicians22
Say on Pay Laws and Insider Trading21
How Do Amounts, Composition, and Quality of Accruals Differ for Physical versus Knowledge Firms?21
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field21
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information21
Owner Exposure through Firm Disclosure21
Externalities of Accounting Disclosures: Evidence from the Federal Reserve20
Editorial Policy20
Voluntary Disclosure Quality and Analyst Coverage20
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics20
The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments20
Covers and Front Matter20
Motivational Optimism and Short-Term Investment Efficiency20
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?19
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty19
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring18
Disclosure Incentives for Firms in Light of Cross-Ownership18
Anticipatory Effects around Proposed Regulation: Evidence from Basel III18
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work18
Covers and Front Matter17
Rigid Cost Structures as a Preemptive Strategy16
Covers and Front Matter16
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits16
Identifying the Relationship between Earnings and Prices16
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts16
Strategic Disclosure Incentives in a Multisegment Firm16
Covers and Front Matter16
Cybersecurity Risk and Bank Loan Contracting16
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality16
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments15
The Usefulness of Credit Ratings for Accounting Fraud Prediction15
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding15
Global versus Local ESG Ratings: Evidence from China15
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism14
Wall Street and Product Quality: The Duality of Analysts14
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability14
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.14
Covers and Front Matter14
Editorial Policy14
Profit Shifting during Foreign Tax Holidays14
Private Pre-Decision Information and the Pay–Performance Relation14
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals14
Erratum14
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements14
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union13
September 2023 Placement ADS13
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals13
Disclosing Labor Demand: Evidence from Online Job Postings13
CEO Risk Taking Equity Incentives and Workplace Misconduct13
Covers and Front Matter12
Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments12
Local Political Corruption and Financial Reporting Conservatism12
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession12
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations12
Covers and Front Matter12
Effects of Mandatory Carbon Reporting on Greenwashing12
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices12
July 2022 Placement Ads12
Insider Horizon and Disclosure Policies11
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets11
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?11
Covers and Front Matter11
July 2023 Placement ADS11
Do Consulting Services Affect Audit Quality? Evidence from the Workforce11
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs11
Insider Trading in News Deserts11
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