Accounting Review

Papers
(The TQCC of Accounting Review is 10. 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 2021-11-01 to 2025-11-01.)
ArticleCitations
October 2023 Placement ADS273
Editorial Policy147
MAY 2024 PLACEMENT ADS131
January 2024 Placement ADS104
ELPR: A New Measure of Capital Adequacy for Commercial Banks97
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches64
CEO Overconfidence and Bonus Target Ratcheting60
Using Economic Links between Firms to Detect Accounting Fraud54
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates45
How Costly is Tax Avoidance? Evidence from Structural Estimation44
Asymmetric Disclosure, Noise Trade, and Firm Valuation42
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System41
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times41
Disclosure and Dynamic Risk Sharing with a Large Shareholder40
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns39
Political Connections and Accounting Conservatism38
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation34
GAAP Earnings Forecast Quality: Implications for Research33
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?32
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws32
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO31
Does Meeting Financial Expectations Boost Employee Satisfaction?31
The Effect of Innovation Box Regimes on Investment and Employment Activity29
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation29
Understanding the Ecosystem of Enterprise Risk Governance29
The Disclosure and Consequences of U.S. Critical Audit Matters28
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?28
Changes in Risk Factor Disclosures and the Variance Risk Premium28
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?27
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators26
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions25
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?25
Customer Shopping Behavior and the Persistence of Revenues and Earnings25
The Effect of Financial Regulation on Nonfinancial Violations25
Shaping Incentives through Measurement and Contracts25
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities25
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting25
Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands25
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality24
November 2022 Placement Ads23
The Demand for Internal Auditors following Accounting and Operational Failures23
An Examination of the Listing of Analyst Coverage on Corporate Websites23
Editorial Policy23
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment23
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field22
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office22
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information21
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers21
Owner Exposure through Firm Disclosure20
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls20
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets20
Say on Pay Laws and Insider Trading19
Covers and Front Matter19
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct19
Corporate Tax Benefits from Hometown-Connected Politicians19
Voluntary Disclosure Quality and Analyst Coverage19
Editorial Policy18
Covers and Front Matter17
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring17
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work17
Motivational Optimism and Short-Term Investment Efficiency17
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics17
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty17
Externalities of Accounting Disclosures: Evidence from the Federal Reserve17
Fracking Disclosure, Collateral Value, and the Mortgage Market17
Covers and Front Matter16
Covers and Front Matter16
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?16
Anticipatory Effects around Proposed Regulation: Evidence from Basel III16
CFO Gaps: Determinants and Impact on the Corporate Information Environment16
Covers and Front Matter16
The Usefulness of Credit Ratings for Accounting Fraud Prediction15
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts15
Cybersecurity Risk and Bank Loan Contracting15
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes15
Strategic Disclosure Incentives in a Multisegment Firm15
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits15
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments14
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality14
Covers and Front Matter14
Identifying the Relationship between Earnings and Prices14
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding14
Global versus Local ESG Ratings: Evidence from China14
Wall Street and Product Quality: The Duality of Analysts14
Profit Shifting during Foreign Tax Holidays13
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability13
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.13
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements13
Erratum13
Disclosing Labor Demand: Evidence from Online Job Postings13
CEO Risk Taking Equity Incentives and Workplace Misconduct13
Covers and Front Matter13
Private Pre-Decision Information and the Pay–Performance Relation13
Editorial Policy13
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism13
Non-Price and Price Performance Vesting Provisions and CEO Incentives13
July 2022 Placement Ads12
Covers and Front Matter12
News at the Bell and a Level Playing Field12
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs12
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals12
Covers and Front Matter12
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations12
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices12
September 2023 Placement ADS12
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule12
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
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals12
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences11
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets11
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 60611
Covers and Front Matter11
July 2023 Placement ADS11
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?11
March 2022 Placement Ads11
Insider Horizon and Disclosure Policies11
Corporate Tax Enforcement and Business Activity10
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income10
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?10
Contract Disclosure under External Scrutiny10
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 3410
Annual Editor Report10
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability10
Editorial Policy10
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings10
Insider Trading in News Deserts10
Does Referral-Based Hiring Exacerbate Agency Problems?10
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings10
Technology Coopetition and Voluntary Disclosures of Innovation10
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