Accounting Review

Papers
(The TQCC of Accounting Review is 12. 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 2022-08-01 to 2026-08-01.)
ArticleCitations
October 2023 Placement ADS321
MAY 2024 PLACEMENT ADS167
January 2024 Placement ADS81
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times67
GAAP Earnings Forecast Quality: Implications for Research65
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation62
How Costly is Tax Avoidance? Evidence from Structural Estimation59
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns47
Asymmetric Disclosure, Noise Trade, and Firm Valuation46
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates45
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading44
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?44
Disclosure and Dynamic Risk Sharing with a Large Shareholder44
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches42
The Leverage Effect of Bank Disclosures42
ELPR: A New Measure of Capital Adequacy for Commercial Banks41
Income Tax Over-Withholding and Household Investment Decisions39
Using Economic Links between Firms to Detect Accounting Fraud39
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws39
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System37
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators37
CEO Overconfidence and Bonus Target Ratcheting37
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO36
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation36
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?35
Does Meeting Financial Expectations Boost Employee Satisfaction?35
The Effect of Innovation Box Regimes on Investment and Employment Activity35
Understanding the Ecosystem of Enterprise Risk Governance33
The Disclosure and Consequences of U.S. Critical Audit Matters33
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?33
The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy32
Changes in Risk Factor Disclosures and the Variance Risk Premium32
The Effect of Financial Regulation on Nonfinancial Violations31
Expanding Our Insights, Audiences, and Impact30
Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands30
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions30
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting30
Customer Shopping Behavior and the Persistence of Revenues and Earnings29
The Demand for Internal Auditors following Accounting and Operational Failures29
Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy29
Current Expected Credit Losses (CECL) Standard and Banks’ Information Production28
R&D Disclosure and Short-Term Investors: Evidence from Mandated Patent Disclosure28
Shaping Incentives through Measurement and Contracts28
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality27
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities27
Editorial Policy27
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information26
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct26
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field26
November 2022 Placement Ads26
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets25
Say on Pay Laws and Insider Trading25
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office25
Owner Exposure through Firm Disclosure25
Voluntary Disclosure Quality and Analyst Coverage25
An Examination of the Listing of Analyst Coverage on Corporate Websites25
How Do Amounts, Composition, and Quality of Accruals Differ for Physical versus Knowledge Firms?25
Corporate Tax Benefits from Hometown-Connected Politicians24
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers24
Covers and Front Matter23
Editorial Policy23
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty23
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics23
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment23
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work22
Anticipatory Effects around Proposed Regulation: Evidence from Basel III22
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring22
The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments22
Motivational Optimism and Short-Term Investment Efficiency22
Disclosure Incentives for Firms in Light of Cross-Ownership22
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?21
Covers and Front Matter20
Externalities of Accounting Disclosures: Evidence from the Federal Reserve20
Covers and Front Matter20
Tax-Induced Shifts in Risk-Taking Incentives and Executive Compensation Design20
Identifying the Relationship between Earnings and Prices19
Rigid Cost Structures as a Preemptive Strategy19
Strategic Disclosure Incentives in a Multisegment Firm19
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality19
The Usefulness of Credit Ratings for Accounting Fraud Prediction19
Wall Street and Product Quality: The Duality of Analysts19
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments18
Global versus Local ESG Ratings: Evidence from China18
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding18
Cybersecurity Risk and Bank Loan Contracting18
Covers and Front Matter18
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits18
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts18
Editorial Policy17
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals17
Erratum17
Modern Privacy Regulation, Internal Information Quality, and Operational Efficiency: Evidence from the General Data Protection Regulation16
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements16
Private Pre-Decision Information and the Pay–Performance Relation16
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals16
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability16
The Influence of Data Visualizations on Investor Information Processing: Evidence from Earnings Conference Call Slideshows15
September 2023 Placement ADS15
CEO Risk Taking Equity Incentives and Workplace Misconduct15
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union15
Covers and Front Matter15
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.15
Disclosing Labor Demand: Evidence from Online Job Postings15
Covers and Front Matter15
Profit Shifting during Foreign Tax Holidays15
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism15
Passed Over for Promotion: Evidence from Middle-Level Managers14
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices14
Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments14
Effects of Mandatory Carbon Reporting on Greenwashing14
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule14
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations14
Local Political Corruption and Financial Reporting Conservatism13
Covers and Front Matter13
Do Consulting Services Affect Audit Quality? Evidence from the Workforce13
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession13
July 2023 Placement ADS13
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?13
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs13
Insider Horizon and Disclosure Policies13
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 60613
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets12
Inequality Grows in Silence: The Impact of Newspaper Closures on CEO-Worker Pay Disparity12
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings12
Insider Trading in News Deserts12
Constructing Carbon Abatement Cost Curves12
Does Referral-Based Hiring Exacerbate Agency Problems?12
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 3412
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?12
Market Leaders’ Tax-Motivated Income Shifting and U.S. Domestic Firms’ Investment Efficiency12
Technology Coopetition and Voluntary Disclosures of Innovation12
Corporate Tax Enforcement and Business Activity12
Financial Reporting and Detection of Labor Union Misconduct12
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