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 2021-06-01 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
Using Economic Links between Firms to Detect Accounting Fraud33
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches33
How Costly is Tax Avoidance? Evidence from Structural Estimation32
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?30
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws30
Does Meeting Financial Expectations Boost Employee Satisfaction?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
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?25
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality25
The Disclosure and Consequences of U.S. Critical Audit Matters25
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO25
Shaping Incentives through Measurement and Contracts24
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions24
Customer Shopping Behavior and the Persistence of Revenues and Earnings24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities24
The Demand for Internal Auditors following Accounting and Operational Failures23
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?22
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting22
Editorial Policy22
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information21
November 2022 Placement Ads21
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office20
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets20
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field20
Owner Exposure through Firm Disclosure20
An Examination of the Listing of Analyst Coverage on Corporate Websites20
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment19
Covers and Front Matter19
Corporate Tax Benefits from Hometown-Connected Politicians19
Say on Pay Laws and Insider Trading19
Editorial Policy19
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers19
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls19
Fracking Disclosure, Collateral Value, and the Mortgage Market19
CFO Gaps: Determinants and Impact on the Corporate Information Environment18
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?18
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics18
Externalities of Accounting Disclosures: Evidence from the Federal Reserve18
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty17
Motivational Optimism and Short-Term Investment Efficiency17
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work17
Anticipatory Effects around Proposed Regulation: Evidence from Basel III17
The Effect of Accrual Heterogeneity on Accrual Quality Inferences17
Identifying the Relationship between Earnings and Prices17
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding16
Covers and Front Matter16
Covers and Front Matter16
Covers and Front Matter16
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality15
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments15
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes15
Strategic Disclosure Incentives in a Multisegment Firm15
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations14
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits14
Non-Price and Price Performance Vesting Provisions and CEO Incentives14
The Usefulness of Credit Ratings for Accounting Fraud Prediction14
Global versus Local ESG Ratings: Evidence from China14
Covers and Front Matter14
Wall Street and Product Quality: The Duality of Analysts14
Private Pre-Decision Information and the Pay–Performance Relation14
Covers and Front Matter14
CEO Risk Taking Equity Incentives and Workplace Misconduct13
Editorial Policy13
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals13
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements13
Profit Shifting during Foreign Tax Holidays13
Erratum13
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.12
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals12
September 2023 Placement ADS12
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability12
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism12
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations11
Investment as the Opportunity Cost of Dividend Signaling11
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs11
Covers and Front Matter11
News at the Bell and a Level Playing Field11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule11
Covers and Front Matter11
March 2022 Placement Ads11
July 2022 Placement Ads11
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences11
Local Political Corruption and Financial Reporting Conservatism11
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices11
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession11
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets10
July 2023 Placement ADS10
Insider Horizon and Disclosure Policies10
Covers and Front Matter10
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income10
Corporate Tax Enforcement and Business Activity10
Early-Warning Signals and Risk-Shifting Incentives9
Technology Coopetition and Voluntary Disclosures of Innovation9
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?9
Insider Trading in News Deserts9
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 349
Editorial Policy9
Contract Disclosure under External Scrutiny9
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings9
Annual Editor Report9
Does Referral-Based Hiring Exacerbate Agency Problems?9
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings9
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?9
Institutional Dual-Holders and Managers' Earnings Disclosure9
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability9
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