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 2022-06-01 to 2026-06-01.)
ArticleCitations
October 2023 Placement ADS313
MAY 2024 PLACEMENT ADS155
January 2024 Placement ADS77
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times58
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?58
GAAP Earnings Forecast Quality: Implications for Research57
The Leverage Effect of Bank Disclosures55
Asymmetric Disclosure, Noise Trade, and Firm Valuation43
Income Tax Over-Withholding and Household Investment Decisions42
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates42
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading41
Disclosure and Dynamic Risk Sharing with a Large Shareholder40
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System39
How Costly is Tax Avoidance? Evidence from Structural Estimation38
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation38
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns37
CEO Overconfidence and Bonus Target Ratcheting37
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches35
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws35
ELPR: A New Measure of Capital Adequacy for Commercial Banks35
Using Economic Links between Firms to Detect Accounting Fraud34
Understanding the Ecosystem of Enterprise Risk Governance34
Does Meeting Financial Expectations Boost Employee Satisfaction?33
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators32
Changes in Risk Factor Disclosures and the Variance Risk Premium32
The Effect of Innovation Box Regimes on Investment and Employment Activity31
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?31
R&D Disclosure and Short-Term Investors: Evidence from Mandated Patent Disclosure30
The Disclosure and Consequences of U.S. Critical Audit Matters30
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
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions29
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
Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy26
The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy26
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting26
Expanding Our Insights, Audiences, and Impact26
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality25
Current Expected Credit Losses (CECL) Standard and Banks’ Information Production25
Shaping Incentives through Measurement and Contracts25
Customer Shopping Behavior and the Persistence of Revenues and Earnings25
November 2022 Placement Ads24
How Do Amounts, Composition, and Quality of Accruals Differ for Physical versus Knowledge Firms?24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities24
An Examination of the Listing of Analyst Coverage on Corporate Websites24
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information24
Editorial Policy24
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct24
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field24
Owner Exposure through Firm Disclosure23
Say on Pay Laws and Insider Trading23
Voluntary Disclosure Quality and Analyst Coverage23
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers22
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment22
Corporate Tax Benefits from Hometown-Connected Politicians22
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office21
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty21
Covers and Front Matter21
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets21
Editorial Policy21
The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments21
Motivational Optimism and Short-Term Investment Efficiency21
Disclosure Incentives for Firms in Light of Cross-Ownership21
Externalities of Accounting Disclosures: Evidence from the Federal Reserve21
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring20
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?20
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work19
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics19
Covers and Front Matter18
Cybersecurity Risk and Bank Loan Contracting18
Anticipatory Effects around Proposed Regulation: Evidence from Basel III18
Covers and Front Matter18
Identifying the Relationship between Earnings and Prices17
Rigid Cost Structures as a Preemptive Strategy17
Strategic Disclosure Incentives in a Multisegment Firm17
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts17
Wall Street and Product Quality: The Duality of Analysts16
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality16
Covers and Front Matter16
The Usefulness of Credit Ratings for Accounting Fraud Prediction16
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits16
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding16
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments16
Global versus Local ESG Ratings: Evidence from China16
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements15
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union15
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals15
Editorial Policy15
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals15
Erratum15
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism15
Modern Privacy Regulation, Internal Information Quality, and Operational Efficiency: Evidence from the General Data Protection Regulation15
Disclosing Labor Demand: Evidence from Online Job Postings14
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.14
CEO Risk Taking Equity Incentives and Workplace Misconduct14
Private Pre-Decision Information and the Pay–Performance Relation14
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability14
Profit Shifting during Foreign Tax Holidays14
September 2023 Placement ADS14
Covers and Front Matter13
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession13
July 2022 Placement Ads13
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule13
Covers and Front Matter13
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets12
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices12
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations12
Insider Horizon and Disclosure Policies12
July 2023 Placement ADS12
Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments12
Effects of Mandatory Carbon Reporting on Greenwashing12
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings12
Covers and Front Matter12
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs12
Local Political Corruption and Financial Reporting Conservatism12
Do Consulting Services Affect Audit Quality? Evidence from the Workforce11
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 60611
Insider Trading in News Deserts11
Financial Reporting and Detection of Labor Union Misconduct11
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?11
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