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 2022-01-01 to 2026-01-01.)
ArticleCitations
October 2023 Placement ADS282
Editorial Policy139
MAY 2024 PLACEMENT ADS63
January 2024 Placement ADS62
ELPR: A New Measure of Capital Adequacy for Commercial Banks47
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches45
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns44
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times44
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation43
Political Connections and Accounting Conservatism41
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates38
CEO Overconfidence and Bonus Target Ratcheting37
Asymmetric Disclosure, Noise Trade, and Firm Valuation35
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws34
Disclosure and Dynamic Risk Sharing with a Large Shareholder33
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?32
Using Economic Links between Firms to Detect Accounting Fraud31
How Costly is Tax Avoidance? Evidence from Structural Estimation31
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System30
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO29
GAAP Earnings Forecast Quality: Implications for Research29
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators29
Does Meeting Financial Expectations Boost Employee Satisfaction?29
Changes in Risk Factor Disclosures and the Variance Risk Premium28
Understanding the Ecosystem of Enterprise Risk Governance28
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?28
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation28
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?27
The Effect of Innovation Box Regimes on Investment and Employment Activity26
Customer Shopping Behavior and the Persistence of Revenues and Earnings26
The Disclosure and Consequences of U.S. Critical Audit Matters26
Shaping Incentives through Measurement and Contracts25
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?25
The Effect of Financial Regulation on Nonfinancial Violations24
Expanding Our Insights, Audiences, and Impact24
The Demand for Internal Auditors following Accounting and Operational Failures24
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality24
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions24
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting23
Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands23
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities23
November 2022 Placement Ads22
Editorial Policy22
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers21
An Examination of the Listing of Analyst Coverage on Corporate Websites21
Voluntary Disclosure Quality and Analyst Coverage20
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field20
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment20
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls19
Owner Exposure through Firm Disclosure19
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct19
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information19
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets19
Say on Pay Laws and Insider Trading19
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office19
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics18
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?18
Editorial Policy18
Externalities of Accounting Disclosures: Evidence from the Federal Reserve18
Corporate Tax Benefits from Hometown-Connected Politicians18
Motivational Optimism and Short-Term Investment Efficiency17
Covers and Front Matter17
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty17
Anticipatory Effects around Proposed Regulation: Evidence from Basel III17
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring17
CFO Gaps: Determinants and Impact on the Corporate Information Environment17
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes16
Covers and Front Matter16
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations16
Covers and Front Matter16
The Usefulness of Credit Ratings for Accounting Fraud Prediction16
Covers and Front Matter16
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work16
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments15
Strategic Disclosure Incentives in a Multisegment Firm15
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding15
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts15
Rigid Cost Structures as a Preemptive Strategy15
Erratum14
Cybersecurity Risk and Bank Loan Contracting14
Identifying the Relationship between Earnings and Prices14
Editorial Policy14
Global versus Local ESG Ratings: Evidence from China14
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits14
Covers and Front Matter14
Wall Street and Product Quality: The Duality of Analysts14
Private Pre-Decision Information and the Pay–Performance Relation13
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals13
Profit Shifting during Foreign Tax Holidays13
Non-Price and Price Performance Vesting Provisions and CEO Incentives13
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism13
Disclosing Labor Demand: Evidence from Online Job Postings13
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements13
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.13
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability12
Covers and Front Matter12
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession12
CEO Risk Taking Equity Incentives and Workplace Misconduct12
July 2022 Placement Ads12
News at the Bell and a Level Playing Field12
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals12
September 2023 Placement ADS12
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations12
Covers and Front Matter12
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs11
July 2023 Placement ADS11
Local Political Corruption and Financial Reporting Conservatism11
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices11
Covers and Front Matter11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule11
March 2022 Placement Ads11
Technology Coopetition and Voluntary Disclosures of Innovation10
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings10
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 3410
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings10
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income10
Does Referral-Based Hiring Exacerbate Agency Problems?10
Contract Disclosure under External Scrutiny10
Insider Trading in News Deserts10
Corporate Tax Enforcement and Business Activity10
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?10
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 60610
Editorial Policy10
Insider Horizon and Disclosure Policies10
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets10
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?10
0.14478302001953