Journal of Accounting Research

Papers
(The median citation count of Journal of Accounting Research is 3. 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
Issue Information ‐ Request for Papers227
191
Issue Information ‐ TOC142
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12122
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams119
Accounting for Goodwill111
Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities106
Auditors’ Use of In‐House Specialists101
Issue Information ‐ Request for Papers95
Issue Information ‐ TOC87
Issue Information ‐ Request for Papers67
Issue Information ‐ Request for Papers66
65
Issue Information ‐ Request for Papers59
How is Earnings News Transmitted to Stock Prices?58
Issue Information ‐ Request for Registered Reports58
Price Rigidities and the Value of Public Information51
The Effect of Client Industry Agglomerations on Auditor Industry Specialization50
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews49
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation49
Renewable Governance: Good for the Environment?48
Issue Information ‐ Request for Papers48
The Capital Market Effects of Centralizing Regulated Financial Information47
Issue Information ‐ Request for Registered Reports46
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending45
The Long‐Term Consequences of Short‐Term Incentives43
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership41
Issue Information ‐ Request for Papers39
Equity Incentive Plans and Board of Director Discretion over Equity Grants39
Issue Information ‐ TOC35
Issue Information ‐ Request for Registered Reports34
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks34
Disclosure, Patenting, and Trade Secrecy34
33
Issue Information ‐ TOC32
32
Greenhouse Gas Disclosure and Emissions Benchmarking31
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments31
Context‐Based Interpretation of Financial Information31
Issue Information ‐ TOC31
Issue Information ‐ TOC31
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight30
Boosting Foreign Investment: The Role of Certification of Corporate Governance29
Issue Information ‐ Request for Papers28
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings28
28
Using and Interpreting Fixed Effects Models27
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints27
Truncating Optimism27
The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms26
Issue Information ‐ Request for Papers26
Call for Papers24
The Spillover Effect of Liquidity Transparency on Liquidity Holdings23
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment22
Issue Information ‐ Standing Call for Proposals for22
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”20
The Costs of Waiving Audit Adjustments20
How Do Firms Respond to Corporate Taxes?19
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence19
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes19
Short Squeezes After Short‐Selling Attacks19
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures19
Issue Information ‐ TOC19
Issue Information ‐ Standing Call for Proposals for18
18
Issue Information ‐ Request for Papers17
Information Spillovers at Earnings Announcements17
Issue Information ‐ Standing Call for Proposals for17
Managerial Optimism and Debt Covenants16
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation16
Treatment of Accounting Changes and Covenant Violation Errors16
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality15
Global Evolution of Environmental and Social Disclosure in Annual Reports15
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective14
Issue Information ‐ TOC13
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India13
The Decision Relevance of Loan Fair Values for Depositors12
12
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force12
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity12
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?11
11
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd11
CECL: Timely Loan Loss Provisioning and Bank Regulation11
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market10
Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market10
10
Issue Information ‐ Standing Call for Proposals for10
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach10
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance10
Issue Information ‐ TOC9
Issue Information ‐ Request for Papers8
Issue Information ‐ Standing Call for Proposals for8
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?8
Economic Downturns and the Informativeness of Management Earnings Forecasts8
Issue Information ‐ Request for Registered Reports8
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?8
7
The Impact of Open Data on Public Procurement7
Issue Information ‐ Request for Papers7
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform7
Relative Valuation with Machine Learning7
Issue Information ‐ Request for Papers7
Measuring the Prevalence of Earnings Manipulations: A Novel Approach6
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor6
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors6
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 19346
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act6
6
Bank Supervision and Organizational Capital: The Case of Minority Lending6
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?6
The Effects of Mandatory ESG Disclosure Around the World5
News Bias in Financial Journalists’ Social Networks5
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐195
2021 Excellence in Refereeing5
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance5
Government Subsidies and Corporate Misconduct4
4
2024 Excellence in Refereeing4
Issue Information ‐ Request for Papers4
4
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform4
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency4
Transparency in Hierarchies3
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?3
Issue Information ‐ TOC3
Competitive Externalities of Tax Cuts3
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation3
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?3
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision3
Measuring Risk Information3
The Economic Consequences of Financial Audit Regulation in the Charitable Sector3
Flu Fallout: Information Production Constraints and Corporate Disclosure3
Standard Error Biases When Using Generated Regressors in Accounting Research3
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?3
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