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 2021-08-01 to 2025-08-01.)
ArticleCitations
Issue Information ‐ Request for Papers243
206
Issue Information ‐ TOC171
Accounting for Goodwill157
Auditors’ Use of In‐House Specialists130
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12127
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams114
Issue Information ‐ Request for Papers109
Issue Information ‐ TOC104
Issue Information ‐ Request for Papers75
71
Issue Information ‐ Request for Papers70
Issue Information ‐ Request for Registered Reports63
The Effect of Client Industry Agglomerations on Auditor Industry Specialization54
How is Earnings News Transmitted to Stock Prices?54
Price Rigidities and the Value of Public Information53
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews52
Renewable Governance: Good for the Environment?52
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation52
Issue Information ‐ Request for Papers51
The Capital Market Effects of Centralizing Regulated Financial Information50
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership48
Issue Information ‐ Request for Registered Reports46
Equity Incentive Plans and Board of Director Discretion over Equity Grants44
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending43
The Long‐Term Consequences of Short‐Term Incentives42
Issue Information ‐ TOC39
Issue Information ‐ Request for Papers39
Disclosure, Patenting, and Trade Secrecy38
Issue Information ‐ Request for Registered Reports38
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks36
35
ESG Rating Competition and Rating Quality35
Issue Information ‐ TOC34
33
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight32
Context‐Based Interpretation of Financial Information31
Issue Information ‐ TOC30
Issue Information ‐ TOC29
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments29
Greenhouse Gas Disclosure and Emissions Benchmarking29
28
Issue Information ‐ Request for Papers28
Boosting Foreign Investment: The Role of Certification of Corporate Governance28
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings27
The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms26
Using and Interpreting Fixed Effects Models25
Truncating Optimism25
Issue Information ‐ Request for Papers23
Issue Information ‐ Standing Call for Proposals for23
Short Squeezes After Short‐Selling Attacks22
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry21
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence20
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment20
The Spillover Effect of Liquidity Transparency on Liquidity Holdings19
The Costs of Waiving Audit Adjustments19
Issue Information ‐ TOC19
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls19
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”19
Issue Information ‐ Standing Call for Proposals for17
How Do Firms Respond to Corporate Taxes?17
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes17
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures17
Issue Information ‐ Request for Papers16
16
Issue Information ‐ Standing Call for Proposals for15
Information Spillovers at Earnings Announcements15
Managerial Optimism and Debt Covenants15
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation15
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India14
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective14
Treatment of Accounting Changes and Covenant Violation Errors14
Global Evolution of Environmental and Social Disclosure in Annual Reports13
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality13
Issue Information ‐ TOC12
12
The Decision Relevance of Loan Fair Values for Depositors12
CECL: Timely Loan Loss Provisioning and Bank Regulation11
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force11
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd11
Issue Information ‐ Standing Call for Proposals for10
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity10
10
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance10
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?10
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach9
Issue Information ‐ Request for Registered Reports9
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market9
Issue Information ‐ TOC9
9
Issue Information ‐ Request for Papers8
The Impact of Open Data on Public Procurement8
Issue Information ‐ Standing Call for Proposals for8
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform8
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?8
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?8
Issue Information ‐ Request for Papers7
Measuring the Prevalence of Earnings Manipulations: A Novel Approach7
Issue Information ‐ Request for Papers7
Bank Supervision and Organizational Capital: The Case of Minority Lending7
Relative Valuation with Machine Learning7
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance6
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors6
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act6
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 19346
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?6
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor6
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐196
6
The Effects of Mandatory ESG Disclosure Around the World5
2021 Excellence in Refereeing5
2024 Excellence in Refereeing5
News Bias in Financial Journalists’ Social Networks5
Issue Information ‐ Request for Papers4
4
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?4
4
Standard Error Biases When Using Generated Regressors in Accounting Research4
Issue Information ‐ TOC4
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency4
Competitive Externalities of Tax Cuts4
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision3
Transparency in Hierarchies3
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?3
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation3
The Economic Consequences of Financial Audit Regulation in the Charitable Sector3
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform3
Responding to Climate Change Crises: Firms' Trade‐Offs3
The Signaling Value of Internal Employee Coordination3
Measuring Risk Information3
Government Subsidies and Corporate Misconduct3
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures3
Flu Fallout: Information Production Constraints and Corporate Disclosure3
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