Journal of Accounting Research

Papers
(The median citation count of Journal of Accounting Research is 2. 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 2022-05-01 to 2026-05-01.)
ArticleCitations
Issue Information ‐ Request for Papers379
344
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams340
Accounting for Goodwill181
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12118
Auditors’ Use of In‐House Specialists114
Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws94
Issue Information ‐ Request for Papers86
Issue Information ‐ TOC80
Issue Information ‐ Request for Papers76
75
Issue Information ‐ Request for Papers74
Renewable Governance: Good for the Environment?73
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation71
Issue Information ‐ Request for Registered Reports62
The Effect of Client Industry Agglomerations on Auditor Industry Specialization59
Price Rigidities and the Value of Public Information56
Issue Information ‐ Request for Papers54
Issue Information ‐ Request for Registered Reports51
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes50
The Capital Market Effects of Centralizing Regulated Financial Information49
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending48
Equity Incentive Plans and Board of Director Discretion over Equity Grants46
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership45
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct40
Do Investors Value Auditor Involvement in Non‐GAAP Reporting?39
Issue Information ‐ TOC38
Issue Information ‐ Request for Registered Reports37
ESG Rating Competition and Rating Quality36
Disclosure, Patenting, and Trade Secrecy35
Reporting Regulation and Private Firms' Bank Credit35
Profit Persistence in the U.S. Audit Market34
34
33
Issue Information ‐ TOC32
31
Issue Information ‐ TOC30
27
Issue Information ‐ TOC26
Real Effects of Subjectivity in Measuring Fair Values25
Context‐Based Interpretation of Financial Information24
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments23
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight22
Greenhouse Gas Disclosure and Emissions Benchmarking22
Issue Information ‐ Standing Call for Proposals for20
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings18
Boosting Foreign Investment: The Role of Certification of Corporate Governance18
The Spillover Effect of Liquidity Transparency on Liquidity Holdings17
The Impact of Financial Reporting Mandates on Labor Unions17
Issue Information ‐ Request for Papers17
Using and Interpreting Fixed Effects Models17
Short Squeezes After Short‐Selling Attacks16
Issue Information ‐ Standing Call for Proposals for16
The Costs of Waiving Audit Adjustments15
Amendment Thresholds and Voting Rules in Debt Contracts15
Issue Information ‐ Standing Call for Proposals for15
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry14
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls14
Issue Information ‐ TOC13
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”13
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence13
Issue Information ‐ TOC13
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment13
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes12
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures12
A Tale of Two Banks: When Credit Loss Models Meet Economic Crises12
Issue Information ‐ Request for Papers11
11
Issue Information ‐ Standing Call for Proposals for11
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality10
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective10
Diversity Tokenism10
Issue Information ‐ Request for Papers10
Treatment of Accounting Changes and Covenant Violation Errors10
Issue Information ‐ Standing Call for Proposals for10
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation10
Issue Information ‐ Request for Papers9
Issue Information ‐ TOC9
Global Evolution of Environmental and Social Disclosure in Annual Reports9
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity9
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?9
Information Spillovers at Earnings Announcements9
CECL: Timely Loan Loss Provisioning and Bank Regulation9
9
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India9
Fixed Pay for Output or Time? Implications for Work Speed and Quality9
Do Nature‐Loving CEOs Make the World Greener?8
The Decision Relevance of Loan Fair Values for Depositors8
Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market8
Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data*7
Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions7
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force7
Do Shared Auditors Facilitate Follow‐on Innovation?7
7
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd7
Issue Information ‐ Request for Papers7
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance7
Issue Information ‐ Standing Call for Proposals for7
The Impact of Open Data on Public Procurement6
Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls6
Issue Information ‐ Request for Papers6
Issue Information ‐ Standing Call for Proposals for6
Issue Information ‐ Request for Registered Reports6
Do Consumers Vote with Their Feet in Response to Negative ESG News? Evidence from Foot Traffic to Retail Locations6
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform6
Issue Information ‐ TOC6
Relative Valuation with Machine Learning6
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?6
Measuring the Prevalence of Earnings Manipulations: A Novel Approach5
5
5
Bank Supervision and Organizational Capital: The Case of Minority Lending5
Corporate Litigation, Governance, and the Role of Law Firms5
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor5
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act5
Listen Closely: Measuring Vocal Tone in Corporate Disclosures5
Monitoring Quality of Mafia‐Connected Accountants5
Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis5
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐194
2021 Excellence in Refereeing4
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors4
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance4
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?4
The Effects of Mandatory ESG Disclosure Around the World4
3
3
Government Subsidies and Corporate Misconduct3
Issue Information ‐ Request for Papers3
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision3
Issue Information ‐ Request for Papers3
2024 Excellence in Refereeing3
News Bias in Financial Journalists’ Social Networks3
Issue Information ‐ TOC3
Transparency in Hierarchies2
The Determinants of ESG Ratings: Rater Ownership Matters2
The Assignment of Intellectual Property Rights and Innovation2
AI Democratization and Trading Inequality2
The Signaling Value of Internal Employee Coordination2
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?2
Issue Information ‐ TOC2
Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages2
Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies2
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform2
Flu Fallout: Information Production Constraints and Corporate Disclosure2
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation2
Generative AI in Financial Reporting2
2
Responding to Climate Change Crises: Firms' Trade‐Offs2
Standard Error Biases When Using Generated Regressors in Accounting Research2
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures2
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