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 2022-01-01 to 2026-01-01.)
ArticleCitations
Issue Information ‐ Request for Papers295
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams273
270
Issue Information ‐ TOC258
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12157
Accounting for Goodwill132
Auditors’ Use of In‐House Specialists95
Issue Information ‐ Request for Papers84
Issue Information ‐ TOC81
Issue Information ‐ Request for Papers69
68
Issue Information ‐ Request for Papers67
Issue Information ‐ Request for Registered Reports66
The Effect of Client Industry Agglomerations on Auditor Industry Specialization65
Price Rigidities and the Value of Public Information63
Renewable Governance: Good for the Environment?62
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation55
Issue Information ‐ Request for Papers55
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending54
Issue Information ‐ Request for Registered Reports54
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct53
Equity Incentive Plans and Board of Director Discretion over Equity Grants53
The Capital Market Effects of Centralizing Regulated Financial Information51
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership47
Issue Information ‐ Request for Papers44
Issue Information ‐ Request for Registered Reports42
Issue Information ‐ TOC42
Reporting Regulation and Private Firms' Bank Credit40
ESG Rating Competition and Rating Quality39
Profit Persistence in the U.S. Audit Market37
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks36
Issue Information ‐ TOC36
Disclosure, Patenting, and Trade Secrecy36
36
35
Issue Information ‐ TOC34
Issue Information ‐ TOC33
Greenhouse Gas Disclosure and Emissions Benchmarking32
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight32
Context‐Based Interpretation of Financial Information30
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments29
Issue Information ‐ Standing Call for Proposals for26
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings26
Using and Interpreting Fixed Effects Models25
Boosting Foreign Investment: The Role of Certification of Corporate Governance25
Issue Information ‐ Request for Papers24
The Spillover Effect of Liquidity Transparency on Liquidity Holdings23
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry23
Issue Information ‐ Standing Call for Proposals for23
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment23
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”22
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls22
Short Squeezes After Short‐Selling Attacks22
The Costs of Waiving Audit Adjustments22
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence21
Issue Information ‐ TOC20
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes19
Issue Information ‐ Request for Papers18
18
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures18
Issue Information ‐ Standing Call for Proposals for17
Issue Information ‐ Standing Call for Proposals for16
Issue Information ‐ Request for Papers16
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India15
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality15
Information Spillovers at Earnings Announcements14
Treatment of Accounting Changes and Covenant Violation Errors14
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation14
Global Evolution of Environmental and Social Disclosure in Annual Reports13
Diversity Tokenism13
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?12
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective12
The Decision Relevance of Loan Fair Values for Depositors12
12
Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market12
Issue Information ‐ TOC12
Do Nature‐Loving CEOs Make the World Greener?11
CECL: Timely Loan Loss Provisioning and Bank Regulation10
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force10
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd10
Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data*9
9
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach9
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity9
Do Shared Auditors Facilitate Follow‐on Innovation?9
Issue Information ‐ Request for Papers9
Issue Information ‐ Standing Call for Proposals for9
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance9
Issue Information ‐ Request for Registered Reports8
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform8
Issue Information ‐ Standing Call for Proposals for8
The Impact of Open Data on Public Procurement8
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?8
Issue Information ‐ TOC8
Relative Valuation with Machine Learning8
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?8
Listen Closely: Measuring Vocal Tone in Corporate Disclosures7
Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis7
Bank Supervision and Organizational Capital: The Case of Minority Lending7
Issue Information ‐ Request for Papers7
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act7
Measuring the Prevalence of Earnings Manipulations: A Novel Approach7
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor7
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance6
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐196
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 19346
Corporate Litigation, Governance, and the Role of Law Firms6
6
6
2021 Excellence in Refereeing5
The Effects of Mandatory ESG Disclosure Around the World5
5
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors5
2024 Excellence in Refereeing5
Issue Information ‐ Request for Papers5
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?5
News Bias in Financial Journalists’ Social Networks5
5
Flu Fallout: Information Production Constraints and Corporate Disclosure4
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision4
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform4
The Economic Consequences of Financial Audit Regulation in the Charitable Sector4
Issue Information ‐ TOC4
Standard Error Biases When Using Generated Regressors in Accounting Research4
The Signaling Value of Internal Employee Coordination4
Transparency in Hierarchies4
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?4
Government Subsidies and Corporate Misconduct4
Responding to Climate Change Crises: Firms' Trade‐Offs3
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?3
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures3
Issue Information ‐ Request for Papers3
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation3
Issue Information ‐ TOC3
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