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 2021-04-01 to 2025-04-01.)
ArticleCitations
Issue Information ‐ Request for Papers207
Measuring the Prevalence of Earnings Manipulations: A Novel Approach173
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment116
Issue Information ‐ Standing Call for Proposals for109
Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation107
Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering97
The Spillover Effect of Liquidity Transparency on Liquidity Holdings97
86
Issue Information ‐ Request for Papers82
Issue Information ‐ TOC76
Call for Papers71
Issue Information ‐ Request for Papers64
Issue Information ‐ TOC60
2020 Excellence in Refereeing Award59
Call for Papers58
Issue Information ‐ Request for Papers56
Issue Information ‐ Request for Papers55
Auditors’ Use of In‐House Specialists54
53
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence48
Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities47
Financial Reporting and Employee Job Search46
Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts44
Short Squeezes After Short‐Selling Attacks42
42
The Value of Mandatory Certification: A Real Effects Perspective42
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act40
40
Issue Information ‐ Standing Call for Proposals for39
Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data39
Forced Rating Systems from Employee and Supervisor Perspectives37
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”37
Tax Subsidy Disclosure and Local Economic Effects37
Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls34
Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?31
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor30
Observing Enforcement: Evidence from Banking30
Strategic Scientific Disclosure: Evidence from the Leahy–Smith America Invents Act30
Bank Supervision and Organizational Capital: The Case of Minority Lending30
ESG Disclosures in the Private Equity Industry29
Measuring Greenhouse Gas Emissions: What Are the Costs and Benefits?29
Innovation and Financial Disclosure29
The Costs of Waiving Audit Adjustments28
Cultural Origin and Minority Shareholder Expropriation: Historical Evidence28
Dynamic Information Acquisition, Investment, and Disclosure27
Issue Information ‐ Request for Registered Reports27
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes27
Comply or Explain: Do Firms Opportunistically Claim Trade Secrets in Mandatory Environmental Disclosure Programs?26
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 193426
Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity25
25
Issue Information ‐ TOC25
Personal Financial Distress, Limited Attention25
The Effect of Client Industry Agglomerations on Auditor Industry Specialization23
Issue Information ‐ Request for Papers23
Price Rigidities and the Value of Public Information23
It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions23
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors22
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Issue Information ‐ Request for Papers21
Call for Papers21
20
Issue Information ‐ Request for Papers20
Issue Information ‐ TOC19
Issue Information ‐ Request for Papers18
2023 Excellence in Refereeing18
Silent Suffering: Using Machine Learning to Measure CEO Depression16
How Do Firms Respond to Corporate Taxes?16
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐1916
Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process15
Payment Practices Transparency and Customer‐Supplier Dynamics15
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?14
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees14
Fraud Power Laws14
Target Setting in Hierarchies: The Role of Middle Managers13
Renewable Governance: Good for the Environment?12
Do Investors Care Who Did the Audit? Evidence from Form AP12
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation12
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance11
Issue Information ‐ Request for Papers11
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures11
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews10
The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers10
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors10
Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation10
How is Earnings News Transmitted to Stock Prices?10
Issue Information ‐ TOC9
Show Me the Money! Dividend Policy in Countries with Weak Institutions9
Issue Information ‐ Request for Papers9
Limited Attention: Implications for Financial Reporting9
Issue Information ‐ Request for Papers9
9
The Effects of Mandatory ESG Disclosure Around the World9
Issue Information ‐ Request for Papers9
8
Issue Information ‐ Standing Call for Proposals for8
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation7
Issue Information ‐ Standing Call for Proposals for7
Issue Information ‐ Request for Registered Reports7
Issue Information ‐ TOC7
2021 Excellence in Refereeing6
Issue Information ‐ TOC6
Earnings News and Over‐the‐Counter Markets6
Managerial Optimism and Debt Covenants6
Issue Information ‐ Standing Call for Proposals for6
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending6
How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections6
Issue Information ‐ TOC6
Treatment of Accounting Changes and Covenant Violation Errors5
The Capital Market Effects of Centralizing Regulated Financial Information5
The Complementarity Between Signal Informativeness and Monitoring5
Equity Incentive Plans and Board of Director Discretion over Equity Grants5
Issue Information ‐ Request for Papers5
News Bias in Financial Journalists’ Social Networks5
Just Friends? Managers’ Connections to Judges4
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective3
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India3
Multimarket Contact and Mutual Forbearance in Audit Markets3
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency3
3
Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks3
Debiasing the Measurement of Conditional Conservatism3
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality3
Sexism, Culture, and Firm Value: Evidence from the Harvey Weinstein Scandal and the #MeToo Movement3
What Happens to Partners Who Issue Adverse Internal Control Opinions?3
Balanced Scorecards: A Relational Contract Approach3
Global Evolution of Environmental and Social Disclosure in Annual Reports3
The Long‐Term Consequences of Short‐Term Incentives3
Information Spillovers at Earnings Announcements3
Anonymous Equity Research3
Regulation of Compensation and Systemic Risk: Evidence from the UK3
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association3
Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive2
Executive Compensation Tied to ESG Performance: International Evidence2
The Decision Relevance of Loan Fair Values for Depositors2
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership2
2022 Excellence in Refereeing2
Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers2
Call for Papers2
Issue Information ‐ TOC2
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