Journal of Accounting Research

Papers
(The TQCC of Journal of Accounting Research is 15. 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
Issue Information ‐ Request for Registered Reports38
Disclosure, Patenting, and Trade Secrecy38
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
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”19
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
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures17
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
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
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