Journal of Accounting Research

Papers
(The TQCC of Journal of Accounting Research is 14. 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
Issue Information ‐ Request for Papers55
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation55
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending54
Issue Information ‐ Request for Registered Reports54
Equity Incentive Plans and Board of Director Discretion over Equity Grants53
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct53
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 ‐ TOC42
Issue Information ‐ Request for Registered Reports42
Reporting Regulation and Private Firms' Bank Credit40
ESG Rating Competition and Rating Quality39
Profit Persistence in the U.S. Audit Market37
Issue Information ‐ TOC36
Disclosure, Patenting, and Trade Secrecy36
36
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks36
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
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings26
Issue Information ‐ Standing Call for Proposals for26
Using and Interpreting Fixed Effects Models25
Boosting Foreign Investment: The Role of Certification of Corporate Governance25
Issue Information ‐ Request for Papers24
Issue Information ‐ Standing Call for Proposals for23
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment23
The Spillover Effect of Liquidity Transparency on Liquidity Holdings23
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry23
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
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”22
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
18
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures18
Issue Information ‐ Request for Papers18
Issue Information ‐ Standing Call for Proposals for17
Issue Information ‐ Request for Papers16
Issue Information ‐ Standing Call for Proposals for16
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality15
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India15
Treatment of Accounting Changes and Covenant Violation Errors14
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation14
Information Spillovers at Earnings Announcements14
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