Journal of Accounting Research

Papers
(The TQCC of Journal of Accounting Research is 11. 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 2022-06-01 to 2026-06-01.)
ArticleCitations
Issue Information ‐ Request for Papers403
361
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams348
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12186
The Value of a Loss: The Impact of Restricting Tax Loss Transfers124
A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market115
Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws97
Auditors’ Use of In‐House Specialists87
Accounting for Goodwill82
Issue Information ‐ Request for Papers78
Issue Information ‐ Request for Papers75
Issue Information ‐ TOC75
74
Issue Information ‐ Request for Papers73
Issue Information ‐ Request for Registered Reports62
Renewable Governance: Good for the Environment?60
Price Rigidities and the Value of Public Information58
Issue Information ‐ Request for Papers56
Issue Information ‐ Request for Papers52
The Effect of Client Industry Agglomerations on Auditor Industry Specialization52
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation52
Issue Information ‐ Request for Registered Reports49
Do Investors Value Auditor Involvement in Non‐GAAP Reporting?47
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending46
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes41
The Capital Market Effects of Centralizing Regulated Financial Information41
Equity Incentive Plans and Board of Director Discretion over Equity Grants40
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership36
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct36
Issue Information ‐ TOC35
Reporting Regulation and Private Firms' Bank Credit35
Issue Information ‐ Request for Registered Reports35
Issue Information ‐ Standing Call for Proposals for35
Profit Persistence in the U.S. Audit Market34
34
ESG Rating Competition and Rating Quality31
Disclosure, Patenting, and Trade Secrecy29
28
Issue Information ‐ TOC27
25
Issue Information ‐ TOC25
24
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments22
Issue Information ‐ TOC22
Real Effects of Subjectivity in Measuring Fair Values20
Greenhouse Gas Disclosure and Emissions Benchmarking18
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight18
Issue Information ‐ Standing Call for Proposals for18
RETRACTED: Context‐Based Interpretation of Financial Information18
Boosting Foreign Investment: The Role of Certification of Corporate Governance17
Issue Information ‐ Request for Papers17
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings17
Using and Interpreting Fixed Effects Models17
The Impact of Financial Reporting Mandates on Labor Unions17
Issue Information ‐ Standing Call for Proposals for15
The Spillover Effect of Liquidity Transparency on Liquidity Holdings15
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls14
Issue Information ‐ Standing Call for Proposals for14
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”13
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry13
The Costs of Waiving Audit Adjustments13
Amendment Thresholds and Voting Rules in Debt Contracts13
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment13
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence13
Short Squeezes After Short‐Selling Attacks13
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes12
Issue Information ‐ TOC12
Issue Information ‐ TOC12
11
Issue Information ‐ Standing Call for Proposals for11
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures11
Issue Information ‐ Request for Papers11
A Tale of Two Banks: When Credit Loss Models Meet Economic Crises11
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