Journal of Accounting Research

Papers
(The TQCC of Journal of Accounting Research is 10. 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 2022-05-01 to 2026-05-01.)
ArticleCitations
Issue Information ‐ Request for Papers379
344
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams340
Accounting for Goodwill181
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12118
Auditors’ Use of In‐House Specialists114
Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws94
Issue Information ‐ Request for Papers86
Issue Information ‐ TOC80
Issue Information ‐ Request for Papers76
75
Issue Information ‐ Request for Papers74
Renewable Governance: Good for the Environment?73
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation71
Issue Information ‐ Request for Registered Reports62
The Effect of Client Industry Agglomerations on Auditor Industry Specialization59
Price Rigidities and the Value of Public Information56
Issue Information ‐ Request for Papers54
Issue Information ‐ Request for Registered Reports51
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes50
The Capital Market Effects of Centralizing Regulated Financial Information49
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending48
Equity Incentive Plans and Board of Director Discretion over Equity Grants46
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership45
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct40
Do Investors Value Auditor Involvement in Non‐GAAP Reporting?39
Issue Information ‐ TOC38
Issue Information ‐ Request for Registered Reports37
ESG Rating Competition and Rating Quality36
Reporting Regulation and Private Firms' Bank Credit35
Disclosure, Patenting, and Trade Secrecy35
34
Profit Persistence in the U.S. Audit Market34
33
Issue Information ‐ TOC32
31
Issue Information ‐ TOC30
27
Issue Information ‐ TOC26
Real Effects of Subjectivity in Measuring Fair Values25
Context‐Based Interpretation of Financial Information24
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments23
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight22
Greenhouse Gas Disclosure and Emissions Benchmarking22
Issue Information ‐ Standing Call for Proposals for20
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings18
Boosting Foreign Investment: The Role of Certification of Corporate Governance18
Using and Interpreting Fixed Effects Models17
The Spillover Effect of Liquidity Transparency on Liquidity Holdings17
The Impact of Financial Reporting Mandates on Labor Unions17
Issue Information ‐ Request for Papers17
Issue Information ‐ Standing Call for Proposals for16
Short Squeezes After Short‐Selling Attacks16
Amendment Thresholds and Voting Rules in Debt Contracts15
Issue Information ‐ Standing Call for Proposals for15
The Costs of Waiving Audit Adjustments15
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry14
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls14
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence13
Issue Information ‐ TOC13
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment13
Issue Information ‐ TOC13
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”13
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures12
A Tale of Two Banks: When Credit Loss Models Meet Economic Crises12
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes12
11
Issue Information ‐ Standing Call for Proposals for11
Issue Information ‐ Request for Papers11
Diversity Tokenism10
Issue Information ‐ Request for Papers10
Treatment of Accounting Changes and Covenant Violation Errors10
Issue Information ‐ Standing Call for Proposals for10
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation10
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality10
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective10
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