Journal of Accounting Research

Papers
(The TQCC of Journal of Accounting Research is 16. 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
The Spillover Effect of Liquidity Transparency on Liquidity Holdings97
Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering97
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
The Value of Mandatory Certification: A Real Effects Perspective42
Short Squeezes After Short‐Selling Attacks42
42
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act40
40
Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data39
Issue Information ‐ Standing Call for Proposals for39
Tax Subsidy Disclosure and Local Economic Effects37
Forced Rating Systems from Employee and Supervisor Perspectives37
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”37
Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls34
Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?31
Bank Supervision and Organizational Capital: The Case of Minority Lending30
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
Innovation and Financial Disclosure29
ESG Disclosures in the Private Equity Industry29
Measuring Greenhouse Gas Emissions: What Are the Costs and Benefits?29
The Costs of Waiving Audit Adjustments28
Cultural Origin and Minority Shareholder Expropriation: Historical Evidence28
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes27
Dynamic Information Acquisition, Investment, and Disclosure27
Issue Information ‐ Request for Registered Reports27
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 193426
Comply or Explain: Do Firms Opportunistically Claim Trade Secrets in Mandatory Environmental Disclosure Programs?26
Personal Financial Distress, Limited Attention25
Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity25
25
Issue Information ‐ TOC25
It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions23
The Effect of Client Industry Agglomerations on Auditor Industry Specialization23
Issue Information ‐ Request for Papers23
Price Rigidities and the Value of Public Information23
22
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors22
Call for Papers21
Issue Information ‐ Request for Papers21
20
Issue Information ‐ Request for Papers20
Issue Information ‐ TOC19
Issue Information ‐ Request for Papers18
2023 Excellence in Refereeing18
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐1916
Silent Suffering: Using Machine Learning to Measure CEO Depression16
How Do Firms Respond to Corporate Taxes?16
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