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 2021-09-01 to 2025-09-01.)
ArticleCitations
Issue Information ‐ Request for Papers255
216
Accounting for Goodwill187
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12181
Auditors’ Use of In‐House Specialists136
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams127
Issue Information ‐ TOC112
Issue Information ‐ Request for Papers107
Issue Information ‐ TOC81
73
Issue Information ‐ Request for Papers73
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation67
Price Rigidities and the Value of Public Information55
Renewable Governance: Good for the Environment?55
Issue Information ‐ Request for Registered Reports55
The Effect of Client Industry Agglomerations on Auditor Industry Specialization55
Issue Information ‐ Request for Papers55
Issue Information ‐ Request for Papers53
Issue Information ‐ Request for Registered Reports53
Equity Incentive Plans and Board of Director Discretion over Equity Grants52
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending51
The Capital Market Effects of Centralizing Regulated Financial Information47
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership47
The Long‐Term Consequences of Short‐Term Incentives46
Issue Information ‐ TOC44
Issue Information ‐ Request for Papers44
Issue Information ‐ Request for Registered Reports42
ESG Rating Competition and Rating Quality40
Disclosure, Patenting, and Trade Secrecy37
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks37
36
Issue Information ‐ TOC35
34
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight33
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments32
Issue Information ‐ TOC32
Context‐Based Interpretation of Financial Information31
Issue Information ‐ TOC31
Greenhouse Gas Disclosure and Emissions Benchmarking30
29
Issue Information ‐ Request for Papers29
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings27
Boosting Foreign Investment: The Role of Certification of Corporate Governance27
Issue Information ‐ Standing Call for Proposals for25
Using and Interpreting Fixed Effects Models25
Issue Information ‐ Request for Papers24
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry23
Issue Information ‐ Standing Call for Proposals for21
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment20
Short Squeezes After Short‐Selling Attacks20
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence20
The Spillover Effect of Liquidity Transparency on Liquidity Holdings19
The Costs of Waiving Audit Adjustments19
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”19
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls18
Issue Information ‐ TOC18
17
How Do Firms Respond to Corporate Taxes?17
Issue Information ‐ Standing Call for Proposals for17
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes17
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures17
Issue Information ‐ Standing Call for Proposals for16
Issue Information ‐ Request for Papers16
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation15
Managerial Optimism and Debt Covenants15
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality15
Information Spillovers at Earnings Announcements15
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