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 2020-05-01 to 2024-05-01.)
ArticleCitations
The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad81
How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?81
Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive81
Strategic Subsidiary Disclosure70
The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings68
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews66
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence63
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments59
The Information Role of the Media in Earnings News57
Non‐Answers During Conference Calls55
The Firm Next Door: Using Satellite Images to Study Local Information Advantage55
The Silent Majority: Private U.S. Firms and Financial Reporting Choices52
Asymmetric Cost Behavior and Dividend Policy48
Executive Compensation Tied to ESG Performance: International Evidence47
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data46
Greenhouse Gas Disclosure and Emissions Benchmarking41
Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence40
Public Attention and Auditor Behavior: The Case of Hurun Rich List in China40
Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market38
Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment36
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule36
Do Investors Care Who Did the Audit? Evidence from Form AP34
Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock33
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?33
Corporate Tax Enforcement Externalities and the Banking Sector32
The Long‐Term Consequences of Short‐Term Incentives32
Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?31
The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment31
Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB31
Analyst Coverage Overlaps and Interfirm Information Spillovers30
Accrual Accounting and Resource Allocation: A General Equilibrium Analysis29
Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions28
Disclosure Prominence and the Quality of Non‐GAAP Earnings28
Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing27
Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As27
Debiasing the Measurement of Conditional Conservatism26
Implied Equity Duration: A Measure of Pandemic Shutdown Risk25
Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm Acquisitions25
Competitive Externalities of Tax Cuts24
Renewable Governance: Good for the Environment?24
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?23
Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes23
Show Me the Money! Dividend Policy in Countries with Weak Institutions22
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks22
Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts22
Measuring Risk Information22
It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions21
Economic Downturns and the Informativeness of Management Earnings Forecasts21
Strategic Withholding and Imprecision in Asset Measurement21
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints20
Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers20
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach20
Regulation of Compensation and Systemic Risk: Evidence from the UK20
The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings19
Financial Reporting and Employee Job Search19
Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility19
From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs19
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India18
Limited Attention: Implications for Financial Reporting18
Relative Performance Evaluation and Competitive Aggressiveness17
Standard Error Biases When Using Generated Regressors in Accounting Research17
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees17
Anonymous Equity Research16
Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting16
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership16
Observing Enforcement: Evidence from Banking16
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