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 2022-08-01 to 2026-08-01.)
ArticleCitations
Issue Information ‐ Request for Papers456
418
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12381
The Value of a Loss: The Impact of Restricting Tax Loss Transfers210
A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market146
Textual Analysis by Hedge Funds124
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams103
Accounting for Goodwill97
Auditors’ Use of In‐House Specialists88
Issue Information ‐ Request for Papers87
Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws87
Issue Information ‐ TOC86
Issue Information ‐ Request for Papers81
77
Issue Information ‐ Request for Registered Reports66
Issue Information ‐ Request for Papers66
Price Rigidities and the Value of Public Information64
Issue Information ‐ Request for Papers63
Renewable Governance: Good for the Environment?55
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation54
The Effect of Client Industry Agglomerations on Auditor Industry Specialization53
Issue Information ‐ Request for Papers51
Issue Information ‐ Request for Registered Reports48
The Capital Market Effects of Centralizing Regulated Financial Information45
Do Investors Value Auditor Involvement in Non‐GAAP Reporting?44
Equity Incentive Plans and Board of Director Discretion over Equity Grants44
Issue Information ‐ Standing Call for Proposals for43
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending41
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct41
Issue Information ‐ Standing Call for Proposals for40
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes37
Issue Information ‐ TOC37
Issue Information ‐ Request for Registered Reports36
35
ESG Rating Competition and Rating Quality31
Profit Persistence in the U.S. Audit Market30
26
Reporting Regulation and Private Firms' Bank Credit26
Disclosure, Patenting, and Trade Secrecy26
Issue Information ‐ TOC24
23
Issue Information ‐ TOC22
Real Effects of Subjectivity in Measuring Fair Values21
21
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments21
Issue Information ‐ TOC21
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight20
RETRACTED: Context‐Based Interpretation of Financial Information20
Greenhouse Gas Disclosure and Emissions Benchmarking19
Issue Information ‐ Standing Call for Proposals for19
The Impact of Financial Reporting Mandates on Labor Unions18
Boosting Foreign Investment: The Role of Certification of Corporate Governance17
Using and Interpreting Fixed Effects Models17
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings17
Issue Information ‐ Standing Call for Proposals for16
Issue Information ‐ Request for Papers16
Issue Information ‐ Standing Call for Proposals for15
Amendment Thresholds and Voting Rules in Debt Contracts15
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry15
The Spillover Effect of Liquidity Transparency on Liquidity Holdings14
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment14
The Costs of Waiving Audit Adjustments14
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”14
Short Squeezes After Short‐Selling Attacks14
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence14
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls13
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes13
Issue Information ‐ TOC13
Issue Information ‐ TOC12
A Tale of Two Banks: When Credit Loss Models Meet Economic Crises12
Issue Information12
Issue Information ‐ Request for Papers11
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective11
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation11
Issue Information ‐ Standing Call for Proposals for11
Issue Information ‐ Standing Call for Proposals for11
Information Spillovers at Earnings Announcements11
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures11
11
Issue Information ‐ Request for Papers11
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