Journal of Accounting Research

Papers
(The TQCC of Journal of Accounting Research is 17. 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 2021-06-01 to 2025-06-01.)
ArticleCitations
Issue Information ‐ Request for Papers227
191
Issue Information ‐ TOC142
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12122
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams119
Accounting for Goodwill111
Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities106
Auditors’ Use of In‐House Specialists101
Issue Information ‐ Request for Papers95
Issue Information ‐ TOC87
Issue Information ‐ Request for Papers67
Issue Information ‐ Request for Papers66
65
Issue Information ‐ Request for Papers59
How is Earnings News Transmitted to Stock Prices?58
Issue Information ‐ Request for Registered Reports58
Price Rigidities and the Value of Public Information51
The Effect of Client Industry Agglomerations on Auditor Industry Specialization50
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews49
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation49
Renewable Governance: Good for the Environment?48
Issue Information ‐ Request for Papers48
The Capital Market Effects of Centralizing Regulated Financial Information47
Issue Information ‐ Request for Registered Reports46
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending45
The Long‐Term Consequences of Short‐Term Incentives43
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership41
Issue Information ‐ Request for Papers39
Equity Incentive Plans and Board of Director Discretion over Equity Grants39
Issue Information ‐ TOC35
Issue Information ‐ Request for Registered Reports34
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks34
Disclosure, Patenting, and Trade Secrecy34
33
32
Issue Information ‐ TOC32
Issue Information ‐ TOC31
Greenhouse Gas Disclosure and Emissions Benchmarking31
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments31
Context‐Based Interpretation of Financial Information31
Issue Information ‐ TOC31
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight30
Boosting Foreign Investment: The Role of Certification of Corporate Governance29
28
Issue Information ‐ Request for Papers28
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings28
Using and Interpreting Fixed Effects Models27
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints27
Truncating Optimism27
The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms26
Issue Information ‐ Request for Papers26
Call for Papers24
The Spillover Effect of Liquidity Transparency on Liquidity Holdings23
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment22
Issue Information ‐ Standing Call for Proposals for22
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”20
The Costs of Waiving Audit Adjustments20
How Do Firms Respond to Corporate Taxes?19
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence19
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes19
Short Squeezes After Short‐Selling Attacks19
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures19
Issue Information ‐ TOC19
Issue Information ‐ Standing Call for Proposals for18
18
Issue Information ‐ Standing Call for Proposals for17
Issue Information ‐ Request for Papers17
Information Spillovers at Earnings Announcements17
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