Accounting and Finance

Papers
(The H4-Index of Accounting and Finance is 21. 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 2021-11-01 to 2025-11-01.)
ArticleCitations
Issue Information95
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence76
Does Common Ownership Affect the Value of Cash Holdings?75
60
The effects of prevalence induced concept change on audit scepticism judgements47
An investigation of CEO characteristics on firm performance39
Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China38
Inquiry letter types, accountants' responses, and audit fees: Evidence from China34
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China32
Carbon emissions and abnormal cash holdings29
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals29
From natural language to accounting entries using a natural language processing method27
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity26
Non‐executive directors and corporate risk‐taking: Evidence from China25
Exit as governance: The effect of stock liquidity on firm productivity25
Community social capital and financial reporting quality in nonprofits24
The value of communication: Evidence from in‐depth investor relations management data24
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China23
Issue Information23
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives22
Corporate reputation and hedging activities22
The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms21
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud21
Does reputation matter? Evidence on spatial competition in China's bond market21
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