Accounting Review

Papers
(The H4-Index of Accounting Review is 25. 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 2021-05-01 to 2025-05-01.)
ArticleCitations
Editorial Policy235
October 2023 Placement ADS123
Political Connections and Accounting Conservatism120
ELPR: A New Measure of Capital Adequacy for Commercial Banks97
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates84
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?77
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns65
CEO Overconfidence and Bonus Target Ratcheting43
January 2024 Placement ADS43
MAY 2024 PLACEMENT ADS38
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-1537
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation37
Disclosure and Dynamic Risk Sharing with a Large Shareholder35
Asymmetric Disclosure, Noise Trade, and Firm Valuation35
How Costly is Tax Avoidance? Evidence from Structural Estimation32
Using Economic Links between Firms to Detect Accounting Fraud32
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws31
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?29
The Effect of Innovation Box Regimes on Investment and Employment Activity29
Understanding the Ecosystem of Enterprise Risk Governance29
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO28
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation28
Changes in Risk Factor Disclosures and the Variance Risk Premium28
Does Meeting Financial Expectations Boost Employee Satisfaction?27
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?26
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators25
The Disclosure and Consequences of U.S. Critical Audit Matters25
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