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 2021-09-01 to 2025-09-01.)
ArticleCitations
Editorial Policy260
October 2023 Placement ADS140
ELPR: A New Measure of Capital Adequacy for Commercial Banks115
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates98
CEO Overconfidence and Bonus Target Ratcheting92
January 2024 Placement ADS57
MAY 2024 PLACEMENT ADS50
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns46
Political Connections and Accounting Conservatism40
How Costly is Tax Avoidance? Evidence from Structural Estimation39
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times38
Asymmetric Disclosure, Noise Trade, and Firm Valuation38
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws36
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation36
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?36
Disclosure and Dynamic Risk Sharing with a Large Shareholder34
Using Economic Links between Firms to Detect Accounting Fraud33
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches31
Does Meeting Financial Expectations Boost Employee Satisfaction?30
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?30
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?30
Changes in Risk Factor Disclosures and the Variance Risk Premium28
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation27
Understanding the Ecosystem of Enterprise Risk Governance27
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO25
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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