Accounting Review

(The H4-Index of Accounting Review is 27. 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 2020-02-01 to 2024-02-01.)
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings299
Evolution in Value Relevance of Accounting Information156
Theory Testing and Process Evidence in Accounting Experiments65
The Role of Social Media in Corporate Governance63
Out of Control: The (Over) Use of Controls in Accounting Research61
The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine60
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data59
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?51
Societal Trust and Management Earnings Forecasts50
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements50
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience50
Deterrent Disclosure48
Policy Uncertainty and Accounting Quality47
U.S. Political Corruption and Audit Fees45
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Ratings44
Government Procurement and Changes in Firm Transparency44
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China37
CEO Overconfidence and the Timeliness of Goodwill Impairments35
Soft Information in the Financial Press and Analyst Revisions34
The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters33
Real Effects of Private Country-by-Country Disclosure33
Do Banks Price Firms' Data Breaches?31
How Audit Committee Chairs Address Information-Processing Barriers31
The Disclosure and Consequences of U.S. Critical Audit Matters30
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?30
The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives29
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language29
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws27
Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance27