Accounting Review

Papers
(The median citation count of Accounting Review is 2. 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.)
ArticleCitations
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
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
Societal Trust and Management Earnings Forecasts50
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 Glassdoor.com 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
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes26
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings26
The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 16125
Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures25
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency25
Individual Analysts' Stock Recommendations, Earnings Forecasts, and the Informativeness of Conference Call Question and Answer Sessions24
Product Market Peers and Relative Performance Evaluation22
An Empirical Analysis of Employee Responses to Bonuses and Penalties21
Understanding the Determinants of Analyst Target Price Implied Returns21
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation20
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China20
The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan20
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches20
The Effect of Voluntary Disclosure on Investment Inefficiency19
The Cost of Fraud Prediction Errors19
Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests19
Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency19
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations18
Political Bias in the Media's Coverage of Firms' Earnings Announcements18
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures18
Overbidding in Mergers and Acquisitions: An Accounting Perspective18
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement18
Network-Induced Agency Conflicts in Delegated Portfolio Management18
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures18
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards18
The Regulatory Role of Credit Ratings and Voluntary Disclosure17
Do Firms Redact Information from Material Contracts to Conceal Bad News?17
Information Externalities of SFAS 161: Evidence from Supply Chains17
Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility17
Accounting Quality and Debt Concentration17
CEO Tax Effects on Acquisition Structure and Value17
The Participation Constraint and CEO Equity Grants17
Penalties for Unexpected Behavior: Double Standards for Women in Finance17
Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market17
Financial Statement Complexity and Bank Lending16
Foreign Employment, Income Shifting, and Tax Uncertainty16
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China15
Cost Structure, Operating Leverage, and CDS Spreads15
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality15
The Usefulness of Financial Accounting Information: Evidence from the Field14
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income14
Net Operating Loss Carryforwards and Corporate Savings Policies14
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?14
Who Pays Attention to SEC Form 8-K?14
The Possible Weakening of Financial Accounting from Tax Reforms13
From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy13
Investor Relations, Engagement, and Shareholder Activism13
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards13
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment13
Outside Opportunities, Managerial Risk Taking, and CEO Compensation13
Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions13
The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment13
Spillover Effects of Tax Avoidance on Peers' Firm Value13
Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?13
Organized Labor and Inventory Stockpiling13
Emotions and Managerial Judgment: Evidence from Sunshine Exposure13
Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements13
The Higher Moments of Future Earnings12
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets12
What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?12
Do Rewards Encourage Professional Skepticism? It Depends12
CEO Tenure and Firm Value12
The Determinants and Informativeness of Non-GAAP Revenue Disclosures12
Can FinTech Competition Improve Sell-Side Research Quality?12
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows11
Bank Capital and Loan Monitoring11
Credit Information Sharing and Loan Loss Recognition11
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls11
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior11
Using Audit Programs to Improve Auditor Evidence Collection11
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions11
How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating10
Spillover Effects in Disclosure-Related Securities Litigation10
The Informational Role of Investor Relations: Evidence from the Debt Market10
The Role of Assurance in Equity Crowdfunding10
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?10
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?10
Do Managers' Nonnative Accents Influence Investment Decisions?10
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero10
Income Smoothing through R&D Management and Earnings Informativeness10
Fundamental Analysis and Mean-Variance Optimal Portfolios10
Debt and Voluntary Disclosure10
Do Director Networks Help Managers Forecast Better?10
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices10
Are Investors Influenced by the Order of Information in Earnings Press Releases?10
Effective Tax Planning10
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior10
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships10
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job9
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act9
Active Funds and Bundled News9
The Deterrent Effect of Insider Trading Enforcement Actions9
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy9
It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations9
How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?9
Investment as the Opportunity Cost of Dividend Signaling9
The Role of Audit Firms in Spreading Depositor Contagion9
Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency9
Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion9
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws9
Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act8
Shadow Trading8
Macroeconomic Uncertainty and Quantitative versus Qualitative Inputs to Analyst Risk Forecasts8
Interplay between Accounting and Prudential Regulation8
Team Incentives and Bonus Floors in Relational Contracts8
Disclosure Speed: Evidence from Nonpublic SEC Investigations8
Audit Office Labor Market Proximity and Audit Quality8
The Folly of Forecasting: The Effects of a Disaggregated Demand Forecasting System on Forecast Error, Forecast Positive Bias, and Inventory Levels8
Accounting Quality and Alliance Contract Provisions7
Leading by Example in Socially Driven Organizations: The Effect of Transparent Leader Compensation Contracts on Following7
Securities and Exchange Commission Regulation and Non-GAAP Income Statements7
Cheating for the Cause: The Effects of Performance-Based Pay on Socially Oriented Misreporting7
Growth Matters: Disclosure and Risk Premium7
Economic Determinants and Consequences of Performance Target Difficulty7
Understanding and Deterring Misreporting in Nonprofits: The Joint Effects of Pay Level and Penalty Type7
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability7
What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers' Accounting Estimates7
The Role of Subjectivity in Mitigating Incentive Contracting Risks7
The Effects of Income Tax Timing on Retirement Investment Decisions7
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request7
Disclosure to Regulate Learning in Product Markets from the Stock Market7
Bank Competition and Borrower Conservatism7
Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media7
Do High-Quality Auditors Improve Non-GAAP Reporting?7
Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry7
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial6
Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities6
Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency6
Dark Market Share around Earnings Announcements and Speed of Resolution of Investor Disagreement6
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism6
Forecast Withdrawals and Reporting Reputation6
Analyst Dividend Forecasts and Their Usefulness to Investors6
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls6
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach6
Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency6
The Effect of Accrual Heterogeneity on Accrual Quality Inferences6
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures6
Peer Effects and Disclosure Timing: Evidence from Earnings Announcements6
Institutional Dual-Holders and Managers' Earnings Disclosure6
The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading6
Taxes and Haven Activities: Evidence from Linguistic Cues6
Do Depositors Respond to Banks’ Social Performance?5
Strategic Choice of Presentation Format: The Case of ETR Reconciliations5
Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO5
Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure5
Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls5
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?5
Financial Reporting Quality and Myopic Investments: Theory and Evidence5
The Effect of Financial Statement Incomparability on Investment Decisions5
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition5
CFO Gaps: Determinants and Impact on the Corporate Information Environment5
Private Lenders' Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds5
Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation5
Expected Loan Loss Provisioning: An Empirical Model5
Non-Price and Price Performance Vesting Provisions and CEO Incentives5
The Effect of Supervisors’ Prior Task Performance on Employees’ Targets5
Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives5
Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline5
Corporate Control Contests and the Asymmetric Disclosure of Bad News: Evidence from Peer Firm Disclosure Response to Takeover Threat5
The Spillover Effect of Consolidating Securitization Entities on Small Business Lending5
Career Concerns, Investment, and Management Forecasts5
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure5
Insider Trading in News Deserts4
Measuring Multidimensional Investment Opportunity Sets with 10-K Text4
Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms4
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End4
Law Firms as Tax Planning Service Providers4
Auditor Specialization and Information Spillovers4
Stock Price Management and Share Issuance: Evidence from Equity Warrants4
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases4
Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market4
How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?4
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency4
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System4
Contracting with Controllable Risk4
How Controlling Failure Perceptions Affects Performance: Evidence from a Field Experiment4
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships4
How Social Norms and Social Identification Constrain Aggressive Reporting Behavior4
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions4
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?4
The Value of Auditor Industry Specialization: Evidence from a Structural Model4
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters4
The Role of Social Bonds in Understanding the Pre- and Post-Recognition Effects of Recognition Visibility4
How Does SEC Review Correspondence Affect Investors' Judgments? The Role of Access Costs and Review Ambiguity4
What Matters for In-House Tax Planning: Tax Function Power and Status4
Ambiguous Sticks and Carrots: The Effect of Contract Framing and Payoff Ambiguity on Employee Effort4
Blame Attribution and Disclosure Propensity3
Non-GAAP Reporting and Investment3
Do Managers Learn from Analysts about Investing? Evidence from Internal Capital Allocation3
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity3
Disclosure and Investor Inattention: Theory and Evidence3
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks3
Are SPAC Revenue Forecasts Informative?3
Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission3
Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting3
Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce3
Charitable Contribution Matching and Effort-Elicitation3
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?3
Construct Validity in Accruals Quality Research3
Can Managers Be Wrong and Still Be Right? An Examination of the Future Realization of Current Management Forecast Errors3
Initial Task Engagement: Unlocking the Value of Fit and Non-Fit to Improve Audit Judgments3
Private Pre-Decision Information and the Pay–Performance Relation3
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes3
Fracking Disclosure, Collateral Value, and the Mortgage Market3
Measuring Accounting Asset Informativeness3
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets3
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings3
Dressing for the Occasion? Audit Quality in the Presence of Competition for New Clients3
Accounting for Leases and Corporate Investment3
How Costly is Tax Avoidance? Evidence from Structural Estimation3
Using Economic Links between Firms to Detect Accounting Fraud3
The Information Content of Publicly Accessible Federal Court Documents3
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing3
The Value of Eliciting Information: Evidence from Sell-Side Analysts3
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters3
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?3
Optimal Reporting Systems in Bank Runs2
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs2
Understanding the Ecosystem of Enterprise Risk Governance2
Strategic Nondisclosure in Takeovers2
Relative Performance Evaluation and Strategic Differentiation2
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