Accounting Review

Papers
(The TQCC of Accounting Review is 9. 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
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience50
Societal Trust and Management Earnings Forecasts50
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements50
Deterrent Disclosure48
Policy Uncertainty and Accounting Quality47
U.S. Political Corruption and Audit Fees45
Government Procurement and Changes in Firm Transparency44
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings44
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
How Audit Committee Chairs Address Information-Processing Barriers31
Do Banks Price Firms' Data Breaches?31
The Disclosure and Consequences of U.S. Critical Audit Matters30
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?30
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language29
The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives29
Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance27
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws27
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
Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures25
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency25
The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 16125
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
The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan20
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches20
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 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
The Effect of Voluntary Disclosure on Investment Inefficiency19
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
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
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
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
Foreign Employment, Income Shifting, and Tax Uncertainty16
Financial Statement Complexity and Bank Lending16
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
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China15
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 Usefulness of Financial Accounting Information: Evidence from the Field14
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 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
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 Higher Moments of Future Earnings12
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets12
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
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows11
Bank Capital and Loan Monitoring11
Credit Information Sharing and Loan Loss Recognition11
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
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
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
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
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