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 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
Asymmetric Disclosure, Noise Trade, and Firm Valuation38
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times38
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
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws36
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 Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?30
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
Changes in Risk Factor Disclosures and the Variance Risk Premium28
Understanding the Ecosystem of Enterprise Risk Governance27
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation27
The Disclosure and Consequences of U.S. Critical Audit Matters25
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO25
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators25
The Effect of Innovation Box Regimes on Investment and Employment Activity24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities24
Customer Shopping Behavior and the Persistence of Revenues and Earnings24
The Demand for Internal Auditors following Accounting and Operational Failures24
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions23
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?23
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting23
Shaping Incentives through Measurement and Contracts23
An Examination of the Listing of Analyst Coverage on Corporate Websites22
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets22
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality22
Owner Exposure through Firm Disclosure22
November 2022 Placement Ads22
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information22
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers22
Editorial Policy22
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office21
Say on Pay Laws and Insider Trading21
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct21
Voluntary Disclosure Quality and Analyst Coverage20
Corporate Tax Benefits from Hometown-Connected Politicians20
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls20
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field20
Editorial Policy19
Covers and Front Matter19
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment19
Externalities of Accounting Disclosures: Evidence from the Federal Reserve18
Covers and Front Matter18
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty17
The Effect of Accrual Heterogeneity on Accrual Quality Inferences17
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?16
CFO Gaps: Determinants and Impact on the Corporate Information Environment16
Motivational Optimism and Short-Term Investment Efficiency16
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work16
Fracking Disclosure, Collateral Value, and the Mortgage Market16
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics16
Covers and Front Matter15
Covers and Front Matter15
Anticipatory Effects around Proposed Regulation: Evidence from Basel III15
Covers and Front Matter15
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations14
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits14
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments14
The Usefulness of Credit Ratings for Accounting Fraud Prediction14
Strategic Disclosure Incentives in a Multisegment Firm14
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes14
Wall Street and Product Quality: The Duality of Analysts13
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding13
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality13
Global versus Local ESG Ratings: Evidence from China13
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts13
Non-Price and Price Performance Vesting Provisions and CEO Incentives12
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability12
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals12
Private Pre-Decision Information and the Pay–Performance Relation12
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism12
Covers and Front Matter12
Identifying the Relationship between Earnings and Prices12
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.12
Erratum12
Editorial Policy12
Covers and Front Matter12
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements12
Disclosing Labor Demand: Evidence from Online Job Postings11
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations11
Profit Shifting during Foreign Tax Holidays11
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession11
Covers and Front Matter11
CEO Risk Taking Equity Incentives and Workplace Misconduct11
September 2023 Placement ADS11
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule11
Local Political Corruption and Financial Reporting Conservatism11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs11
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals11
July 2022 Placement Ads11
Covers and Front Matter11
News at the Bell and a Level Playing Field11
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices11
Covers and Front Matter10
July 2023 Placement ADS10
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets10
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 3410
March 2022 Placement Ads10
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?10
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings10
Covers and Front Matter10
Insider Horizon and Disclosure Policies10
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income10
Proprietary Information Cost of Contracting with the Government9
Corporate Tax Enforcement and Business Activity9
Does Referral-Based Hiring Exacerbate Agency Problems?9
Annual Editor Report9
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls9
Analyst Dividend Forecasts and Their Usefulness to Investors9
Technology Coopetition and Voluntary Disclosures of Innovation9
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?9
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings9
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships9
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters9
Editorial Policy9
Insider Trading in News Deserts9
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability9
Contract Disclosure under External Scrutiny9
Early-Warning Signals and Risk-Shifting Incentives9
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