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 2021-05-01 to 2025-05-01.)
ArticleCitations
Editorial Policy235
October 2023 Placement ADS123
Political Connections and Accounting Conservatism120
ELPR: A New Measure of Capital Adequacy for Commercial Banks97
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates84
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?77
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns65
January 2024 Placement ADS43
CEO Overconfidence and Bonus Target Ratcheting43
MAY 2024 PLACEMENT ADS38
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation37
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-1537
Disclosure and Dynamic Risk Sharing with a Large Shareholder35
Asymmetric Disclosure, Noise Trade, and Firm Valuation35
Using Economic Links between Firms to Detect Accounting Fraud32
How Costly is Tax Avoidance? Evidence from Structural Estimation32
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws31
Understanding the Ecosystem of Enterprise Risk Governance29
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?29
The Effect of Innovation Box Regimes on Investment and Employment Activity29
Changes in Risk Factor Disclosures and the Variance Risk Premium28
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO28
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation28
Does Meeting Financial Expectations Boost Employee Satisfaction?27
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?26
The Disclosure and Consequences of U.S. Critical Audit Matters25
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators25
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities24
The Demand for Internal Auditors following Accounting and Operational Failures24
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality24
Shaping Incentives through Measurement and Contracts24
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards24
Customer Shopping Behavior and the Persistence of Revenues and Earnings23
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting23
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions22
Editorial Policy22
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?22
November 2022 Placement Ads21
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information20
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets20
Owner Exposure through Firm Disclosure20
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls19
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers19
Say on Pay Laws and Insider Trading19
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field19
Corporate Tax Benefits from Hometown-Connected Politicians19
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office19
Covers and Front Matter18
An Examination of the Listing of Analyst Coverage on Corporate Websites18
Fracking Disclosure, Collateral Value, and the Mortgage Market17
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty17
Externalities of Accounting Disclosures: Evidence from the Federal Reserve17
Anticipatory Effects around Proposed Regulation: Evidence from Basel III17
May 2021 Placement Ads17
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?17
The Effect of Accrual Heterogeneity on Accrual Quality Inferences17
Editorial Policy17
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics17
Motivational Optimism and Short-Term Investment Efficiency17
Covers and Front Matter16
Identifying the Relationship between Earnings and Prices16
Covers and Front Matter16
CFO Gaps: Determinants and Impact on the Corporate Information Environment16
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding16
Covers and Front Matter16
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work16
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality15
Global versus Local ESG Ratings: Evidence from China15
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits15
Wall Street and Product Quality: The Duality of Analysts15
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts15
The Usefulness of Credit Ratings for Accounting Fraud Prediction15
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments14
Covers and Front Matter14
Strategic Disclosure Incentives in a Multisegment Firm14
Covers and Front Matter14
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations14
Erratum13
Profit Shifting during Foreign Tax Holidays13
Non-Price and Price Performance Vesting Provisions and CEO Incentives13
Private Pre-Decision Information and the Pay–Performance Relation13
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements13
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals13
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks13
Editorial Policy13
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability12
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.12
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism12
July 2022 Placement Ads12
CEO Risk Taking Equity Incentives and Workplace Misconduct12
September 2023 Placement ADS12
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals12
News at the Bell and a Level Playing Field11
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule11
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences11
Local Political Corruption and Financial Reporting Conservatism11
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations11
Investment as the Opportunity Cost of Dividend Signaling11
Covers and Front Matter11
Covers and Front Matter10
July 2023 Placement ADS10
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings10
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets10
Covers and Front Matter10
Corporate Tax Enforcement and Business Activity10
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets10
The Deterrent Effect of Insider Trading Enforcement Actions10
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs10
March 2022 Placement Ads10
Insider Horizon and Disclosure Policies10
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices10
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?9
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income9
Institutional Dual-Holders and Managers' Earnings Disclosure9
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 349
Does Referral-Based Hiring Exacerbate Agency Problems?9
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?9
Insider Trading in News Deserts9
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?9
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