Journal of Accounting Research

Papers
(The median citation count of Journal of Accounting Research 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 2022-06-01 to 2026-06-01.)
ArticleCitations
Issue Information ‐ Request for Papers403
361
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams348
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12186
The Value of a Loss: The Impact of Restricting Tax Loss Transfers124
A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market115
Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws97
Auditors’ Use of In‐House Specialists87
Accounting for Goodwill82
Issue Information ‐ Request for Papers78
Issue Information ‐ Request for Papers75
Issue Information ‐ TOC75
74
Issue Information ‐ Request for Papers73
Issue Information ‐ Request for Registered Reports62
Renewable Governance: Good for the Environment?60
Price Rigidities and the Value of Public Information58
Issue Information ‐ Request for Papers56
The Effect of Client Industry Agglomerations on Auditor Industry Specialization52
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation52
Issue Information ‐ Request for Papers52
Issue Information ‐ Request for Registered Reports49
Do Investors Value Auditor Involvement in Non‐GAAP Reporting?47
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending46
The Capital Market Effects of Centralizing Regulated Financial Information41
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes41
Equity Incentive Plans and Board of Director Discretion over Equity Grants40
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership36
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct36
Issue Information ‐ TOC35
Reporting Regulation and Private Firms' Bank Credit35
Issue Information ‐ Request for Registered Reports35
Issue Information ‐ Standing Call for Proposals for35
Profit Persistence in the U.S. Audit Market34
34
ESG Rating Competition and Rating Quality31
Disclosure, Patenting, and Trade Secrecy29
28
Issue Information ‐ TOC27
25
Issue Information ‐ TOC25
24
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments22
Issue Information ‐ TOC22
Real Effects of Subjectivity in Measuring Fair Values20
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight18
Issue Information ‐ Standing Call for Proposals for18
RETRACTED: Context‐Based Interpretation of Financial Information18
Greenhouse Gas Disclosure and Emissions Benchmarking18
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings17
Using and Interpreting Fixed Effects Models17
The Impact of Financial Reporting Mandates on Labor Unions17
Boosting Foreign Investment: The Role of Certification of Corporate Governance17
Issue Information ‐ Request for Papers17
Issue Information ‐ Standing Call for Proposals for15
The Spillover Effect of Liquidity Transparency on Liquidity Holdings15
Issue Information ‐ Standing Call for Proposals for14
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls14
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”13
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry13
The Costs of Waiving Audit Adjustments13
Amendment Thresholds and Voting Rules in Debt Contracts13
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment13
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence13
Short Squeezes After Short‐Selling Attacks13
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes12
Issue Information ‐ TOC12
Issue Information ‐ TOC12
11
Issue Information ‐ Standing Call for Proposals for11
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures11
Issue Information ‐ Request for Papers11
A Tale of Two Banks: When Credit Loss Models Meet Economic Crises11
Information Spillovers at Earnings Announcements10
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India10
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality10
Issue Information ‐ Request for Papers10
Issue Information ‐ Standing Call for Proposals for10
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective10
Treatment of Accounting Changes and Covenant Violation Errors10
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation10
Diversity Tokenism10
CECL: Timely Loan Loss Provisioning and Bank Regulation9
Issue Information ‐ TOC9
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force9
Global Evolution of Environmental and Social Disclosure in Annual Reports9
8
Issue Information ‐ Request for Papers8
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?8
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd7
Do Nature‐Loving CEOs Make the World Greener?7
Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data*7
Fixed Pay for Output or Time? Implications for Work Speed and Quality7
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity7
7
Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions7
Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market7
The Decision Relevance of Loan Fair Values for Depositors7
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance7
Issue Information ‐ Standing Call for Proposals for7
Do Shared Auditors Facilitate Follow‐on Innovation?6
Issue Information ‐ TOC6
Do Consumers Vote with Their Feet in Response to Negative ESG News? Evidence from Foot Traffic to Retail Locations6
Relative Valuation with Machine Learning6
Issue Information ‐ Request for Papers6
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform6
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?6
Issue Information ‐ Request for Registered Reports6
Issue Information ‐ Standing Call for Proposals for6
The Impact of Open Data on Public Procurement6
Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis5
Measuring the Prevalence of Earnings Manipulations: A Novel Approach5
Bank Supervision and Organizational Capital: The Case of Minority Lending5
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act5
5
Issue Information ‐ Request for Papers5
Listen Closely: Measuring Vocal Tone in Corporate Disclosures5
5
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance5
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor5
Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls5
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors4
The Effects of Mandatory ESG Disclosure Around the World4
News Bias in Financial Journalists’ Social Networks4
Corporate Litigation, Governance, and the Role of Law Firms4
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?4
4
Monitoring Quality of Mafia‐Connected Accountants4
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐194
Issue Information ‐ Request for Papers4
2024 Excellence in Refereeing4
Issue Information ‐ TOC3
3
Responding to Climate Change Crises: Firms' Trade‐Offs3
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform3
AI Democratization and Trading Inequality3
Government Subsidies and Corporate Misconduct3
Issue Information ‐ Request for Papers3
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision3
Standard Error Biases When Using Generated Regressors in Accounting Research3
Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages2
Issue Information ‐ TOC2
Generative AI in Financial Reporting2
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures2
Transparency in Hierarchies2
2
The Assignment of Intellectual Property Rights and Innovation2
The Signaling Value of Internal Employee Coordination2
Flu Fallout: Information Production Constraints and Corporate Disclosure2
The Determinants of ESG Ratings: Rater Ownership Matters2
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs2
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?2
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation2
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