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 2021-05-01 to 2025-05-01.)
ArticleCitations
Issue Information ‐ Request for Papers216
181
Issue Information ‐ TOC128
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12118
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams113
Accounting for Goodwill105
Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities101
Auditors’ Use of In‐House Specialists90
Issue Information ‐ Request for Papers84
Issue Information ‐ TOC83
Issue Information ‐ Request for Papers66
Issue Information ‐ Request for Papers63
59
Price Rigidities and the Value of Public Information58
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation57
Issue Information ‐ Request for Papers57
The Effect of Client Industry Agglomerations on Auditor Industry Specialization50
Issue Information ‐ Request for Registered Reports49
Renewable Governance: Good for the Environment?47
How is Earnings News Transmitted to Stock Prices?46
Issue Information ‐ Request for Papers45
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews45
The Capital Market Effects of Centralizing Regulated Financial Information44
The Long‐Term Consequences of Short‐Term Incentives43
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending41
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership40
Issue Information ‐ Request for Registered Reports40
Equity Incentive Plans and Board of Director Discretion over Equity Grants39
Issue Information ‐ Request for Papers38
Issue Information ‐ Request for Registered Reports38
Issue Information ‐ TOC38
Disclosure, Patenting, and Trade Secrecy36
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks34
34
Issue Information ‐ TOC32
32
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments31
Issue Information ‐ TOC31
Greenhouse Gas Disclosure and Emissions Benchmarking30
Context‐Based Interpretation of Financial Information30
Issue Information ‐ TOC30
Boosting Foreign Investment: The Role of Certification of Corporate Governance29
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight29
Issue Information ‐ Request for Papers28
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings28
28
Truncating Optimism27
The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms27
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints26
Issue Information ‐ Request for Papers25
Using and Interpreting Fixed Effects Models25
Call for Papers24
The Spillover Effect of Liquidity Transparency on Liquidity Holdings24
Issue Information ‐ Standing Call for Proposals for23
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence21
The Costs of Waiving Audit Adjustments21
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment21
Short Squeezes After Short‐Selling Attacks20
Issue Information ‐ TOC19
Call for Papers19
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes19
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”19
How Do Firms Respond to Corporate Taxes?18
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures18
Issue Information ‐ Request for Papers17
17
Managerial Optimism and Debt Covenants17
Issue Information ‐ Standing Call for Proposals for17
Treatment of Accounting Changes and Covenant Violation Errors17
Issue Information ‐ Standing Call for Proposals for16
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality16
Debiasing the Measurement of Conditional Conservatism15
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective15
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation15
Information Spillovers at Earnings Announcements15
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India15
Global Evolution of Environmental and Social Disclosure in Annual Reports13
Issue Information ‐ TOC12
Issue Information ‐ TOC12
CECL: Timely Loan Loss Provisioning and Bank Regulation11
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd11
The Decision Relevance of Loan Fair Values for Depositors11
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity11
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market10
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance10
10
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?10
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach10
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force10
Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment10
Issue Information ‐ Standing Call for Proposals for10
Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market9
9
Issue Information ‐ TOC8
The Impact of Open Data on Public Procurement7
Issue Information ‐ Request for Registered Reports7
Issue Information ‐ Standing Call for Proposals for7
Issue Information ‐ Request for Papers7
Relative Valuation with Machine Learning7
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?7
Economic Downturns and the Informativeness of Management Earnings Forecasts6
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform6
Bank Supervision and Organizational Capital: The Case of Minority Lending6
Issue Information ‐ Request for Papers6
Issue Information ‐ Request for Papers6
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act6
6
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?6
6
Measuring the Prevalence of Earnings Manipulations: A Novel Approach6
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor6
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?5
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors5
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐195
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance5
4
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 19344
The Effects of Mandatory ESG Disclosure Around the World4
2024 Excellence in Refereeing3
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency3
Measuring Risk Information3
2021 Excellence in Refereeing3
3
Competitive Externalities of Tax Cuts3
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision3
News Bias in Financial Journalists’ Social Networks3
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform3
Issue Information ‐ TOC3
Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB3
Transparency in Hierarchies2
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?2
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures2
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?2
Issue Information ‐ Request for Papers2
Standard Error Biases When Using Generated Regressors in Accounting Research2
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation2
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule2
Government Subsidies and Corporate Misconduct2
Flu Fallout: Information Production Constraints and Corporate Disclosure2
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?2
The Economic Consequences of Financial Audit Regulation in the Charitable Sector2
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