Journal of Accounting Research

Papers
(The median citation count of Journal of Accounting Research is 3. 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 2022-08-01 to 2026-08-01.)
ArticleCitations
Issue Information ‐ Request for Papers456
418
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12381
The Value of a Loss: The Impact of Restricting Tax Loss Transfers210
A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market146
Textual Analysis by Hedge Funds124
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams103
Accounting for Goodwill97
Auditors’ Use of In‐House Specialists88
Issue Information ‐ Request for Papers87
Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws87
Issue Information ‐ TOC86
Issue Information ‐ Request for Papers81
77
Issue Information ‐ Request for Registered Reports66
Issue Information ‐ Request for Papers66
Price Rigidities and the Value of Public Information64
Issue Information ‐ Request for Papers63
Renewable Governance: Good for the Environment?55
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation54
The Effect of Client Industry Agglomerations on Auditor Industry Specialization53
Issue Information ‐ Request for Papers51
Issue Information ‐ Request for Registered Reports48
The Capital Market Effects of Centralizing Regulated Financial Information45
Do Investors Value Auditor Involvement in Non‐GAAP Reporting?44
Equity Incentive Plans and Board of Director Discretion over Equity Grants44
Issue Information ‐ Standing Call for Proposals for43
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending41
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct41
Issue Information ‐ Standing Call for Proposals for40
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes37
Issue Information ‐ TOC37
Issue Information ‐ Request for Registered Reports36
35
ESG Rating Competition and Rating Quality31
Profit Persistence in the U.S. Audit Market30
26
Reporting Regulation and Private Firms' Bank Credit26
Disclosure, Patenting, and Trade Secrecy26
Issue Information ‐ TOC24
23
Issue Information ‐ TOC22
21
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments21
Issue Information ‐ TOC21
Real Effects of Subjectivity in Measuring Fair Values21
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight20
RETRACTED: Context‐Based Interpretation of Financial Information20
Issue Information ‐ Standing Call for Proposals for19
Greenhouse Gas Disclosure and Emissions Benchmarking19
The Impact of Financial Reporting Mandates on Labor Unions18
Using and Interpreting Fixed Effects Models17
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings17
Boosting Foreign Investment: The Role of Certification of Corporate Governance17
Issue Information ‐ Request for Papers16
Issue Information ‐ Standing Call for Proposals for16
Issue Information ‐ Standing Call for Proposals for15
Amendment Thresholds and Voting Rules in Debt Contracts15
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry15
The Spillover Effect of Liquidity Transparency on Liquidity Holdings14
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment14
The Costs of Waiving Audit Adjustments14
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”14
Short Squeezes After Short‐Selling Attacks14
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence14
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls13
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes13
Issue Information ‐ TOC13
Issue Information ‐ TOC12
A Tale of Two Banks: When Credit Loss Models Meet Economic Crises12
Issue Information12
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective11
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation11
Issue Information ‐ Standing Call for Proposals for11
Issue Information ‐ Standing Call for Proposals for11
Information Spillovers at Earnings Announcements11
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures11
11
Issue Information ‐ Request for Papers11
Issue Information ‐ Request for Papers11
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India10
Global Evolution of Environmental and Social Disclosure in Annual Reports10
Treatment of Accounting Changes and Covenant Violation Errors10
Diversity Tokenism10
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality10
CECL: Timely Loan Loss Provisioning and Bank Regulation9
9
The Decision Relevance of Loan Fair Values for Depositors9
Issue Information ‐ Request for Papers9
Issue Information ‐ TOC9
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force8
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?8
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity8
Do Nature‐Loving CEOs Make the World Greener?8
Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market8
The Economic Consequences of CEO Compensation Lawsuits8
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd8
Fixed Pay for Output or Time? Implications for Work Speed and Quality8
7
Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data*7
Issue Information ‐ Standing Call for Proposals for7
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?7
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance7
Issue Information ‐ Request for Papers7
Issue Information ‐ Request for Registered Reports7
The Impact of Open Data on Public Procurement7
Issue Information ‐ Standing Call for Proposals for7
Do Shared Auditors Facilitate Follow‐on Innovation?7
Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions7
Issue Information ‐ TOC7
Issue Information ‐ Request for Papers7
Relative Valuation with Machine Learning6
“Megadeal” Subsidies, Local Spillovers, and Corporate Innovation6
Do Consumers Vote with Their Feet in Response to Negative ESG News? Evidence from Foot Traffic to Retail Locations6
Issue Information ‐ Request for Papers6
Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers6
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform6
The Effects of Mandatory ESG Disclosure Around the World5
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act5
Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls5
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor5
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance5
Corporate Litigation, Governance, and the Role of Law Firms5
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐195
Listen Closely: Measuring Vocal Tone in Corporate Disclosures5
Bank Supervision and Organizational Capital: The Case of Minority Lending5
5
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors5
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?5
Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis5
Measuring the Prevalence of Earnings Manipulations: A Novel Approach5
5
Monitoring Quality of Mafia‐Connected Accountants5
2024 Excellence in Refereeing4
Issue Information ‐ Request for Papers4
AI Democratization and Trading Inequality4
4
Issue Information ‐ Request for Papers4
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform4
News Bias in Financial Journalists’ Social Networks4
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision4
Issue Information ‐ TOC4
Transparency in Hierarchies3
Generative AI in Financial Reporting3
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation3
The Signaling Value of Internal Employee Coordination3
Responding to Climate Change Crises: Firms' Trade‐Offs3
Government Subsidies and Corporate Misconduct3
Standard Error Biases When Using Generated Regressors in Accounting Research3
Flu Fallout: Information Production Constraints and Corporate Disclosure3
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