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 2021-12-01 to 2025-12-01.)
ArticleCitations
Issue Information ‐ Request for Papers289
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams263
260
Issue Information ‐ TOC240
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12155
Accounting for Goodwill150
Auditors’ Use of In‐House Specialists129
Issue Information ‐ Request for Papers94
Issue Information ‐ TOC79
Issue Information ‐ Request for Papers75
74
Issue Information ‐ Request for Papers66
Issue Information ‐ Request for Registered Reports65
The Effect of Client Industry Agglomerations on Auditor Industry Specialization64
Price Rigidities and the Value of Public Information63
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation60
Renewable Governance: Good for the Environment?58
Issue Information ‐ Request for Papers57
Issue Information ‐ Request for Registered Reports54
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership53
Equity Incentive Plans and Board of Director Discretion over Equity Grants53
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending52
The Capital Market Effects of Centralizing Regulated Financial Information52
The Long‐Term Consequences of Short‐Term Incentives52
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct48
Issue Information ‐ Request for Papers43
Issue Information ‐ TOC42
Issue Information ‐ Request for Registered Reports42
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks40
ESG Rating Competition and Rating Quality38
Reporting Regulation and Private Firms' Bank Credit38
Disclosure, Patenting, and Trade Secrecy37
Profit Persistence in the U.S. Audit Market37
Issue Information ‐ TOC35
35
Issue Information ‐ TOC34
34
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight33
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments33
Context‐Based Interpretation of Financial Information30
Issue Information ‐ TOC30
29
Greenhouse Gas Disclosure and Emissions Benchmarking29
Issue Information ‐ Standing Call for Proposals for28
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings25
Boosting Foreign Investment: The Role of Certification of Corporate Governance24
Using and Interpreting Fixed Effects Models24
Issue Information ‐ Request for Papers24
The Spillover Effect of Liquidity Transparency on Liquidity Holdings23
Issue Information ‐ Standing Call for Proposals for23
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”22
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence22
Short Squeezes After Short‐Selling Attacks22
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry22
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls21
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment21
The Costs of Waiving Audit Adjustments21
Issue Information ‐ TOC20
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes19
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures19
17
Issue Information ‐ Standing Call for Proposals for17
Issue Information ‐ Request for Papers17
Issue Information ‐ Standing Call for Proposals for16
Issue Information ‐ Request for Papers15
Diversity Tokenism15
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality15
Treatment of Accounting Changes and Covenant Violation Errors14
Information Spillovers at Earnings Announcements14
Global Evolution of Environmental and Social Disclosure in Annual Reports14
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India14
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation14
The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective13
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?12
12
The Decision Relevance of Loan Fair Values for Depositors12
Issue Information ‐ TOC12
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force11
CECL: Timely Loan Loss Provisioning and Bank Regulation11
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity11
Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market11
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd10
10
Issue Information ‐ Standing Call for Proposals for10
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance9
Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data*9
Issue Information ‐ Request for Papers9
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market9
Issue Information ‐ Request for Registered Reports9
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach9
Issue Information ‐ TOC9
Do Shared Auditors Facilitate Follow‐on Innovation?9
Relative Valuation with Machine Learning8
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?8
Issue Information ‐ Request for Papers8
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform8
Issue Information ‐ Standing Call for Proposals for8
The Impact of Open Data on Public Procurement8
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?8
Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis7
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act7
Listen Closely: Measuring Vocal Tone in Corporate Disclosures7
Bank Supervision and Organizational Capital: The Case of Minority Lending7
Measuring the Prevalence of Earnings Manipulations: A Novel Approach7
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor7
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?6
6
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐196
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 19346
Corporate Litigation, Governance, and the Role of Law Firms6
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance5
The Effects of Mandatory ESG Disclosure Around the World5
Issue Information ‐ Request for Papers5
Issue Information ‐ TOC5
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors5
5
2024 Excellence in Refereeing5
5
News Bias in Financial Journalists’ Social Networks5
2021 Excellence in Refereeing5
5
Government Subsidies and Corporate Misconduct4
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision4
Measuring Risk Information4
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation4
Standard Error Biases When Using Generated Regressors in Accounting Research4
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?4
Transparency in Hierarchies4
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform4
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?3
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures3
3
The Signaling Value of Internal Employee Coordination3
Issue Information ‐ TOC3
Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages3
The Economic Consequences of Financial Audit Regulation in the Charitable Sector3
Flu Fallout: Information Production Constraints and Corporate Disclosure3
Issue Information ‐ Request for Papers3
Responding to Climate Change Crises: Firms' Trade‐Offs3
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