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 2021-11-01 to 2025-11-01.)
ArticleCitations
Issue Information ‐ Request for Papers276
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams238
234
Issue Information ‐ TOC222
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12155
Accounting for Goodwill140
Auditors’ Use of In‐House Specialists122
Issue Information ‐ Request for Papers121
Issue Information ‐ TOC91
The Effect of Client Industry Agglomerations on Auditor Industry Specialization80
Issue Information ‐ Request for Papers76
72
Issue Information ‐ Request for Papers68
Issue Information ‐ Request for Registered Reports64
Price Rigidities and the Value of Public Information63
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation61
Renewable Governance: Good for the Environment?60
Issue Information ‐ Request for Registered Reports56
Issue Information ‐ Request for Papers56
The Capital Market Effects of Centralizing Regulated Financial Information56
Equity Incentive Plans and Board of Director Discretion over Equity Grants55
The Long‐Term Consequences of Short‐Term Incentives53
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending52
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership51
Issue Information ‐ Request for Papers50
Issue Information ‐ TOC49
Issue Information ‐ Request for Registered Reports44
Disclosure, Patenting, and Trade Secrecy43
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks43
ESG Rating Competition and Rating Quality41
40
Issue Information ‐ TOC39
38
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight36
Issue Information ‐ TOC36
Greenhouse Gas Disclosure and Emissions Benchmarking34
Context‐Based Interpretation of Financial Information33
Issue Information ‐ TOC33
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments33
Issue Information ‐ Request for Papers32
31
Issue Information ‐ Standing Call for Proposals for30
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings29
Boosting Foreign Investment: The Role of Certification of Corporate Governance29
Using and Interpreting Fixed Effects Models29
Issue Information ‐ Request for Papers28
Issue Information ‐ Standing Call for Proposals for23
The Spillover Effect of Liquidity Transparency on Liquidity Holdings23
Short Squeezes After Short‐Selling Attacks22
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”22
The Costs of Waiving Audit Adjustments22
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment21
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence21
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry20
Issue Information ‐ TOC20
To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls20
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes19
19
How Do Firms Respond to Corporate Taxes?19
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures19
Issue Information ‐ Standing Call for Proposals for18
Issue Information ‐ Standing Call for Proposals for18
Information Spillovers at Earnings Announcements18
Issue Information ‐ Request for Papers18
Issue Information ‐ Request for Papers17
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality17
Diversity Tokenism16
Treatment of Accounting Changes and Covenant Violation Errors15
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 Perspective14
14
Global Evolution of Environmental and Social Disclosure in Annual Reports14
Issue Information ‐ TOC14
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India14
The Decision Relevance of Loan Fair Values for Depositors13
Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market12
Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd12
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force12
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?12
11
Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity11
Issue Information ‐ Standing Call for Proposals for11
CECL: Timely Loan Loss Provisioning and Bank Regulation11
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach10
Do Shared Auditors Facilitate Follow‐on Innovation?10
Issue Information ‐ Request for Papers9
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance9
Issue Information ‐ Standing Call for Proposals for9
Issue Information ‐ Request for Registered Reports9
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform9
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?9
Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market9
Issue Information ‐ TOC9
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?9
Listen Closely: Measuring Vocal Tone in Corporate Disclosures8
Relative Valuation with Machine Learning8
Issue Information ‐ Request for Papers8
Measuring the Prevalence of Earnings Manipulations: A Novel Approach8
The Impact of Open Data on Public Procurement8
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
Corporate Litigation, Governance, and the Role of Law Firms7
Bank Supervision and Organizational Capital: The Case of Minority Lending7
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors7
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐197
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor7
7
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 19347
6
The Effects of Mandatory ESG Disclosure Around the World6
2021 Excellence in Refereeing6
Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?6
2024 Excellence in Refereeing6
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance6
Issue Information ‐ Request for Papers5
Measuring Risk Information5
News Bias in Financial Journalists’ Social Networks5
Issue Information ‐ TOC5
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?5
5
Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform5
Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation4
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures4
Competitive Externalities of Tax Cuts4
Standard Error Biases When Using Generated Regressors in Accounting Research4
Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?4
Government Subsidies and Corporate Misconduct4
Transparency in Hierarchies4
Flu Fallout: Information Production Constraints and Corporate Disclosure4
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision4
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule3
Issue Information ‐ Request for Papers3
3
Issue Information ‐ TOC3
The Signaling Value of Internal Employee Coordination3
Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies3
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
Responding to Climate Change Crises: Firms' Trade‐Offs3
Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing3
The Determinants of ESG Ratings: Rater Ownership Matters3
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