Journal of Accounting Research

Papers
(The TQCC of Journal of Accounting Research is 16. 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
Issue Information ‐ Request for Papers57
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation57
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
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews45
Issue Information ‐ Request for Papers45
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
Issue Information ‐ Request for Registered Reports40
Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership40
Equity Incentive Plans and Board of Director Discretion over Equity Grants39
Issue Information ‐ TOC38
Issue Information ‐ Request for Papers38
Issue Information ‐ Request for Registered Reports38
Disclosure, Patenting, and Trade Secrecy36
34
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks34
32
Issue Information ‐ TOC32
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments31
Issue Information ‐ TOC31
Issue Information ‐ TOC30
Greenhouse Gas Disclosure and Emissions Benchmarking30
Context‐Based Interpretation of Financial Information30
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight29
Boosting Foreign Investment: The Role of Certification of Corporate Governance29
28
Issue Information ‐ Request for Papers28
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings28
The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms27
Truncating Optimism27
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints26
Issue Information ‐ Request for Papers25
Using and Interpreting Fixed Effects Models25
The Spillover Effect of Liquidity Transparency on Liquidity Holdings24
Call for Papers24
Issue Information ‐ Standing Call for Proposals for23
Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment21
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence21
The Costs of Waiving Audit Adjustments21
Short Squeezes After Short‐Selling Attacks20
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
Issue Information ‐ TOC19
Call for Papers19
How Do Firms Respond to Corporate Taxes?18
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures18
Issue Information ‐ Standing Call for Proposals for17
Treatment of Accounting Changes and Covenant Violation Errors17
Issue Information ‐ Request for Papers17
17
Managerial Optimism and Debt Covenants17
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality16
Issue Information ‐ Standing Call for Proposals for16
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