Journal of Accounting Research

Papers
(The TQCC of Journal of Accounting Research is 14. 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
The Long‐Term Consequences of Short‐Term Incentives52
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending52
The Capital Market Effects of Centralizing Regulated Financial Information52
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct48
Issue Information ‐ Request for Papers43
Issue Information ‐ Request for Registered Reports42
Issue Information ‐ TOC42
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
Profit Persistence in the U.S. Audit Market37
Disclosure, Patenting, and Trade Secrecy37
Issue Information ‐ TOC35
35
34
Issue Information ‐ TOC34
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments33
On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight33
Context‐Based Interpretation of Financial Information30
Issue Information ‐ TOC30
Greenhouse Gas Disclosure and Emissions Benchmarking29
29
Issue Information ‐ Standing Call for Proposals for28
Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings25
Issue Information ‐ Request for Papers24
Boosting Foreign Investment: The Role of Certification of Corporate Governance24
Using and Interpreting Fixed Effects Models24
The Spillover Effect of Liquidity Transparency on Liquidity Holdings23
Issue Information ‐ Standing Call for Proposals for23
Short Squeezes After Short‐Selling Attacks22
Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry22
Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?”22
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence22
The Costs of Waiving Audit Adjustments21
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
Issue Information ‐ TOC20
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures19
Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes19
Issue Information ‐ Standing Call for Proposals for17
Issue Information ‐ Request for Papers17
17
Issue Information ‐ Standing Call for Proposals for16
Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality15
Issue Information ‐ Request for Papers15
Diversity Tokenism15
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
Treatment of Accounting Changes and Covenant Violation Errors14
Information Spillovers at Earnings Announcements14
Global Evolution of Environmental and Social Disclosure in Annual Reports14
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