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 2021-11-01 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
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks43
Disclosure, Patenting, and Trade Secrecy43
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
19
How Do Firms Respond to Corporate Taxes?19
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 for18
Information Spillovers at Earnings Announcements18
Issue Information ‐ Request for Papers18
Issue Information ‐ Standing Call for Proposals for18
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
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