Journal of Accounting & Economics

Papers
(The H4-Index of Journal of Accounting & Economics is 25. 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 2021-02-01 to 2025-02-01.)
ArticleCitations
Board risk oversight and environmental and social performance103
FOMC news and segmented markets85
EDITORIAL DATA62
Cash-based bonus plans as a strategic communication, coordination and commitment mechanism56
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws56
Editorial Board52
The harmonization of lending standards within banks through mandated loan-level transparency51
Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?48
Client restatement announcement, audit office human capital investment, and audit quality improvements48
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)45
Remote tax authority45
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo42
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”37
Editorial Board36
Competence vs. Independence: Auditors' connections with members of their clients’ business community36
“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?35
Importing activists: Determinants and consequences of increased cross-border shareholder activism32
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)30
Strategic complexity in disclosure30
Tax and tariff planning through transfer prices: The role of the head office and business unit27
The distraction effect of non-audit services on audit quality27
The politics of bank opacity25
The dark side of audit market competition25
Small innovators: No risk, No return25
The effect of tick size on managerial learning from stock prices25
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