Journal of Accounting and Public Policy

Papers
(The TQCC of Journal of Accounting and Public Policy is 6. 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 2022-01-01 to 2026-01-01.)
ArticleCitations
Product advertising and financial analyst forecasts80
Are climate scenario analysis disclosures valued by investors?48
Earnings management upon a sovereign downgrade: International evidence47
Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost35
Does it pay to pray? Religious nonprofits and funding31
Vol. 41, #2 Bios29
Dancing in Shackles: Clawback and corporate innovation29
Does choice matter? The effect of filing method autonomy on taxpayer aggressiveness in a pre-filled tax return system29
Firms’ discretion in the option exercise price adjustments during spinoffs28
Vol. 41, #5, Bios27
Vol. 42, #1, Bios26
Consequences of earnings management triggered by delisting regulation: Evidence in China24
The usefulness of accrual-based surpluses in the Canadian public sector23
Going-concern CAM disclosures: An intermediate-level warning for financial distress22
Financial information, spillovers, and innovation performance21
Public country-by-country reporting and corporate social responsibility: an analysis of European multinational banks20
Earnings management with cash flow hedge accounting19
Environmental and university opportunity factors and CPA exam performance18
Political grammars of justification and cost-benefit analysis in SEC rulemaking17
Auditors’ sensitivity to business risk under business risk auditing16
Vol. 41, #6, Bios16
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China15
Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters15
Using relevant headings in risk factor disclosures: What is the impact on information processing?14
An evaluation of root cause analysis use by internal auditors14
Financial reporting and corporate political connections: An analytical model of interactions14
A study of anti-hedge policies: determinants and consequences13
Local peers and corporate reporting behavior13
Options trading and corporate debt structure13
Employee firing costs and auditors’ going-concern opinions: Evidence from wrongful discharge laws12
Public and private enforcement of non-GAAP reporting12
Disclosure policy for relative performance indicators under product market competition12
Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry12
SEC Rule 14a-8 shareholder proposals: No-action requests, determinants, and the role of SEC staff12
WSJ reporting of price-to-earnings ratios and attention to earnings12
Chief Human Resource Officers and accounting disclosures: Illuminating the firm’s most important asset or window dressing?11
Shareholders’ tax incentives and changes in the organizational form of foreign operations11
Clawback provisions and insider trading profits11
Regulatory fragmentation and internal control weaknesses10
A concave relation between equity-based incentives and misreporting10
“Surprise” material weakness disclosures: Effects on audit fees and audit report lags10
Editorial Board10
Earnings management by banks through loan loss provisioning during downturns10
Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis10
Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability10
Who participates in corporate income tax consolidation?: Evidence from Japan10
The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing10
Editorial for the special issue on professional judgment in accounting and auditing decisions10
Management of operating cash flows before and after the scandals in the early 2000s: An examination of meeting or beating analyst cash flow forecasts*9
Does writing down goodwill imperil a CEO’s job?9
Does company reputation matter for voluntary disclosure quality? evidence from management earnings forecasts9
Does reporting quality affect systematic risk? Evidence from a regulatory lottery9
Managerial overconfidence and classification shifting9
The effects of local newspaper closures on nonprofits’ executive compensation9
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union8
Determinants and market consequences of audit partner changes after restatements8
Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom8
Firm-level political risk and income smoothing8
The Journal of Accounting and Public Policy at 40: A bibliometric analysis8
Use of comment letters for mergers and acquisitions in a setting with weak investor protection: The Chinese experience8
Cross-border listed firms’ IFRS-based financial reports: Are they comparable?7
Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-27
Does the tax deductibility of interest affect financial reporting?7
The SEC revolving door and comment letters7
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency6
Director media experience, news coverage, and analyst information processing6
Editorial Board6
Short sellers and insider trading profitability: A natural experiment6
Do IPOs bear more severe legal consequences of accounting misstatements?6
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy6
Media competition and earnings management: evidence from China’s county newspaper conglomeration reform6
Editorial Board6
Short-sale constraints and firm investment efficiency: Evidence from a natural experiment6
Narrative R&D disclosure and insider trading profitability: Evidence from China6
Balancing growth and security: Exploring the impact of growth opportunities on cybersecurity breaches6
How does auditor planning materiality affect audit pricing of fair values and external valuation?6
Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight6
Covid-19, corporate survival and public policy: The role of accounting information and regulation in the wake of a systemic crisis6
The impact of stock market liberalization on management forecast precision–Evidence from Mainland-Hong Kong Stock Connect Programs in China6
The impact of joint provision of audit and tax services on the advice of tax professionals6
Resilience and wellbeing in the midst of the COVID-19 pandemic: The role of financial literacy6
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