Journal Of Accounting Research

Journal Of Accounting Research

会计研究杂志

  • 2区 中科院分区
  • Q1 JCR分区

高引用文章

文章名称 引用次数
Incorrect Inferences When Using Residuals as Dependent Variables 25
Linguistic Complexity in Firm Disclosures: Obfuscation or Information? 20
Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits 16
Zombie Board: Board Tenure and Firm Performance 14
Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis 12
Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs 9
Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use 9
Disentangling Managers' and Analysts' Non-GAAP Reporting 8
The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate 8
Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions 8
Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality 7
The Real Effects of FAS 166/167 on Banks' Mortgage Approval and Sale Decisions 6
Is Investor Attention for Sale? The Role of Advertising in Financial Markets 6
Non-GAAP Earnings Disclosure in Loss Firms 6
Inference with Dependent Data in Accounting and Finance Applications 6
The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development 6
Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance 6
How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model 5
Corporate Scandals and Regulation 5
An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion 5
Facial Structure and Achievement Drive: Evidence from Financial Analysts 5
Credit Default Swaps and Managers' Voluntary Disclosure 5
Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage 4
Wisdom of Crowds: Cross-Sectional Variation in the Informativeness of Third-Party-Generated Product Information on Twitter 4
Director-Liability-Reduction Laws and Conditional Conservatism 4
Auditors' Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability 4
Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of Unmanaged Earnings 4
Asymmetric Trading Costs Prior to Earnings Announcements: Implications for Price Discovery and Returns 4
The Impact of Consulting Services on Audit Quality: An Experimental Approach 4
Banks as Tax Planning Intermediaries 3
The Effects of Analyst-Country Institutions on Biased Research: Evidence from Target Prices 3
Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era 3
International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism 3
Disclosure Scriptability 3
Hedge Fund Regulation and Fund Governance: Evidence on the Effects of Mandatory Disclosure Rules 3
The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets 3
Buy-Side Analysts and Earnings Conference Calls 3
Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding? 2
The Role of Gatekeepers in Capital Markets 2
Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks 2
Mandatory and Voluntary Disclosures: Dynamic Interactions 2
Made in the USA? A Study of Firm Responses to Domestic Production Incentives 2
Corporate Loan Securitization and the Standardization of Financial Covenants 2
Performance Effects of Setting a High Reference Point for Peer-Performance Comparison 2
Commemorating the 50-Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years 2
Do Strict Regulators Increase the Transparency of Banks? 1
The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality 1
No System Is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality 1
Bridging the Gap: Evidence from Externally Hired CEOs 1
JAR Virtual Issue on Corporate Governance-When is Corporate Governance Research Relevant to Accounting? Evidence from JAR 2002-2018 1