Accounting Review

Accounting Review

会计复核

  • 3区 中科院分区
  • Q1 JCR分区

高引用文章

文章名称 引用次数
Tax Aggressiveness and Corporate Transparency 43
Can Twitter Help Predict Firm-Level Earnings and Stock Returns? 29
Custom Contrast Testing: Current Trends and a New Approach 24
The Impact of the PCAOB Individual Engagement Inspection Process-Preliminary Evidence 17
Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media 17
Frequent Financial Reporting and Managerial Myopia 15
The Effects of PCAOB Inspections on Auditor-Client Relationships 14
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments 13
China's Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk 13
Influential Observations and Inference in Accounting Research 13
When Does Tax Avoidance Result in Tax Uncertainty? 12
Do Career Concerns Affect the Delay of Bad News Disclosure? 12
Measuring Accounting Reporting Complexity with XBRL 12
Long-Term Impact of Economic Conditions on Auditors' Judgment 11
Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors 11
Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage 9
Flexibility in Income Shifting under Losses 9
What's in a Name? Initial Evidence of US Audit Partner Identification Using Difference-in-Differences Analyses 8
Restrictions on Managers' Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good News 8
Investor Relations and Information Assimilation 8
Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings 8
CEO Materialism and Corporate Social Responsibility 8
Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate 8
Internal Control Weaknesses and Acquisition Performance 8
Investor Sentiment for Corporate Social Performance 7
A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality 7
Taxation and Corporate Risk-Taking 7
Market Valuation of Intangible Asset: Evidence on SG&A Expenditure 6
Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World 6
Life Cycle Models and Forecasting Growth and Profitability 6
Earnings Management and Earnings Quality: Theory and Evidence 6
Friends in Need Are Friends Indeed: An Analysis of Social Ties between Financial Analysts and Mutual Fund Managers 6
Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss 6
Beyond Diversity: A Tale of Faultlines and Frictions in the Board of Directors 6
Can Paying Too Much or Too Little Tax Contribute to Forced CEO Turnover? 6
How Adopting New Performance Measures Affects Subjective Performance Evaluations: Evidence from EVA Adoption by Chinese State-Owned Enterprises 6
Do Managers Disclose or Withhold Bad News? Evidence from Short Interest 6
Interrelation of Controls for Autonomous Motivation: A Field Study of Productivity Gains Through Pressure-Induced Process Innovation 6
Earnings Management within Multinational Corporations 5
The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration 5
The Credibility of Financial Reporting: A Reputation-Based Approach 5
Executive Extraversion: Career and Firm Outcomes 5
The Effect of Mandatory Quarterly Reporting on Firm Value 5
Technological Peer Pressure and Product Disclosure 5
Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence? 5
Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up In the Moment'' and at Performance Appraisal 5
Dynamics of CEO Disclosure Style 5
Auditor Tenure and the Timeliness of Misstatement Discovery 5
Auditor Multinational Expertise and Audit Quality 5
Audit Partner Assignments and Audit Quality in the United States 5