Journal of Accounting Research

Cover image for Vol. 54 Issue 3

Edited By: JAR Editors: Philip G. Berger, Christian Leuz, and Douglas J. Skinner. Advisory Editor: Haresh Sapra. Editorial Manager: Lisa M. Heiberger.

Impact Factor: 2.243

ISI Journal Citation Reports © Ranking: 2015: 10/94 (Business Finance)

Online ISSN: 1475-679X

Most Cited


Most Cited Articles in 2015
Published from 2009 - Present

DO MANAGERS WITHHOLD BAD NEWS ?
Kothari, SP
Volume 47, Issue 1

CHIEF EXECUTIVE OFFICER EQUITY INCENTIVES AND ACCOUNTING IRREGULARITIES
Armstrong, CS
Volume 48, Issue 2

ADOPTING A LABEL: HETEROGENEITY IN THE ECONOMIC CONSEQUENCES AROUND IAS/IFRS ADOPTIONS
Daske, H
Volume 51, Issue 3

EQUITY RISK INCENTIVES AND CORPORATE TAX AGGRESSIVENESS
Rego, SO
Volume 50, Issue 3

NATIONAL AND OFFICE-SPECIFIC MEASURES OF AUDITOR INDUSTRY EXPERTISE AND EFFECTS ON AUDIT QUALITY
Reichelt, KJ
Volume 48, Issue 3

THE EFFECT OF SOX INTERNAL CONTROL DEFICIENCIES ON FIRM RISK AND COST OF EQUITY
Ashbaugh-Skaife, H
Volume 47, Issue 1

DEBT COVENANTS AND ACCOUNTING CONSERVATISM
Nikolaev, VV
Volume 48, Issue 1

THE BENEFITS OF FINANCIAL STATEMENT COMPARABILITY
De Franco, G
Volume 49, Issue 4

THE ROLE OF THE BUSINESS PRESS AS AN INFORMATION INTERMEDIARY
Bushee, BJ
Volume 48, Issue 1

THE INFORMATION CONTENT OF FORWARD-LOOKING STATEMENTS IN CORPORATE FILINGS-A NAIVE BAYESIAN MACHINE LEARNING APPROACH
Li, F
Volume 48, Issue 5

THE EFFECT OF MANDATORY IFRS ADOPTION ON FINANCIAL ANALYSTS' INFORMATION ENVIRONMENT
Byard, D
Volume 49, Issue 1

DETECTING EARNINGS MANAGEMENT: A NEW APPROACH
Dechow, PM
Volume 50, Issue 2

USING FINANCIAL ACCOUNTING DATA TO EXAMINE THE EFFECT OF FOREIGN OPERATIONS LOCATED IN TAX HAVENS AND OTHER COUNTRIES ON US MULTINATIONAL FIRMS' TAX RATES
Dyreng, SD
Volume 47, Issue 5

ANALYST FOLLOWING AND FORECAST ACCURACY AFTER MANDATED IFRS ADOPTIONS
Tan, HP
Volume 49, Issue 5

INVESTOR INFORMATION DEMAND: EVIDENCE FROM GOOGLE SEARCHES AROUND EARNINGSANNOUNCEMENTS
Drake, MS
Volume 50, Issue 4

DETECTING DECEPTIVE DISCUSSIONS IN CONFERENCE CALLS
Larcker, DF
Volume 50, Issue 2

ACCOUNTING CONSERVATISM AND THE EFFICIENCY OF DEBT CONTRACTS
Gigler, F
Volume 47, Issue 3

WHEN DOES INFORMATION ASYMMETRY AFFECT THE COST OF CAPITAL?
Armstrong, CS
Volume 49, Issue 1

LARGE-SAMPLE EVIDENCE ON FIRMS' YEAR-OVER-YEAR MD&A MODIFICATIONS
Brown, SV
Volume 49, Issue 2

HOW EFFECTIVE IS INTERNAL CONTROL REPORTING UNDER SOX 404? DETERMINANTS OFTHE (NON-)DISCLOSURE OF EXISTING MATERIAL WEAKNESSES
Rice, SC
Volume 50, Issue 3

DO MANAGERS ALWAYS KNOW BETTER? THE RELATIVE ACCURACY OF MANAGEMENT AND ANALYST FORECASTS
Hutton, AP
Volume 50, Issue 5

ANALYZING SPEECH TO DETECT FINANCIAL MISREPORTING
Hobson, JL
Volume 50, Issue 2

INSTITUTIONAL DRIVERS OF REPORTING DECISIONS IN NONPROFIT HOSPITALS
Krishnan, R
Volume 49, Issue 4

TRANSPARENCY, LIQUIDITY, AND VALUATION: INTERNATIONAL EVIDENCE ON WHEN TRANSPARENCY MATTERS MOST
Lang, M
Volume 50, Issue 3

THE VALUE OF FINANCIAL STATEMENT VERIFICATION IN DEBT FINANCING: EVIDENCE FROM PRIVATE US FIRMS
Minnis, M
Volume 49, Issue 2

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