The Accounting Review

Title Publication Date Language Citations
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors2002/03/01English3,002
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting2011/01/01English2,129
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods2008/05/01English1,782
Costs of Equity and Earnings Attributes2004/10/01English1,388
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2011/11/01English1,250
Management's Incentives to Avoid Negative Earnings Surprises2002/07/01English1,131
Is Earnings Quality Associated with Corporate Social Responsibility?2012/01/01English1,124
Long-Run Corporate Tax Avoidance2008/01/01English1,071
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management2002/03/01English1,065
Do Nonaudit Services Compromise Auditor Independence? Further Evidence2003/07/01English1,064
Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure2012/01/01English1,060
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms2006/10/01English1,029
PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital2004/01/01English1,021
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research2010/03/01English1,018
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors2002/03/01English989
Propensity Score Matching in Accounting Research2016/03/01English982
Selection Models in Accounting Research2011/11/01English947
Corporate Governance, Accounting Outcomes, and Organizational Performance2007/07/01English934
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?2003/07/01English910
Equity Incentives and Earnings Management2005/04/01English903
The Effects of Executives on Corporate Tax Avoidance2010/07/01English883
Accruals Quality and Internal Control over Financial Reporting2007/10/01English844
Assurance on Sustainability Reports: An International Comparison2009/05/01English837
Accounting Quality and Debt Contracting2008/01/01English820
The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices2004/10/01English800
Firm-Value Effects of Carbon Emissions and Carbon Disclosures2013/10/01English794
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure2010/07/01English793
The Mispricing of Abnormal Accruals2001/07/01English772
Big 4 Office Size and Audit Quality2009/09/01English749
Restoring Trust after Fraud: Does Corporate Governance Matter?2005/04/01English734