The Accounting Review
The Accounting Review
ISSNs: 0001-4826
Additional searchable ISSN (electronic): 1558-7967
American Accounting Association, United States
Scopus rating (2023): CiteScore 5.8 SJR 4.64 SNIP 3.187
Journal
Research Output
- 2015
Executive equity risk-taking incentives and audit pricing
Chen, Y., Gul, F. A., Veeraraghavan, M. & Zolotoy, L., Nov 2015, In: The Accounting Review. 90, 6, p. 2205-2234Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 91Risk versus anomaly: A new methodology applied to accruals
Ohlson, J. A. & Bilinski, P., 1 Sept 2015, In: Accounting Review. 90, 5, p. 2057-2077Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 11- Published
Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions
Chan, L., Chen, K., Chen, T.-Y. & Yu, Y., Jan 2015, In: The Accounting Review. 90, 1, p. 147-174Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 182 - 2013
- Published
Do individual auditors affect audit quality? Evidence from archival data
Gul, F. A., Wu, D. & Yang, Z., Nov 2013, In: Accounting Review. 88, 6, p. 1993-2023Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 432 - Published
Are stock option grants to directors of state-controlled Chinese firms listed in Hong Kong genuine compensation?
Chen, Z., Guan, Y. & Ke, B., Sept 2013, In: Accounting Review. 88, 5, p. 1547-1574Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 50 - Published
Minority shareholders' control rights and the quality of corporate decisions in weak investor protection countries: A natural experiment from China
Chen, Z., Ke, B. & Yang, Z., Jul 2013, In: Accounting Review. 88, 4, p. 1211-1238Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 128 - 2012
- Published
The impact of mandatory IFRS adoption on audit fees: Theory and evidence
Kim, J.-B., Liu, X. & Zheng, L., Nov 2012, In: Accounting Review. 87, 6, p. 2061-2094Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 191 - 2011
- Published
Internal control weakness and bank loan contracting: Evidence from SOX section 404 disclosures
Kim, J.-B., Song, B. Y. & Zhang, L., Jul 2011, In: Accounting Review. 86, 4, p. 1157-1188Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 271 - 2010
Accruals quality, stock returns, and macroeconomic conditions
Kim, D. & Qi, Y., May 2010, In: Accounting Review. 85, 3, p. 937-978Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 117- 2009
- Published
Cross-Listing Audit Fee Premiums: Theory and Evidence
Choi, J.-H., Kim, J.-B., Liu, X. & Simunic, D. A., Sept 2009, In: Accounting Review. 84, 5, p. 1429-1463Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 184 The association between management earnings forecast errors and accruals
Gong, G., Li, L. Y. & Xie, H., Mar 2009, In: Accounting Review. 84, 2, p. 497-530Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 85- 2008
Audit Quality and Properties of Analyst Earnings Forecasts
Behn, B. K., Choi, J.-H. & Kang, T., Mar 2008, In: Accounting Review. 83, 2, p. 327-349Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 369- 2006
A practical model of earnings measurement
Ohlson, J. A., Jan 2006, In: Accounting Review. 81, 1, p. 271-279Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 16- 2001
The Mispricing of Abnormal Accruals
Xie, H., Jul 2001, In: Accounting Review. 76, 3, p. 357-373Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 614- 2000
Tax holidays and tax noncompliance: An empirical study of corporate tax audits in china's developing economy
Chan, K. H. & Mo, P. L. L., Oct 2000, In: Accounting Review. 75, 4, p. 469-484Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 42- 1999
Residual earnings valuation with risk and stochastic interest rates
Feltham, G. A. & Ohlson, J. A., Apr 1999, In: Accounting Review. 74, 2, p. 165-183Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 99- Published
Equity valuation and negative earnings: The role of book value of equity
Collins, D. W., Pincus, M. & Xie, H., Jan 1999, In: Accounting Review. 74, 1, p. 29-61Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 385