Institution · American Accounting Association

Most cited papers from American Accounting Association

American Accounting Association

What are the most cited papers from American Accounting Association?

The most cited paper from American Accounting Association is "Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy" (Philip R. Brown, John P. Preiato, Ann Tarca, 2014), with 406 citations. Next come "Balanced scorecard: a rising trend in strategic performance measurement" (144) and "Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach" (93).

Published TypeFieldAccess

Showing 50 of 63 papers. Every paper with more than 2 citations is listed.

Most cited papers, sortable by citations and release date
#	Paper
1	Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy Philip R. Brown, John P. Preiato, Ann Tarca · Journal of Business Finance &amp Accounting	2014	406
2	Balanced scorecard: a rising trend in strategic performance measurement Khim Ling Sim, Hian Chye Koh · Measuring Business Excellence	Jun 2001	144
3	Investment Opportunity Set and Voluntary Disclosure of Prospective Information: A Simultaneous Equations Approach Mahmud Hossain, Kamran Ahmed, Jayne M. Godfrey · Journal of Business Finance &amp Accounting	Jun 2005	93
4	Compensation Schemes, Skill Level, and Task Performance: An Experimental Examination* Jesse Dillard, Joseph G. Fisher · Decision Sciences	1990	49
5	Accounting Doctoral Education—2007 A Report of the Joint AAA/APLG/FSA Doctoral Education Committee Bruce K. Behn, Gregory A. Carnes, George W. Krull et al. · Issues in Accounting Education	Aug 2008	29
6	Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations? Karen K. Nelson, R. Arlen Price, Brian Robert Rountree · Journal of Business Finance &amp Accounting	Nov 2013	28
7	Accounting for Revenues: A Framework for Standard Setting James A. Ohlson, Stephen H. Penman, Yuri Biondi et al. · Accounting Horizons	Sep 2011	23
8	Uncertainties and Budget Shortfalls Hamper Curriculum Progress on IFRS Paul Munter, Philip M.J. Reckers · Issues in Accounting Education	May 2010	16
9	Corporate Governance and Default Risk of Firms Cited in the SEC's Accounting and Auditing Enforcement Releases Zhiyan Cao, Fei Leng, Ehsan Habib Feroz et al. · SSRN Electronic Journal PreprintOpen access	2013	15
10	Basel III and Responding to the Recent Financial Crisis: Progress Made by the Basel Committee in Relation to the Need for Increased Bank Capital and Increased Quality of Loss Absorbing Capital Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2016	14
11	Employee Relations and the Likelihood of Occurrence of Corporate Financial Distress Gregory D. Kane, Uma K. Velury, Bernadette M. Ruf · Journal of Business Finance &amp Accounting Open access	Jun 2005	14
12	New Cost Priorities: Using a Balanced Scorecard Approach in Financial Reports LuAnn Bean, Bill D. Jarnagin · Journal of Corporate Accounting & Finance Open access	Mar 2002	12
13	Basel II and the Capital Requirements Directive: Responding to the 2008/09 Financial Crisis Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2009	10
14	The Impact of Capital and Disclosure Requirements on Risks and Risk Taking Incentives Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2010	10
15	Auditor Independence - Its Importance to the External Auditor's Role in Banking Regulation and Supervision Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2009	9
16	The Basel Capital Adequacy and Regulatory Framework: Balancing Risk Sensitivity, Simplicity and Comparability Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2014	9
17	Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations Katherine A. Gunny, Tracey Chunqi Zhang · Journal of Business Finance &amp Accounting Open access	Sep 2014	9
18	Famous Marks Now Federally Protected against Dilution Jeffrey M. Samuels, Linda B. Samuels · Journal of Public Policy & Marketing	Sep 1996	8
19	Color Trademarks: Protection under U.S. Law Linda B. Samuels, Jeffrey M. Samuels · Journal of Public Policy & Marketing	Sep 1996	8
20	Marketing by Hospitals: Myths and Realities F. B. Whittington, Ray A. Dillon · Health Care Management Review	1979	8
21	Grameen La Riba Model: A Strategy for Global Poverty Alleviation Ehsan Habib Feroz, Blake Goud · SSRN Electronic Journal PreprintOpen access	2008	8
22	Financial Stability, New Macro Prudential Arrangements and Shadow Banking: Regulatory Arbitrage and Stringent Basel III Regulations Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2011	7
23	Were In‐Process Research and Development Charges Too Aggressive? Thomas D. Dowdell, Steve C. Lim, Eric G. Press · Journal of Business Finance &amp Accounting	Jun 2009	7
24	Audits, Audit Quality and Signalling Mechanisms: Concentrated Ownership Structures Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2013	6
25	Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2012	6
26	Practical Training and the Audit Expectations Gap: The Case of Accounting Undergraduates of Universiti Utara Malaysia Azham Md. Ali, Teck Heang Lee, Rosli Mohamad et al. · SSRN Electronic Journal PreprintOpen access	2010	6
27	Preparing for Basel IV – Why Liquidity Risks Still Present a Challenge to Regulators in Prudential Supervision Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2010	6
28	Risk Management by the Basel Committee: Evaluating Progress Made from the 1988 Basel Accord to Recent Developments Marianne Ojo · Covenant University Repository (Covenant University) Open access	19 May 2009	5
29	Leverage Ratio Comparisons: Basel III International Leverage Ratio and the U.S Leverage Ratio, Tier One Capital and Leverage Ratios Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2014	5
30	Preparing for Basel IV (Whilst Commending Basel III): Why Liquidity Risks Still Present a Challenge to Regulators in Prudential Supervision ( Part II)* Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2011	5
31	Decision Fatigue and Heuristic Analyst Forecasts Yaron Levi, David A. Hirshleifer, Siew Hong Teoh et al. Preprint	20 Jul 2018	4
32	Responsive Regulation: Achieving the Right Balance between Persuasion and Penalisation Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2009	4
33	Extending the Scope of Prudential Supervision: Regulatory Developments During and Beyond the 'Effective' Periods of the Post BCCI and the Capital Requirements Directives Marianne Ojo · Covenant University Repository (Covenant University) Open access	2010	4
34	The Role of External Auditors and International Accounting Bodies in Financial Regulation and Supervision Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2009	4
35	The Financial Services Authority : A Model of Improved Accountability? Marianne Ojo · Covenant University Repository (Covenant University) Open access	Nov 2005	4
36	A Global Perspective on the Changing Perceptions of the Role of the External Auditor and the Significance of Audit Developments Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2012	4
37	The Need for Government and Central Bank Intervention in Financial Regulation: Free Banking and the Challenges of Information Uncertainty Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2010	4
38	The Role of Monetary Policy in Matters Relating to Financial Stability: Monetary Policy Responses Adopted During the Most Recent Financial Crisis Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2010	4
39	The Need for Global Adoption and Adaptation of International Financial Reporting Standards: Post Enron Consequences and the Restoration of Confidence to Capital Markets Following the 2008 Financial and Stock Market Crises Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2012	3
40	From Nature Swaps to Dolphin Swaps: The Paris Club, Nature Conservancy and Role of Non Governmental Organizations in Sustainable Development (Presentation Slides) Marianne Ojo, Enriqueta Serrano Caballero · SSRN Electronic Journal PreprintOpen access	2018	3
41	Role of Regulation in Micro Finance: Jurisdictional Analysis (Africa, Asia and Latin America) Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2013	3
42	Regulating the International Audit Market and the Removal of Barriers to Entry: The Provision of Non Audit Services by Audit Firms and the 2006 Statutory Audit Directive Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2009	3
43	Group Participation in Governmental Accounting Standards Setting: A Cluster Analysis Ehsan Habib Feroz · SSRN Electronic Journal PreprintOpen access	2008	3
44	Limiting Audit Firms' Liability: A Step in the Right Direction? (Proposals for a New Audit Liability Regime Revisited) Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2009	3
45	The Responsive Approach by the Basel Committee (on Banking Supervision) to Regulation: Meta Risk Regulation, the Internal Ratings Based Approaches and the Advanced Measurement Approaches Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2009	3
46	The External Auditor's Role in Bank Regulation and Supervision: Helping the Regulator Avoid Regulatory Capture Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2009	3
47	Harmonising Basel III and the Dodd Frank Act Through Greater Collaboration between Standard Setters and National Supervisors Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2012	3
48	The Curriculum Challenge Joel S. Demski · Issues in Accounting Education	Feb 2003	3
49	Beyond Reasoning, Artificial Intelligence and Data Analytics: Gaming Theories and the Nash Theory of Equilibrium (Presentation Slides) Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2018	2
50	New Auditing Reporting Model: The Final Standard ('AS 3101') (Presentation Slides) Marianne Ojo · SSRN Electronic Journal PreprintOpen access	2018	2

Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for an institution when any of its authors gave it as an affiliation; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.