Most cited papers in Auditing, Earnings Management, Governance
What are the most cited papers in Auditing, Earnings Management, Governance?
The most cited paper in Auditing, Earnings Management, Governance is "The Cross‐Section of Expected Stock Returns" (Eugene F. Fama, Kenneth R. French, 1992), with 15,123 citations. Next come "Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency" (11,668) and "Illiquidity and stock returns: cross-section and time-series effects" (10,623).
Showing 50 of 100 papers. Every paper with more than 2,340 citations is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | The Cross‐Section of Expected Stock Returns Eugene F. Fama, Kenneth R. French · The Journal of Finance | Jun 1992 | 15,123 |
| 2 | Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency Narasimhan Jegadeesh, Sheridan D. Titman · The Journal of Finance | Mar 1993 | 11,668 |
| 3 | Illiquidity and stock returns: cross-section and time-series effects Yakov Amihud · Journal of Financial Markets | 2002 | 10,623 |
| 4 | Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature Paul M. Healy, Krishna G. Palepu · Journal of Accounting and Economics | Sep 2001 | 7,563 |
| 5 | Performance matched discretionary accrual measures S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics | 25 Jan 2005 | 7,216 |
| 6 | Higher market valuation of companies with a small board of directors David Yermack · Journal of Financial Economics | Feb 1996 | 6,870 |
| 7 | The economic implications of corporate financial reporting John Robert Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics | 16 Sep 2005 | 6,759 |
| 8 | Using daily stock returns Stephen J. Brown, Jerold B. Warner · Journal of Financial Economics | Mar 1985 | 6,673 |
| 9 | Bid, ask and transaction prices in a specialist market with heterogeneously informed traders Lawrence R. Glosten, Paul Milgrom · Journal of Financial Economics | Mar 1985 | 6,500 |
| 10 | Investor Sentiment and the Cross‐Section of Stock Returns Malcolm P. Baker, Jeffrey A. Wurgler · The Journal of Finance | Aug 2006 | 6,313 |
| 11 | Detecting Earnings Management. Patricia Dechow, Richard G. Sloan · The Accounting Review | Apr 1995 | 6,070 |
| 12 | Corporate Governance and Equity Prices Paul A. Gompers, Joy L. Ishii, Andrew Metrick · The Quarterly Journal of Economics | Feb 2003 | 6,032 |
| 13 | Auditor size and audit quality Linda DeAngelo · Journal of Accounting and Economics | Dec 1981 | 5,960 |
| 14 | Positive Accounting Theory Ross L. Watts, Jerold L. Zimmerman · Andalas University Repository (Andalas University) | 11 Sep 1985 | 5,935 |
| 15 | Women in the boardroom and their impact on governance and performance☆ Renée B. Adams, Daniel Ferreira · Journal of Financial Economics | 5 Aug 2009 | 5,804 |
| 16 | Earnings management through real activities manipulation Sugata Roychowdhury · Journal of Accounting and Economics | 8 Sep 2006 | 5,415 |
| 17 | The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors Patricia Dechow, Ilia D. Dichev · The Accounting Review | Mar 2002 | 5,414 |
| 18 | Asset pricing and the bid-ask spread Yakov Amihud, Haim Mendelson · Journal of Financial Economics | Dec 1986 | 5,367 |
| 19 | Earnings management and investor protection: an international comparison Christian Leuz, Dhananjay Nanda, Peter D. Wysocki · Journal of Financial Economics | 12 May 2003 | 5,287 |
| 20 | Earnings, Book Values, and Dividends in Equity Valuation* James A. Ohlson · Contemporary Accounting Research | Mar 1995 | 5,275 |
| 21 | Audit committee, board of director characteristics, and earnings management April Klein · Journal of Accounting and Economics | Aug 2002 | 4,577 |
| 22 | Corporate governance, chief executive officer compensation, and firm performance John E. Core, Robert W. Holthausen, David F. Larcker · Journal of Financial Economics | Mar 1999 | 4,561 |
| 23 | Outside directors and CEO turnover Michael S. Weisbach · Journal of Financial Economics | 1988 | 4,436 |
| 24 | Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research | Mar 1996 | 4,263 |
| 25 | The market for corporate control Michael C. Jensen, Richard S. Ruback · Journal of Financial Economics | Apr 1983 | 4,255 |
| 26 | The conservatism principle and the asymmetric timeliness of earnings1 Sudipta Basu · Journal of Accounting and Economics | Dec 1997 | 4,249 |
| 27 | A Review of the Earnings Management Literature and Its Implications for Standard Setting Paul M. Healy, James M. Wahlen · Accounting Horizons | Dec 1999 | 4,237 |
| 28 | Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting Dan S. Dhaliwal, Oliver Zhen Li, Albert Tsang et al. · The Accounting Review | 10 Sep 2010 | 4,143 |
| 29 | Understanding earnings quality: A review of the proxies, their determinants and their consequences Patricia Dechow, Weili Ge, Catherine M. Schrand · Journal of Accounting and Economics | 24 Sep 2010 | 4,071 |
| 30 | Earnings management to avoid earnings decreases and losses David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics | Dec 1997 | 4,068 |
| 31 | Managing with Style: The Effect of Managers on Firm Policies M. Bertrand, Antoinette Schoar · The Quarterly Journal of Economics | Nov 2003 | 3,853 |
| 32 | CEO Overconfidence and Corporate Investment Ulrike Malmendier, Geoffrey A. Tate · The Journal of Finance | 10 Nov 2005 | 3,842 |
| 33 | The law and economics of self-dealing Simeon Djankov, Rafael La Porta, Florencio López‐de‐Silanes et al. · Journal of Financial Economics | 30 Jan 2008 | 3,656 |
| 34 | Discretionary disclosure Robert E. Verrecchia · Journal of Accounting and Economics | 1983 | 3,648 |
| 35 | Disclosure level and the cost of equity capital. Christine A. Botosan · The Accounting Review | Jul 1997 | 3,606 |
| 36 | Disclosure, Liquidity, and the Cost of Capital Douglas W. Diamond, Robert E. Verrecchia · The Journal of Finance | Sep 1991 | 3,594 |
| 37 | Testing Trade-Off and Pecking Order Predictions About Dividends and Debt Eugene F. Fama, Kenneth R. French · Review of Financial Studies | 2002 | 3,542 |
| 38 | Measurement of Business Performance in Strategy Research: A Comparison of Approaches N. Venkat Venkatraman, Vasudevan Ramanujam · Academy of Management Review | Oct 1986 | 3,481 |
| 39 | Costly Search and Mutual Fund Flows Erik R. Sirri, Peter Tufano · The Journal of Finance | Oct 1998 | 3,446 |
| 40 | Does corporate social responsibility affect the cost of capital? Sadok El Ghoul, Omrane Guedhami, Chuck C.Y. Kwok et al. · Journal of Banking & Finance | 11 Feb 2011 | 3,440 |
| 41 | The Long‐Run Performance of initial Public Offerings Jay R. Ritter · The Journal of Finance | Mar 1991 | 3,435 |
| 42 | The New Issues Puzzle Tim Loughran, Jay R. Ritter · The Journal of Finance | Mar 1995 | 3,430 |
| 43 | Measuring security price performance Stephen J. Brown, Jerold B. Warner · Journal of Financial Economics | Sep 1980 | 3,425 |
| 44 | The effect of bonus schemes on accounting decisions Paul M. Healy · Journal of Accounting and Economics | Apr 1985 | 3,395 |
| 45 | The effect of international institutional factors on properties of accounting earnings Ray Ball, S.P. Kothari, Ashok J. Robin · Journal of Accounting and Economics | Feb 2000 | 3,384 |
| 46 | The Effect of Audit Quality on Earnings Management* Connie L. Becker, Mark L. DeFond, James J. Jiambalvo et al. · Contemporary Accounting Research | Mar 1998 | 3,346 |
| 47 | Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis Peter M. Clarkson, Yue Li, Gordon D. Richardson et al. · Accounting Organizations and Society | 26 Jul 2007 | 3,337 |
| 48 | The market pricing of accruals quality Jennifer Francis, Ryan LaFond, Per Mikael Olsson et al. · Journal of Accounting and Economics | 3 Mar 2005 | 3,240 |
| 49 | In Search of Attention Zhi Da, Joseph Engelberg, Pengjie Gao · The Journal of Finance | 21 Sep 2011 | 3,202 |
| 50 | Information and the Cost of Capital David A. Easley, Maureen O’Hara · The Journal of Finance | 22 Jul 2004 | 3,179 |
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 a field when OpenAlex files it under one of the field's topics; 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.