Topic · Financial Reporting and XBRL
Most cited papers in Financial Reporting and XBRL
What are the most cited papers in Financial Reporting and XBRL?
The most cited paper in Financial Reporting and XBRL is "The financial reporting environment: Review of the recent literature" (Anne Beyer, Daniel A. Cohen, Thomas Z. Lys et al., 2010), with 2,640 citations. Next come "Earnings management and annual report readability" (803) and "Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*" (733).
Showing 50 of 99 papers. Every paper with more than 118 citations is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | The financial reporting environment: Review of the recent literature Anne Beyer, Daniel A. Cohen, Thomas Z. Lys et al. · Journal of Accounting and Economics | 22 Oct 2010 | 2,640 |
| 2 | Earnings management and annual report readability Kin Lo, Felipe Ramos, Rafael Rogo · Journal of Accounting and Economics | 24 Oct 2016 | 803 |
| 3 | Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language* Angela K. Davis, Jeremy Max Piger, Lisa M. Sedor · Contemporary Accounting Research | 29 Jul 2011 | 733 |
| 4 | Corporate Governance and the Audit Process* Jeffrey P. Cohen, Ganesh Krishnamoorthy, Arnold M. Wright · Contemporary Accounting Research | Dec 2002 | 630 |
| 5 | Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach Allen Huang, Reuven Lehavy, Amy Y. Zang et al. · Management Science | 13 Jun 2017 | 628 |
| 6 | Big Data in Accounting: An Overview Miklos Antal Vasarhelyi, Alexander Kogan, Brad M. Tuttle · Accounting Horizons | 27 Feb 2015 | 614 |
| 7 | The determinants of Internet financial reporting Roger S. Debreceny, Glen L. Gray, Asheq Razaur Rahman · Journal of Accounting and Public Policy | Dec 2002 | 590 |
| 8 | Corporate Reporting on the Internet Hollis Ashbaugh, Karla M. Johnstone, Terry D. Warfield · Accounting Horizons | Sep 1999 | 574 |
| 9 | Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? Frank Douglas Hodge, Jane Jollineau Kennedy, Laureen A. Maines · The Accounting Review | Jul 2004 | 559 |
| 10 | The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies Jason Zezhong Xiao, He Yang, Chee W. Chow · Journal of Accounting and Public Policy | May 2004 | 549 |
| 11 | Digitisation, ‘Big Data’ and the transformation of accounting information Alnoor Bhimani, Leslie P. Willcocks · Accounting and Business Research | 21 May 2014 | 522 |
| 12 | Measuring Readability in Financial Disclosures Tim Loughran, Bill McDonald · SSRN Electronic Journal | 2011 | 419 |
| 13 | Making up users Joni J. Young · Accounting Organizations and Society | 4 Feb 2006 | 414 |
| 14 | A Review of ERP Research: A Future Agenda for Accounting Information Systems Severin V. Grabski, Stewart A. Leech, Pamela J. Schmidt · Journal of Information Systems | Mar 2011 | 411 |
| 15 | A Review of the Archival Literature on Audit Partners Clive S. Lennox, Xi Wu · Accounting Horizons | Oct 2017 | 398 |
| 16 | Dissemination of information for investors at corporate Web sites Michael Ettredge, Vernon J. Richardson, Susan Scholz · Journal of Accounting and Public Policy | Dec 2002 | 367 |
| 17 | Measuring Accounting Reporting Complexity with XBRL Rani Hoitash, Udi Hoitash · The Accounting Review | Apr 2017 | 358 |
| 18 | Cross-Listing Audit Fee Premiums: Theory and Evidence Jong‐Hag Choi, Jeong‐Bon Kim, Xiaohong Liu et al. · The Accounting Review | Sep 2009 | 312 |
| 19 | Do Analysts Gain an Informational Advantage by Visiting Listed Companies? Bing Han, Dongmin Kong, Shasha Liu · Contemporary Accounting Research | 30 Oct 2017 | 298 |
| 20 | Management accounting goes digital: Will the move make it wiser? Paolo Quattrone · Management Accounting Research | 3 Mar 2016 | 297 |
| 21 | The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate Elizabeth Blankespoor · Journal of Accounting Research | 27 Mar 2019 | 278 |
| 22 | Mandatory IFRS Adoption and Institutional Investment Decisions Annita Florou, Peter F. Pope · The Accounting Review | Jun 2012 | 270 |
| 23 | Initial evidence on the market impact of the XBRL mandate Elizabeth Blankespoor, Brian P. Miller, Hal D. White · Review of Accounting Studies | 6 Jan 2014 | 268 |
| 24 | Accounting Scholarship that Advances Professional Knowledge and Practice Robert S. Kaplan · The Accounting Review | 10 Dec 2010 | 268 |
| 25 | The production and use of semantically rich accounting reports on the Internet: XML and XBRL Roger S. Debreceny, Glen L. Gray · International Journal of Accounting Information Systems | 2001 | 265 |
| 26 | Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum Amer Qasim, Faten F. Kharbat · Journal of Emerging Technologies in Accounting | Oct 2019 | 248 |
| 27 | Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting Dan-Richard Knudsen · International Journal of Accounting Information Systems | 8 Jan 2020 | 246 |
| 28 | Does XBRL adoption reduce information asymmetry? Hyung-Wook Yoon, Hangjung Zo, Andrew P. Ciganek · Journal of Business Research | 11 Feb 2010 | 245 |
| 29 | The emancipatory potential of online reporting Sonja Gallhofer, Jim Haslam, Elizabeth A. Monk et al. · Accounting Auditing & Accountability Journal | Sep 2006 | 244 |
| 30 | Toward integration of Big Data, technology and information systems competencies into the accounting curriculum Deb Sledgianowski, Mohamed I. Gomaa, Christine E.L. Tan · Journal of Accounting Education | 10 Jan 2017 | 243 |
| 31 | The Use of Word Lists in Textual Analysis Tim Loughran, Bill McDonald · Journal of Behavioral Finance | 2 Jan 2015 | 242 |
| 32 | Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting Ariela Caglio, Gaia Melloni, Paolo Perego · European Accounting Review | 21 Oct 2019 | 239 |
| 33 | Determinants of corporate internet reporting: evidence from Egypt Doaa Aly, Jon Simon, Khaled Hussainey · Managerial Auditing Journal | 19 Dec 2009 | 237 |
| 34 | Textual Analysis in Accounting: What's Next?* Khrystyna Bochkay, Stephen V. Brown, Andrew J. Leone et al. · Contemporary Accounting Research | 18 Sep 2022 | 235 |
| 35 | Principles of Analytic Monitoring for Continuous Assurance Miklos Antal Vasarhelyi, Michael Gamini Alles, Alexander Kogan · Journal of Emerging Technologies in Accounting | 2004 | 228 |
| 36 | Extending AIS research to management accounting and control issues: A research note Markus Granlund · International Journal of Accounting Information Systems | 11 Dec 2010 | 228 |
| 37 | Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research Ingrid E. Fisher, Margaret R. Garnsey, Mark E. Hughes · Intelligent systems in accounting, finance and management/Intelligent systems in accounting, finance & management | Mar 2016 | 226 |
| 38 | The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies Amr Nazieh Ezat, Ahmed El‐Masry · Managerial Finance | 17 Oct 2008 | 224 |
| 39 | The Usefulness of an Accounting Information System for Effective Organizational Performance Siamak Nejadhosseini Soudani · International Journal of Economics and Finance | 23 Apr 2012 | 224 |
| 40 | Financial Reporting Quality and Investment Efficiency Rodrigo S. Verdi · SSRN Electronic Journal | 2006 | 221 |
| 41 | Financial reporting on the Internet by leading Japanese companies Claire L. Marston · Corporate Communications An International Journal | 29 Jan 2003 | 220 |
| 42 | Does it add up? Early evidence on the data quality of XBRL filings to the SEC Roger S. Debreceny, Stephanie M. Farewell, Maciej Piechocki et al. · Journal of Accounting and Public Policy | 18 May 2010 | 219 |
| 43 | Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development Gary Pan, Poh Sun Seow · Journal of Education for Business | 23 Feb 2016 | 205 |
| 44 | The Disclosure and Consequences of U.S. Critical Audit Matters Jenna J. Burke, Rani Hoitash, Udi Hoitash et al. · The Accounting Review | 28 Jun 2022 | 194 |
| 45 | The digital transformation of corporate reporting – a systematic literature review and avenues for future research Rosa Lombardi, Giustina Secundo · Meditari Accountancy Research | 18 Sep 2020 | 192 |
| 46 | Big Data Opportunities for Accounting and Finance Practice and Research Sophie Cockcroft, Mark Russell · Australian Accounting Review | 5 Feb 2018 | 189 |
| 47 | An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14 Don Herrmann, Wayne B. Thomas · Accounting Horizons | Sep 2000 | 187 |
| 48 | Determinants and Consequences of Firm Information Technology Budgets Kevin W. Kobelsky, Vernon J. Richardson, Rodney E. Smith et al. · The Accounting Review | Jul 2008 | 185 |
| 49 | Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? Ronald F. Premuroso, Somnath Bhattacharya · International Journal of Accounting Information Systems | Mar 2008 | 182 |
| 50 | Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption Yi Dong, Oliver Zhen Li, Yupeng Lin et al. · Journal of Financial and Quantitative Analysis | Apr 2016 | 178 |
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.