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发表时间:2016-09-08 13:27:28


      这里我们先给打架介绍六种顶级会计期刊,即The Accounting Review(TAR)、Journal of Accounting Research(JAR)、Journal of Accounting and Economics(JAE)、Accounting, Organizations and Society(AOS)、Contemporary Accounting Research(CAR)和Review of Accounting Studies(RAS),知道了这些期刊之后大家就知道哪里的文献资料参考价值比较高了吧。

      [1] Chen Shimin, Sun S. Y. J., Wu D.,2010. Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis[J]. The Accounting Review, 85(1): 127-158.
      [2] Hao Shengquan, Jin Qinglu, ZhangG., 2011. Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value[J]. The Accounting Review, 86(2): 605-635.
      [3] Goh B. W., Li Dan, 2011.Internal Controls and Conditional Conservatism[J]. The Accounting Review, 86(3): 975-1005.
      [4] Feng C., Ole-Kristian H., Li Qingyuan, et al., 2011. Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets[J]. The Accounting Review, 86(4): 1255-1288.
      [5] Hao Shengquan, Jin Qinglu,Zhang G., 2011. Relative Firm Profitability and Stock Return Sensitivity to Industry-Level News[J]. The Accounting Review, 86(4): 1321-1347.
      [6] Du F., Tang Guliang, Young S. M., 2012. Influence Activities and Favoritism in Subjective Performance Evaluation: Evidence from Chinese State-Owned Enterprises[J]. The Accounting Review, 87(5): 1555-1588.
      [7] Gu Z., Li Zengquan, YongG. Y., 2013. Monitors or Predators: The Influence of Institutional Investors on Sell-Side Analysts[J]. The Accounting Review, 88(1): 137-169.
      [8] Cheng Q., Luo Ting, Yue Heng, 2013. Managerial Incentives and Management Forecast Precision[J]. The Accounting Review, 88(5): 1575-1602.
      [9] Christensen P. O., Qin Zhenjiang, 2014. Information and Heterogeneous Beliefs: Cost of Capital, Trading Volume, and Investor Welfare[J]. The Accounting Review, 89(1): 209-242.
      [10] LennoxC., Wu Xi, Zhang T., 2014. Does Mandatory Rotation of Audit Partners Improve Audit Quality?[J].The Accounting Review, 89(5): 1775-1803. 
      [11] Ke B, Lennox C, Xin Qingquan. 2015. The effect ofChina's weak institutional environment on the quality of Big Four audits[J]. The Accounting Review, 90(4):1591-1619.
      [12] Lee C M C, Li K K, Zhang Ran. 2015. Shell Games: The Long Term Performance of Chinese Reverse Merger Firms[J]. The Accounting Review, 90(4): 1547-1589.
      [13] Chen C, Chen P F, Jin Qinglu. 2015. Economic freedom, investment flexibility, and equity value: A cross-country study[J].The Accounting Review, 90(5): 1839-1870..
      [14] Bushman R M, Dai Z, Zhang Weining. 2015. Management Team Incentive Dispersion and Firm Performance[J]. The Accounting Review: forthcoming.
      [15] Gong Qihui, Li O Z, Lin Y, Wu Liansheng. 2015. On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms[J]. The Accouting Review: forthcoming.


      [1] Chen Hanwen, Chen J. Z., Lobo G. J., Wang Yanyan, 2010. Association Between Borrower and Lender State Ownership and Accounting Conservatism[J]. Journalof Accounting Research, 48(5): 973-1014.
      [2] Shroff N., Sun A. X., White H. D., Zhang Weining, 2013. Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform[J]. Journal of Accounting Research, 51(5):1299-1345.
      [3] Tan H., Ying Wang E., Zhou Bo, 2014. When the Use of Positive Language Backfires:The Joint Effect of Tone, Readability, and Investor Sophistication on EarningsJudgments[J]. Journal of Accounting Research, 52(1): 273-302.
      [4] Lee E., Strong N., Zhu Zhenmei (Judy), 2014. Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?[J]. Journal of Accounting Research, 52(3): 733-774.
      [5] Chen Feng, Peng Songlan, Xue Shuang, Yang Zhifeng, Ye Feiteng. 2015. Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence [J]. Journal of Accounting Research: forthcoming.

      [1] Ettredge M., Huang Y., Zhang Weining, 2012. Earnings Restatements and Differential Timeliness of Accounting Conservatism[J]. Journal of Accounting and Economics, 53(3): 489-503.
      [2] Banker R. D., Byzalov D., Chen Lei (Tony), 2013. Employment Protection Legislation, Adjustment Costsand Cross-country Differences in Cost Behavior[J]. Journal of Accounting and Economics, 55(1): 111-127.
      [3] Ali A, Zhang Weining. 2015. CEO tenure and earnings management[J].Journal of Accounting and Economics, 59(1): 60-79.
      [4] Chen P F, He S, Ma Zhiming, et al. 2015. The information role of audit opinions in debt contracting[J]. Journal of Accounting and Economics: forthcoming.
      [5] Lennox C, Wu Xi, Zhang T. 2015. The effect of audit adjustments on earnings quality: Evidence from China[J]. Journal of Accounting and Economics: Forthcoming.
      [6] Tian Xuan, Udell G F, Yu X. 2015. Disciplining delegated monitors: When venture capitalists fail to prevent fraud by their IPO firms[J]. Journal of Accounting and Economics: forthcoming.


      [1] Fung S. Y. K., Su L. N., Zhu Xindong (Kevin), 2010. Price Divergence from Fundamental Value and the Value Relevance of Accounting Information[J]. Contemporary Accounting Research, 27(3): 829-854.
      [2] Chen Hanwen, Chen J. Z., Lobo G. J., Wang Yanyan, 2011. Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from  China[J]. Contemporary Accounting Research, 28(3): 892-925.
      [3] He Xianjie, Wong T. J., Young D., 2012. Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from  China[J].Contemporary Accounting Research,29(2): 538-562.
      [4] El Ghoul S., Guedhami O., Ni Yang, et al., 2013. Does Information Asymmetry Matter toEquity Pricing? Evidence from Firms’ Geographic Location[J]. Contemporary Accounting Research, 30(1):140-181.
      [5] Goh B. W., Krishnan J., Li Dan, 2013. Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions.[J]. Contemporary Accounting Research, 30(3): 970-995
      [6] Dai Z., Jin Li, ZhangWeining, 2014. Executive Pay–Performance Sensitivity and Litigation[J]. Contemporary Accounting Research, 31(1): 152-177.
      [7] Hou Qingchuan, JinQinglu, YangR, Yuan Hongqi. 2015. Performance Commitments of Controlling Shareholders and Earnings Management[J]. Contemporary Accounting Research, 32(3): 1099-1127.
      [8] Sun Yan, Tan H, Zhang Jixun. 2015. Effect of Concession-Timing Strategies inAuditor–Client Negotiations: It Matters Who Is Using Them[J]. Contemporary Accounting Research: forthcoming.

      [1] Ge Rui, Lennox C., 2011. Do Acquirers Disclose Good News or Withhold Bad News When They Finance Their Acquisitions Using Equity?[J]. Review of Accounting Studies, 16(1):183-217.
      [2] Ke B., Rui Oliver, Yu Wei,2012. Hong Kong Sock Listing and the Sensitivity of Managerial Compensation to Firm Performance in State-controlled Chinese Firms[J]. Review of Accounting Studies, 17(1): 166-188.
      [3] Caskey J., Hughes J., Liu Jing, 2012. Leverage, Excess Leverage, and Future Returns[J].Review of Accounting Studies, 17(2):443-471.
      [4] Kim J., Shi Hainan, 2012. IFRS Reporting, Firm-specific Information Flows,and Institutional Environments: International Evidence[J]. Review of Accounting Studies, 17(3): 474-517.
      [5] Yin Huifang, Zhang H. 2014. Tournaments of Fnancial Analysts[J].Review of Accounting Studies, 19(2): 573-605.
      [6] Heflin F, Hsu C, Jin Qinglu. 2015. Accounting conservatism and Street earnings.[J]. Review of Accounting Studies, 20(2): 674-709.
      [7] Lai Cheng(人大). 2015. Growth in residual income, short and long term, in the OJ model[J]. 20(4): 1287-1296.
      [8] Konchitchki Y, LuoYan,Ma M Z, et al. 2015. Accounting-based downside risk, cost of capital, and the macro economy[J]. Review of Accounting Studies, Forthcoming.
      [9] Bernardo A, Cai Hongbin, Luo J. 2015. Earnings vs. stock-price based incentives in managerial compensation contracts[J]. Review of Accounting Studies: forthcoming.