| 中文文献高被引期刊/出版物 | 被引频次 | 英文文献高被引期刊/出版物 | 被引频次 |
| 会计研究 | 66 | The Accounting Review | 31 |
| 审计研究 | 38 | Journal of Accounting and Economics | 27 |
| The Accounting Review | 17 | Contemporary Accounting Research | 24 |
| Journal of Finance | 16 | Accounting Horizons | 24 |
| Journal of Financial Economics | 13 | Auditing: A Journal of Practice & Theory | 23 |
| 经济研究 | 13 | Enterprise Risk Management Integrated Framework | 22 |
| 审计与经济研究 | 13 | Journal of Financial Economics | 21 |
| Journal of Accounting and Economics | 11 | Managerial Auditing Journal | 21 |
| 中国注册会计师 | 11 | Journal of Accounting Research | 20 |